REV HOLDINGSLLC AND SUBSIDIARIES

Exhibit 31.2

CERTIFICATIONS

I, Todd J. Slotkin, certifythat:

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| 1.  | I have reviewed this quarterlyreport on Form 10-Q (the "Report") of REVHoldings LLC (the "Registrant"); |

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| 2.  | Based on my knowledge, this Report does notcontain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleadingwith respect to the period covered by this Report; |

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| 3.  | Based on my knowledge, the financialstatements, 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.  | TheRegistrant's other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for theRegistrant and have: |

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|   | (a) Designed suchdisclosure controls and procedures, or caused such disclosure controlsand procedures to be designed under our supervision, to ensure thatmaterial information relating to the Registrant, including itsconsolidated subsidiaries, is made known to us by others within thoseentities, particularly during the period in which this Report is beingprepared; |

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|   | (b) [Intentionally omittedper SEC's transition rules in SEC Release Nos. 33-8238 and34-47986]; |

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|   | (c) Evaluated theeffectiveness of the Registrant's disclosure controls andprocedures and presented in this Report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the endof the period covered by this Report based on such evaluation; and |

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|   | (d) Disclosed in this Report any change in theRegistrant's internal control over financial reporting thatoccurred during the Registrant's most recent fiscal quarter (theRegistrant's fourth fiscal quarter in the case of an annualreport) that has materially affected, or is reasonably likely tomaterially affect, the Registrant's internal control overfinancial reporting; and |

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| 5.  | TheRegistrant's other certifying officer and I have disclosed, basedon our most recent evaluation of internal control over financialreporting, to the Registrant's auditors and the audit committeeof the Registrant's board of directors (or persons performing theequivalent functions): |

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|   | (a) All significantdeficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likelyto 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, thatinvolves management or other employees who have a significant role inthe Registrant's internal control over financial reporting. |

Date: November 12, 2004

/s/ Todd J.Slotkin            Todd J.Slotkin     Executive Vice President and     Chief Financial Officer

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