***EHIBIT 31.2***

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***CERTIFICATIONS***

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I, Fred H. Geyer, as Senior Vice President, Chief Financial Officer,and Treasurer, certify that:

 

1.     I have reviewed this quarterly report on Form 10-Qof True Temper Sports, Inc.;

 

2.     Based on my knowledge, this quarterly report doesnot contain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich 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 in this report, fairly present in allmaterial respects the financial condition, results of operations and cash flowsof the registrant as of, and for, the periods presented in this report;

 

4.     The registrant’s other certifying officer and Iare responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for theregistrant and we have:

 

(a)   Designed such disclosure controls and procedures, orcaused such disclosure controls and procedures to be designed under oursupervision, to ensure that material information relating to the registrant,including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this quarterly reportis being prepared; and

(b)   Evaluated the effectiveness of the registrant’sdisclosure controls and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures, as of theend of the period covered by this report based on such evaluation; and

(c)   Disclosed in this report any change in theregistrant’s internal controls over financial reporting that occurred duringthe registrant’s most recent fiscal quarter (the registrant’s last fiscalquarter in the case of an annual report) that has materially affected, or isreasonably likely to materially affect, the registrant’s internal controls overfinancial reporting; and

 

5.     The registrant’s other certifying officer and Ihave disclosed, based on our most recent evaluation of internal controls overfinancial reporting, to the registrant’s auditors and the audit committee ofthe registrant’s board of directors (or persons performing the equivalentfunctions):

 

(a)   All significant deficiencies and material weaknessesin the design or operation of internal controls over financial reporting whichare 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 involvesmanagement or other employees who have a significant role in the registrant’sinternal controls over financial reporting; and

 
| Date: May 12, 2004 |                                                                                         |
|--------------------|----------------------------------------------------------------------------------------------|
|               |                                                                                         |
| By:                | /s/                                                                                          | FRED H. GEYER |   |   |
| Name:              | Fred H. Geyer                                                                                |   |
| Title:             | Senior Vice President,  Chief Financial Officer and Treasurer  (Principal Financial Officer) |   |
|                    |                                                                                              |  |  |  |  |

 

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