**Exhibit31.2**

 

**CHIEF FINANCIAL OFFICER CERTIFICATION PURSUANT TOSECTION 302 OF SARBANES OXLEY ACT 2002**

 

I, John J. Sullivan,Executive Vice President and Chief Financial Officer of Trans WorldEntertainment Corporation (the “Company”), certify that:

 

(1)          I have reviewed thisquarterly report on Form 10–Q of the Company;

 

(2)          Based on my knowledge, thisquarterly report does not contain any untrue statement of a material fact oromit to state a material fact necessary to make the statements made, in lightof the circumstances under which such statements were made, not misleading withrespect to the period covered by this quarterly report;

 

(3)          Based on my knowledge, thefinancial statements, and other financial information included in thisquarterly report, fairly present in all material respects the financialcondition, results of operations and cash flows of the Company as of, and for,the periods presented in this quarterly report;

 

(4)          The Company’s othercertifying officer and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a–15(e)and 15d-15(e)) and internal control over financial reporting (as defined inExchange Act Rules 13a – 15(f) and 15d-15(e)) for the Company and we have:

 

(a)          designed such disclosurecontrols and procedures or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material information relating tothe Company, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisreport is being prepared;

(b)         designed such internalcontrol over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generallyaccepted accounting principles;

(c)          evaluated the effectivenessof the Company’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

(d)         disclosed in this report anychange in the Company’s internal control over financial reporting that occurredduring the Company’s most recent fiscal quarter that has materially affected,or is reasonably likely to materially affect, the Company’s internal controlover financial reporting; and

 

(5)          The Company’s othercertifying officer and I have disclosed, based on our most recent evaluation ofinternal control over financial reporting, to the Company’s auditors and theaudit committee of the Company’s board of directors:

 

(a)          all significant deficienciesand material weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect the Company’sability to record, process, summarize and report financial information; and

 

(b)         any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in the Company’s internal control over financial reporting.

 

Dated:  September 8, 2005

 
|   | /s/  John J. Sullivan                                 |   |
|--------|-------------------------------------------------------|--------|
|   | Executive  Vice President and Chief Financial Officer |
|   | Trans  World Entertainment Corporation                |

 

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