**Exhibit 31.2.1**

 

***Certificationpursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for GSWC***

 

I,Eva G. Tang, certify that:

 

1)              I have reviewed this quarterly report on Form 10-Qfor the period March 31, 2010 of Golden State Water Company (referred to as“GSWC”);

 

2)              Based on my knowledge, this 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 financialstatements, and other financial information included in this report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of GSWC as of, and for, the periods presented in this report;

 

4)              GSWC’s other certifying officer and I areresponsible for establishing and maintaining disclosure controls and procedures(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) andinternal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and15d-15(f)) for GSWC and have:

 

a)              designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to be designedunder our supervision, to ensure that material information relating to GSWC,including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this report is beingprepared;

 

b)             designed such internal control overfinancial reporting, or caused such internal control over financial reportingto be designed under our supervision, to provide reasonable assurance regardingthe reliability of financial reporting and the preparation of financial statementsfor external purposes in accordance with generally accepted accountingprinciples;

 

c)              evaluated the effectiveness of GSWC’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

 

d)             disclosed in this report any change inGSWC’s internal control over financial reporting that occurred during GSWC’smost recent fiscal quarter (GSWC’s fourth fiscal quarter in the case of anannual report) that has materially affected, or is reasonably likely tomaterially affect, GSWC’s internal control over financial reporting.

 

5)              GSWC’s other certifying officer and Ihave disclosed, based on our most recent evaluation of internal control overfinancial reporting, to GSWC’s auditors and the audit committee of GSWC’s boardof directors (or persons performing the equivalent function):

 

a)              all significant deficiencies and materialweaknesses in the design or operation of internal control over financialreporting which are reasonably likely to adversely affect GSWC’s ability torecord, process, summarize and report financial information; and

 

b)             any fraud, whether or not material, thatinvolves management or other employees who have a significant role in GSWC’sinternal controls over financial reporting.

 
| Dated: May 7, 2010 | By:    | /s/ EVA G. TANG                                |
|-------------------------|--------|------------------------------------------------|
|                    |   | Eva G. Tang                                    |
|                    |   | Senior Vice President-Finance, Chief Financial |
|                    |   | Officer and Secretary                          |

 

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