Exhibit 31.2
SECTION 302 CERTIFICATION OF
PRINCIPAL ACCOUNTING OFFICER
I, Andrew Perz, certify that:
1. I have reviewed this Quarterly Report on Form 10-Q of AMERICAN
TECHNICAL CERAMICS CORP.;
2. Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the
circumstances under which such statements were made, not
misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in
all material respects the financial condition, results of
operations and cash flows of the Company as of, and for, the
periods presented in this report;
4. The Company's other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the
Company and have:
a) designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under
our supervision, to ensure that material information relating
to the Company, including its consolidated subsidiaries, is
made known to us by others within those entities,
particularly during the period in which this report is being
prepared;
b) evaluated the effectiveness of the Company's disclosure
controls and procedures and presented in this report our
conclusions about the effectiveness of the disclosure
controls and procedures, as of the end of the period covered
by this report based on such evaluation; and
c) disclosed in this report any change in the Company's internal
control over financial reporting that occurred during the
Company's most recent fiscal quarter that has materially
affected, or is reasonably likely to materially affect, the
Company's internal control over financial reporting; and
5. The Company's other certifying officer and I have disclosed,
based on our most recent evaluation of internal control over
financial reporting, to the Company's auditors and the audit
committee of the Company's board of directors:
a) all significant deficiencies and material weaknesses in the
design or operation of internal control over financial
reporting which are reasonably likely to adversely affect the
Company's ability to record, process, summarize and report
financiinformation; and
b) any fraud, whether or not material, that involves management
or other employees who have a significant role in the
Company's internal control over financial reporting.
Date: February 13, 2006
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/S/ ANDREW R. PERZ
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Vice President, Finance
Principal Accounting Officer
