**EXHIBIT      31.1**

**CERTIFICATION**

| 1. | I                have reviewed this quarterly report of ARL; |
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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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| 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; |
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| 4. | I                am responsible for establishing and maintaining disclosure controls                and                procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))                and                internal control over financial reporting (as defined in Exchange                Act                Rules 13a-15(f) and 15d-15(f)) for the Registrant and                have: |
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|   | (a) | Designed                such disclosure controls and procedures or caused such disclosure                controls                and procedures to be designed under my supervision, to ensure that                material information relating to the registrant, including its                consolidated subsidiaries, is made known to me by others within those                entities, particularly during the period in which this report is                being                prepared; |
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|   | (b) | Designed                such internal controls over financial reporting, or caused such internal                control over financial reporting to be designed under my supervision,                to                provide reasonable assurance regarding the reliability of financial                reporting and the preparation of financial statements for external                purposes in accordance with generally accepted accounting                principles; |
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|   | (c) | Evaluated                the effectiveness of the registrant’s disclosure controls and procedures                and presented in this report my conclusions about the effectiveness                of the                disclosure controls and procedures, as of the end of the period covered                by                this report based on such evaluations; and |
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|   | (d) | Disclosed                in the report any change in the registrant’s internal control over                financial reporting that occurred during the registrant’s most recent                fiscal quarter (the registrant’s fourth fiscal quarter in the case of an                annual report) that has materially affected, or is reasonably likely                to                materially affect, the registrant’s internal control over financial                reporting; and |
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| 5. | 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 the registrant’s board of directors (or persons performing                the equivalent functions): |
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|   | (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 |
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|   | (b) | Any                fraud, whether or not material, that involves management or other                employees who have a significant s internal                controls. |
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| Date:  November                18, 2005 | /s/                Steven A. Abney                                  |
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|                                              | Steven                A. Abney                                      |
|                                              | Executive                Vice President and Chief Financial Officer |
|                                              | (Principal                Financial and Accounting Officer and      |
|                                              | Acting                Principal Executive Officer)                  |