ALLEN ORGAN COMPANY AND SUBSIDIARIES

Exhibit 31.2

                       Section 302 Certification

I, Nathan S. Eckhart, certify that:
1.   I have reviewed this quarterly report on Form 10-Q of Allen Organ
     Company;
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 registrant as of, and for, the periods presented in
     this report;
4.   The registrant's other certifying officers 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
     registrant 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 registrant, including its consolidated subsidiaries, is
      made known to us by others within those entities, particularly
      during the period in which this quarterly report is being
      prepared;
   b) Evaluated the effectiveness of the registrant'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 registrant's
      internal control over financial reporting that occurred during
      the registrant's most recent fiscal quarter that has materially
      affected, or is reasonably likely to materially affect, the
      registrant's internal control over financial reporting; and
5.   The registrant's other certifying officers and I have disclosed,
     based on our most recent evaluation of internal control over financial
     reporting, to the registrant's auditors and the audit committee of
     registrant's board of directors (or persons performing the equivalent
     function):
   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
      registrant's ability to record, process, summarize and report
      financial information; and
   b) Any fraud, whether or not material, that involves management or
      other employees who have a significant role in the registrant's
      internal control over financial reporting.

/s/NATHAN S. ECKHART
Nathan S. Eckhart
Chief Financial Officer
November 6, 2003