**Exhibit 31.2**

 

**CERTIFICATION**

 

I, F. Paul Broyer, certify that:

 

1.               Ihave reviewed this quarterly report on Form 10-Q of Candela Corporation;

 

2.               Basedon my knowledge, this 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 report;

 

3.               Basedon my knowledge, the financial statements, and other financial informationincluded in this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this report;

 

4.               Theregistrant’s other certifying officers and I are responsible for establishingand maintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e) and internal controls over financial reporting(as defined in the Exchange Act Rules 13a-15(f) and 15(d)-15(f) for theregistrant and have:

 

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

 

b.              [Paragraphomitted in accordance with SEC transition instructions contained in SEC Release34-47986 dated June 5, 2003]

 

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

 

d.              Disclosedin this report any change in the registrant’s internal control over financialreporting that occurred during the registrant’s most recent fiscal quarter (theregistrant’s fourth fiscal quarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect theregistrant’s internal control over financial reporting; and

 

5.               Theregistrant’s other certifying officers and I have disclosed, based on our most recentevaluation, of internal control over financial reporting, to the registrant’sauditors and the audit committee of the registrant’s board of directors (orpersons performing the equivalent function):

 

a.               Allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely toadversely affect the registrant’s ability to record, process, summarize andreport 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:  | February 9, 2004 |                    | /s/ F. Paul Broyer |   |
|--------|-----------------------|-------------------------|--------------------|--------|
|   |                  | F. Paul Broyer          |
|   |                  | Chief Financial Officer |

 

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