EXHIBIT 31.2
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 302
OF THE SARBANES--OXLEY ACT OF 2002
I, Frank J. Pazera, certify that;
1) I have reviewed this annual report on Form 10-K of Covista;
2) Based on my knowledge, this annual 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 statements were made, not misleading with respect to the
period covered by this annual report.
3) Based on my knowledge, the financial statements, and other financial
information included in this annual report, fairly present in all
material respects the financial condition, results of operations and
cash flows of Covista as of, and for, the periods presented in this
annual report.
4) The registrant's other certifying officer(s) and I are responsible for
establishing and maintaining disclosure controls and procedures (as
defined in Exchange Act Rules 13a-15e and 15d--15e) and internal
control over financial reporting (as defined in Exchange Act Rules
13a--15f and 15d--15f) 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 Covista, including its consolidated subsidiaries, is made
known to us by others within those entities, particularly
during the period in which this annual report is being
prepared;
b) [omitted pursuant to the guidance of Release No. 33-8283
(June 5, 2003)];
c) Evaluated the effectiveness Covista'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
d) Disclosed in this report any change in Covista's internal
control over financial reporting that occurred during
Covista's most recent fiscal quarter (Covista's fourth
fiscal quarter in the case of an annual report) that has
materially affected, or is reasonably likely to materially
affect, Covista's internal control over financial reporting;
and Covista's other certifying officers and I have disclosed,
based on our most recent evaluation, to Covista's auditors
and the audit committee of Covista's Board of Directors
(or persons performing the equivalent functions);
5) Covista's other certifying officers and I have disclosed, based on
our most recent evaluation of internal control over financial
reporting, to Covista's auditors and the audit committee of
Covista's Board of Directors (or persons performing the equivalent
functions);
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
Covista'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 Covista's
internal control over financial reporting.
Date: April 29, 2005 By: /s/ Frank J. Pazera
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Frank J. Pazera
Chief Financial Officer
EXHIBIT 31.2