**Exhibit 31.2**

 

**CERTIFICATION PURSUANT TO 17 CFR 240.13a-14(a)**

**(SECTION 302 CERTIFICATION)**

 

I, Gary Grotjohn, certifythat:

 

1.                                       I have reviewed this quarterly report on Form10-QSB/A of Little Sioux Corn Processors, L.L.C.;

 

2.                                     Based on my knowledge, this report does notcontain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this report;

 

3.                                     Based on my knowledge, the financialstatements, and other financial information included in this report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of Little Sioux Corn Processors, L.L.C., as of, and for, theperiods presented in this report;

 

4.                                     Little Sioux Corn Processors, L.L.C.’s othercertifying officers and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)and 15d-15(e)) for Little Sioux Corn Processors, L.L.C., and have:

 

a)              Designed such disclosure controls andprocedures or caused such disclosure controls and procedures to be designedunder our supervision, to ensure that material information relating to LittleSioux Corn Processors, L.L.C., including its consolidated subsidiaries, is madeknown to us by others within those entities, particularly during the period inwhich this report is being prepared;

 

b)             Evaluated the effectiveness of Little SiouxCorn Processors, L.L.C.’s disclosure controls and procedures and presented inthis report our conclusions about the effectiveness of the disclosure controlsand procedures, as of the end of the period covered by this report based onsuch evaluation; and

 

c)              Disclosed in this report any changes inLittle Sioux Corn Processors, L.L.C.’s internal control over financialreporting that occurred during Little Sioux Corn Processors, L.L.C.’s mostrecent fiscal quarter that has materially affected, or is reasonably likely tomaterially affect, Little Sioux Corn Processors, L.L.C.’s internal control overfinancial reporting.

 

5                                        Little Sioux Corn Processors, L.L.C.’s othercertifying officers and I have disclosed, based on our most recent evaluationof internal control over financial reporting, to Little Sioux Corn Processors,L.L.C.’s auditors and the audit committee of Little Sioux Corn Processors,L.L.C.’s board of directors (or persons performing the equivalent functions):

 

a)                                   All significant deficiencies and materialweaknesses in the design or operation of internal control over financialreporting which are reasonably likely to adversely affect Little Sioux CornProcessors, L.L.C.’s ability to record, process, summarize and report financialinformation; and

 

b)                                  Any fraud, whether or not material, thatinvolves management or other employees who have a significant role in LittleSioux Corn Processors, L.L.C.’s internal controls over financial reporting.

 

 
| Date:  | August 13, 2004 |                    | /s/ Gary Grotjohn |
|--------|----------------------|-------------------------|-------------------|
|   |                 | Chief Financial Officer |

 

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