EXHIBIT 31.2
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           CERTIFICATION OF THE PRINCIPAL FINANCIAL OFFICER
                 PURSUANT TO RULE 13a-14(a)/15d-14(a)
          OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED
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I, Gailen J. Hull, certify that:

1.    I have reviewed this annual report on Form 10-K of ALP
      Liquidating Trust for the period ending March 31, 2010;

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;

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;

4.    The registrant's other certifying officer and I are 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:

      a)   Designed such disclosure controls and procedures, or caused
           such disclosure controls and procedures to be designed under
           our supervision, to ensure that material information relating
           to the registrant, including its consolidated subsidiaries, is
           made known to us by others within those entities, particularly
           during the period in which this report is being prepared;

      b)   Designed such internal control over financial reporting, or
           caused such internal control over financial reporting to be
           designed under our 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;

      c)   Evaluated the effectiveness of the registrant's disclosure
           controls and procedures and presented in this report our
           conclusions about the effectiveness of the disclosure controls
           and procedures, as of the end of the period covered by this
           report based on such evaluation; and

      d)   Disclosed in this 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

5.    The registrant's other certifying officer and 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 registrant's board of directors (or persons performing
      the equivalent functions):

      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 role in the registrant's
           internal control over financial reporting.



Date:  May 11, 2010
                            /s/ Gailen J. Hull
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                            Principal Financial Officer