**EXHIBIT 31.2****CERTIFICATION OF FINANCIAL REPORTS****PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**I, William S. Johnson, certify that:1. I have reviewed this annual report on Form 10-K of EARLE M. JORGENSEN COMPANY (“EMJ”);2. Based on my knowledge, this annual report does not contain any untrue statement of a materialfact or omit to state a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respect to the periodcovered by this report;3. Based on my knowledge, the financial statements, and other financial information included inthis annual report, fairly present in all material respects the financial condition, results ofoperations and cash flows of EMJ as of, and for, the periods presented in this annual report;4. EMJ’s other certifying officer and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and 15(e)) for registrant andhave:a) designed such disclosure controls and procedures or caused such disclosure controls andprocedures to be designed under our supervision, to ensures that material information relating tothe registrant, including its consolidated subsidiaries, is made known to us by others within thoseentities, particularly during the period in which this report is being prepared;b) designed such internal control over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision, to provide reasonable assurance regardingthe reliability of financial reporting and the preparation of financial statements for externalpurposes in accordance with generally accepted accounting principles;c) evaluated the effectiveness of EMJ’s disclosure controls and procedures and presented in thisreport our conclusions about the effectiveness of the disclosure controls and procedures, as of theend of the period covered by this report based on such evaluation; andd) disclosed in this report any changes in EMJ’s internal control over financial reporting thatoccurred during EMJ’s most recent fiscal quarter (EMJ’s fourth fiscal quarter in the case of anannual report) that has materially affected, or is reasonably likely to materially affect, EMJ’sinternal control over financial reporting; and5. EMJ’s other certifying officer and I have disclosed, based on our most recent evaluation ofinternal control over financial reporting, to EMJ’s auditors and the audit committee of EMJ’s boardof directors (or persons performing the equivalent function):a) all significant deficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adversely affect EMJ’s ability torecord, process, summarize and report financial data and have identified for EMJ’s auditors anymaterial weaknesses in internal controls; andb) any fraud, whether or not material, that involves management or other employees who have asignificant role in EMJ’s internal control over financial reporting.Date:June 28, 2006     /s/ William S. Johnson       **Vice President, Chief Financial Officer and Secretary**