Exhibit 31.2

       QUARTERLY CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER REQUIRED BY
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Richard K. Atkinson, certify that:

      6.    I have reviewed this quarterly report on Form 10-Q for the period
            ending June 30, 2003 of Sierra Pacific Resources, Nevada Power
            Company and Sierra Pacific Power Company;

      7.    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;

      8.    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 registrants as of, and for, the periods presented in
            this report;

      9.    The registrants' 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
            registrants 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 registrants, including their 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 registrants' 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 registrants'
                  internal control over financial reporting that occurred during
                  the registrants' most recent fiscal quarter (the registrants'
                  fourth fiscal quarter in the case of an annual report) that
                  has materially affected, or is reasonably likely to affect,
                  the registrants' internal control over financial reporting;
                  and

      10.   The registrants' other certifying officer and I have disclosed,
            based on our most recent evaluation of internal control over
            financial reporting, to the registrants' auditors and the audit
            committee of the registrants' board of directors (or persons
            performing the equivalent functions):

            c)    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
                  registrants' ability to record, process, summarize and report
                  financial information; and

            d)    Any fraud, whether or not material, that involves management
                  or other employees who have a significant role in the
                  registrants' internal control over financial reporting.

August 8, 2003



                                            /s/ Richard K. Atkinson
                                            -----------------------
                                            Richard K. Atkinson
                                            Chief Financial Officer