Exhibit 31.2
Rule 13a-14(a)/15d-14(a) Certifications
(Principal Financial Officer)
CERTIFICATIONS
I, David C. Evans, certify that:
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| 1. | I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K of The Scotts Miracle-Gro Company for the fiscal year ended September 30, 2012; and |
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| 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. |
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| Date: November 21, 2012 | | By: | | /s/ DAVID C. EVANS |
| | | | | Printed Name: David C. Evans |
| | | | | Title: Chief Financial Officer and Executive Vice President, Strategy and Business Development |
