Exhibit31.2

REV HOLDINGS LLC ANDSUBSIDIARIES

CERTIFICATIONS

I, Todd J. Slotkin, certifythat:

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| 1.  | I have reviewed this quarterly report on Form10-Q (the "Report") of REV Holdings LLC (the"Registrant"); |

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| 2.  | Based on myknowledge, this Report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which suchstatements were made, not misleading with respect to the period coveredby 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 omitted perSEC's transition rules in SEC Release Nos. 33-8238 and34-47986]; |

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|  | (c)   | Evaluated the effectivenessof 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 coveredby this Report based on such evaluation; and |

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|  | (d)  | Disclosed in this Report any change in the Registrant'sinternal control over financial reporting that occurred during theRegistrant's most recent fiscal quarter (the Registrant'sfourth 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 |

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| 5.  | The Registrant's other certifying officer and I havedisclosed, based on our most recent evaluation of internal control overfinancial reporting, to the Registrant's auditors and the auditcommittee of the Registrant's board of directors (or personsperforming the equivalent functions): |

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|  | (a)   | Allsignificant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which arereasonably likely to adversely affect the Registrant's ability torecord, 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: May 17, 2004

/s/ Todd J.Slotkin                                            Todd J. Slotkin Executive Vice President and Chief FinancialOfficer

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