**Exhibit 31.2**

 

### ***CERTIFICATIONUNDER SECTION 302 OF THE***

### ***SARBANES-OXLEYACT OF 2002***

### *** ***

### ***CERTIFICATIONOF CHIEF FINANCIAL OFFICER***

### *** ***

I, LawrenceP. Reinhold, Chief Financial Officer of Systemax Inc., certify that:

 

1.  Ihave reviewed this annual report on Form 10-K of Systemax Inc. (the “registrant”);

 

2.  Basedon my knowledge, this annual report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this annual report;

 

3.  Basedon my knowledge, the financial statements, and other financial informationincluded in this annual report, fairly present in all material respects thefinancial condition, results of operations and cash flows of the registrant asof, and for, the periods presented in this annual report;

 

4.  The registrant’s other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant andinternal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and15d-15(f)) for the registrant and have:

 

a)  designedsuch disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to reasonably ensure thatmaterial information relating to the registrant, including its consolidatedsubsidiaries, is made known to us by others within these entities, particularlyduring the period in which this annual report is being prepared;

 

b)  designedsuch internal control over financial reporting, or caused such internal controlover financial reporting to be designed under our supervision, to providereasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance withgenerally accepted accounting principles;

 

c)  evaluatedthe effectiveness of the registrant’s disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisreport based on such evaluation; and

 

c)  disclosedin this report any change in the registrant’s internal control over financialreporting that occurred during the registrant’s fourth fiscal quarter that hasmaterially affected, or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting.

 

5.  Theregistrant’s other certifying officer and I have disclosed, based on our mostrecent evaluation of internal control over financial reporting, to theregistrant’s auditors and the audit committee of the registrant’s board ofdirectors:

 

a)  allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting known to me which are reasonablylikely to adversely affect the registrant’s ability to record, process,summarize and report financial information; and

 

b)  anyfraud, whether or not material, that involves management or other employees whohave a significant role in the registrant’s internal controls over financialreporting.

 
| Date:  March 13, 2008 |
|----------------------------|

 
| /s/  LAWRENCE P. REINHOLD                      |   |
|------------------------------------------------|--------|
| Lawrence  P. Reinhold, Chief Financial Officer |   |

 

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