**Exhibit31.2**

**CERTIFICATIONPURSUANT TO 17 CFR 240.13a-14(a)**

**(SECTION302 CERTIFICATION)**

 

I, Gary Grotjohn, certify that:

 

1.             I have reviewed this quarterly report onForm 10-QSB of Little Sioux Corn Processors, L.L.C.;

 

2.                                     Based on my knowledge, this report doesnot contain 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.’sother certifying officers and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) for Little Sioux Corn Processors, L.L.C., andhave:

 

a)              Designed such disclosure controls and procedures orcaused such disclosure controls and procedures to be designed under oursupervision, to ensure that material information relating to Little Sioux CornProcessors, L.L.C., including its consolidated subsidiaries, is made known tous by others within those entities, particularly during the period in whichthis report is being prepared;

 

b)             Evaluated the effectiveness of Little Sioux CornProcessors, L.L.C.’s disclosure controls and procedures and presented in thisreport our conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based on suchevaluation; and

 

c)              Disclosed in this report any changes in Little SiouxCorn Processors, L.L.C.’s internal control over financial reporting thatoccurred during Little Sioux Corn Processors, L.L.C.’s most recent fiscalquarter that has materially affected, or is reasonably likely to materiallyaffect, Little Sioux Corn Processors, L.L.C.’s internal control over financialreporting.

 

5                                        Little Sioux Corn Processors, L.L.C.’sother certifying officers and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to Little Sioux CornProcessors, L.L.C.’s auditors and the audit committee of Little Sioux CornProcessors, L.L.C.’s board of directors (or persons performing the equivalentfunctions):

 

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:  | February 14, 2005 |                    |    /s/ Gary Grotjohn |
|--------|-------------------|-------------------------|--------------------------------|
|   |              | Chief Financial Officer |