Exhibit 31.2

 

**CERTIFICATION OF VICE PRESIDENT OF FINANCE**

**PURSUANT TO RULES 13a-14(a) AND 15d-14(a)**

**OF THE SECURITIES EXCHANGE ACT OF 1934**

 

I, Trevor Ashurst, Vice President of Financeof Deep Down, Inc. (the “Company”), certify that:

 

(1) I have reviewed this Quarterly Reporton Form 10-Q for the quarterly period ended June 30, 2020;

 

(2) Based on my knowledge, this reportdoes not contain any untrue statement of a material fact or omit to state a material fact necessary in order to make the statementsmade, in light of the circumstances under which such statements were made, not misleading with respect to the period covered bythis report;

 

(3) Based on my knowledge, the financialstatements, and other financial information included in the report, fairly present in all material respects the financial condition,results of operations and cash flows of the Company as of, and for, the periods represented in this report;

 

(4) The Company’s other certifyingofficer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules13a-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 Company and have:

 

(a) designed such disclosurecontrols and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure thatmaterial information relating to the Company, including its consolidated subsidiaries, is made known to us by others within thoseentities, particularly during the period in which the report is being prepared;

 

(b) designed such internalcontrol 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 forexternal purposes in accordance with generally accepted accounting principles;

 

(c) evaluated the effectivenessof the Company’s disclosure controls and procedures and presented in this report our conclusions about the effectivenessof the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

(d) disclosed in thisreport any change in the Company’s internal control over financial reporting that occurred during the Company’s mostrecent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the Company’s internalcontrol over financial reporting; and

 

(5) The Company’s other certifyingofficer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Company’sauditors and to the audit committee of the board of directors (or persons fulfilling the equivalent function):

 

(a) all significantdeficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonablylikely to adversely affect the Company’s ability to record, process, summarize and report financial information; and

 

(b) any fraud, whetheror not material, that involves management or other employees who have a significant role in the Company’s internal controlover financial reporting.

 

August 10, 2020

 

/s/ Trevor Ashurst

Trevor Ashurst

Vice President of Finance

(Principal Accounting Officer)