REV HOLDINGSLLC AND SUBSIDIARIES

Exhibit 31.2

CERTIFICATIONS

I, Todd J. Slotkin, certify that:

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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 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)) and internalcontrol over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d-15(f)) for the Registrant and have: |

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| (a)  | Designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material informationrelating to the Registrant, including its consolidated subsidiaries, ismade known to us by others within those entities, particularly duringthe period in which this Report is being prepared; |

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| (b)  | [Intentionallyomitted]; |

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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 changein the Registrant's internal control over financial reportingthat occurred during the Registrant's most recent fiscal quarter(the Registrant'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)  | 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,that involves management or other employees who have a significant rolein the Registrant's internal control over financialreporting. |

Date: May 16, 2005

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

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