**Exhibit 31.2**

 

**CERTIFICATION OF CHIEF FINANCIALOFFICER**

 

I, Peter P. Hausback,Chief Financial Officer of Appliance Recycling Centers of America, Inc.,certify that:

 

1.               I have reviewed this annual report on Form 10-Kof Appliance Recycling Centers of America, Inc.;

 

2.               Based on my knowledge, this report does not containany untrue statement of a material fact or omit to state a material factnecessary to make the statements made, in light of the circumstances underwhich such statements are made, not misleading with respect to the periodcovered by this annual report;

 

3.               Based on my knowledge, the financial statements, andother 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 I areresponsible for establishing and maintaining disclosure controls and procedures(as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrantand 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 report is beingprepared; 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 the endof the period covered by this report based on such evaluation; and

 

c.               disclosed in this report any change in the registrant’sinternal control over financial reporting that occurred during the registrant’smost recent fiscal quarter (the registrant’s fourth fiscal quarter in the caseof an annual repot) that has materially affected, or is reasonably likely tomaterially affect, the registrant’s internal control over financial reporting;

 

d.              designed such internal control over financialreporting, or caused such internal control over financial reporting to bedesigned under our supervision, to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financial statementsfor external purposes in accordance with generally accepted accountingprinciples;

 

5.               The registrant’s other certifying officer and I havedisclosed, based on our most recent evaluation of internal control overfinancial reporting, to the registrant’s auditors and the audit committee ofregistrant’s board of directors (or persons performing the equivalentfunction):

 

a.               all significant deficiencies and material weaknesses inthe design or operation of internal control over financial reporting that arereasonably 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 control over financial reporting.

 

 
| By:    | /s/ Peter P. Hausback                                 |   |
|--------|-------------------------------------------------------|--------|
|   | Executive Vice  President and Chief Financial Officer |
|   |                                                  |
| Date:  | March 18, 2010                                   |

 

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