Exhibit 31.2


                                             CERTIFICATION PURSUANT TO
                                                 RULE 15d-14(a) OF
                                    THE SECURITIES EXCHANGE ACT OF 1934
                                              AS ADOPTED PURSUANT TO
                                   SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


I, Jeffrey S. Kulka, certify that:

1.      I have reviewed this quarterly report on Form 10-Q of Aearo Company I;

2.      Based on my knowledge, this quarterly 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 quarterly report;

3.      Based on my knowledge, the financial statements, and other financial
        information included in this quarterly 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 quarterly 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-14 and 15d-14) for the registrant and
        we 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 is made known to us by others within those entities,
             particularly during the period in which this quarterly report is
             being prepared;

                  b)  evaluated the effectiveness of the registrant's disclosure
             controls and procedures and presented in this 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

                  c)  disclosed in this report any change in the registrant's
             internal control over financial reporting that occurred during the
             registrant's most recent fiscal quarter that has materially
             affected, or is reasonably likely to materially affect, the
             registrant's internal control over financial reporting;

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 control 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: August  16, 2004                         /s/ Jeffrey S. Kulka

                                                   Jeffrey S. Kulka
                                                   Senior Vice President, Chief
                                                   Financial Officer
                                                   Treasurer and Secretary