**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                  14, 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)                  |