|  | I, Harold M. Lyons,certify that: |
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|  | 1.  I havereviewed this quarterly report on Form 10-Q/A of AeroCenturyCorp.; |
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|  | 2.  Based onmy knowledge, this report does not contain any untrue statement ofa material fact or omit to state a material fact necessary to makethe statements made, in light of the circumstances under which suchstatements were made, not misleading with respect to the periodcovered by this report; |
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|  | 3.  Based onmy knowledge, the financial statements, and other financialinformation included in this report, fairly present in all materialrespects the financial condition, results of operations and cashflows of the registrant as of, and for, the periods presented inthis report; |
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|  | 4.  Theregistrant’s other certifying officer(s) and I areresponsible for establishing and maintaining disclosure controlsand procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (asdefined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for theregistrant and have: |
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|  | (a)  Designedsuch disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, toensure that material information relating to the registrant,including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period inwhich this report is being prepared; |
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|  | (b)  Designedsuch internal control over financial reporting, or caused suchinternal control over financial reporting to be designed under oursupervision, to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financialstatements for external purposes in accordance with generallyaccepted accounting principles; |
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|  | (c)  Evaluatedthe effectiveness of the registrant’s disclosure controls andprocedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of theend of the period covered by this report based on such evaluation;and |
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|  | (d)  Disclosedin this report any change in the registrant’s internalcontrol over financial reporting that occurred during theregistrant’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(s) and I havedisclosed, based on our most recent evaluation of internal controlover financial reporting, to the registrant’s auditors andthe audit committee of the registrant’s board of directors(or persons performing 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’sability to record, process, summarize and report financialinformation; and |
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|  | (b)  Anyfraud, whether or not material, that involves management or otheremployees who have a significant role in the registrant’sinternal control over financial reporting. |
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| Date: June 22,2020 | /s/ Harold M.Lyons                                      |
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|               | Harold M.Lyons                                          |
|               | Sr. Vice President- Finance and Chief Financial Officer |
|               |                                                    |