REV HOLDINGS LLC AND SUBSIDIARIES

Exhibit 31.2

CERTIFICATIONS

I, Todd J. Slotkin, certify that:

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|1. | I
                   have reviewed this quarterly report on Form 10-Q (the "Report") of REV Holdings
                   LLC (the "Registrant");

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|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;

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|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;

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|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)) for the Registrant and have:

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| | (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;

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| | (b) | [Intentionally
                   omitted per SEC's transition rules in SEC Release Nos. 33-8238 and
                   34-47986];

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| | (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

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| | (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

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|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 the Registrant's board of
                   directors (or persons performing the equivalent functions):

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| | (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.

/s/ Todd J. SlotkinTodd J. SlotkinChief Financial Officer


Date:    August 13, 2003

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