**Exhibit 31.2**

 

**CERTIFICATIONPURSUANT TO**

**18U.S.C. SECTION 1350,**

**ASADOPTED PURSUANT TO**

**SECTION 302OF THE SARBANES-OXLEY ACT OF 2002**

** **

I,Jorge A. Celaya, certify that:

 
| 1.     | I have reviewed this  annual report on Form 10-K of SITEL Corporation;                                                                                                                                                                                                                                                                          |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                            |   |
| 2.     | Based on my knowledge,  this annual report does not contain any untrue statement of a material fact  or omit to state a material fact necessary to make the statements made, in  light of the circumstances under which such statements were made, not  misleading with respect to the period covered by this annual report;                    |
|   |                                                                                                                                                                                                                                                                                                                                            |   |
| 3.     | Based on my knowledge, the  financial statements, and other financial information included in this annual  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 annual report;                                       |
|   |                                                                                                                                                                                                                                                                                                                                            |   |
| 4.     | The registrant’s other  certifying officers and I are responsible for establishing and maintaining  disclosure controls and procedures (as defined in Exchange Act Rules  13a-15(e) and 15d-15(e)) and internal control over financial reporting (as  defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and  have: |
|   |                                                                                                                                                                                                                                                                                                                                            |   |
|   | a)                                                                                                                                                                                                                                                                                                                                              | Designed such disclosure  controls and procedures, or caused such disclosure controls and procedures to  be designed under our supervision, to ensure that material information  relating to the registrant, including its consolidated subsidiaries, is made  known to us by others within those entities, particularly during the period in  which this annual report is being prepared; |
|   |                                                                                                                                                                                                                                                                                                                                            |   |
|   | b)                                                                                                                                                                                                                                                                                                                                              | Designed such internal  control over financial reporting, or caused such internal control over  financial reporting to be designed under our supervision, to provide  reasonable assurance regarding the reliability of financial reporting and the  preparation of financial statements for external purposes in accordance with  generally accepted accounting principles; |
|   |                                                                                                                                                                                                                                                                                                                                            |   |
|   | c)                                                                                                                                                                                                                                                                                                                                              | Evaluated the  effectiveness of the registrant’s disclosure controls and procedures and presented  in this annual report our conclusions about the effectiveness of the  disclosure controls and procedures, as of the end of the period covered by  this report based on such evaluation: and |
|   |                                                                                                                                                                                                                                                                                                                                            |   |
|   | d)                                                                                                                                                                                                                                                                                                                                              | Disclosed in this annual report any change in the registrant’s  internal control over financial reporting that occurred during the  registrant’s most recent fiscal quarter (the registrant’s fourth fiscal  quarter in the case of an annual report) that has materially affected, or is  reasonably likely to materially affect, the registrant’s internal control  over financial reporting; and |
|   |                                                                                                                                                                                                                                                                                                                                            |   |
| 5.     | The registrant’s other  certifying officers and I have disclosed, based on our most recent evaluation  of internal control over financial reporting, to the registrant’s auditors  and the audit committee of the registrant’s board of directors (or persons  performing the equivalent function):                              |
|   |                                                                                                                                                                                                                                                                                                                                            |   |
|   | a)                                                                                                                                                                                                                                                                                                                                              | All significant  deficiencies and material weaknesses in the design or operation of internal  controls over financial reporting which are reasonably likely to adversely  affect the registrant’s ability to record, process, summarize and report  financial information; and |
|   |                                                                                                                                                                                                                                                                                                                                            |   |
|   | b)                                                                                                                                                                                                                                                                                                                                              | Any fraud, whether or not  material, that involves management or other employees who have a significant  role in the registrant’s internal control over financial reporting. |

 

 
| Date:  | March 16, 2005 | /s/ Jorge A Celaya                                      |   |   |
|--------|---------------------|---------------------------------------------------------|--------|--------|
|   | Jorge A Celaya      |                                                    |   |
|   |                | *Executive  Vice President and Chief Financial Officer* |   |
|        |                     |                                                         |        |        |  |

 

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