**Exhibit 31.3**

 

 

CERTIFICATION OFPRINCIPAL FINANCIAL OFFICER

 

I, Gregg Buckbinder,hereby certify that:

 

1.  I have reviewed this annual report on Form 10-Kof Nestor Partners (the “Partnership”);

 

2.  Based on my knowledge, this annual reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this annual report;

 

3.  Based on my knowledge, the financialstatements, and other financial information included in this annual report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the Partnership as of, and for, the periodspresented in this annual report;

 

4. The Partnership’sother certifying officers and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined inExchange Act Rules 13a-15(f) and 15d-15(f)) for the Partnership andwe have:

 

  (a)  designed such disclosure controlsand procedures, or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material information relating tothe Partnership, including its consolidated subsidiaries, is made known to usby others within those entities, particularly during the period in which thisannual report is being prepared;

 

  (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 financialstatements for external purposes in accordance with generally acceptedaccounting principals;

 

  (c) evaluated the effectiveness of thePartnership’s disclosure controls and procedures and presented in this annualreport our conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based on suchevaluation; and

 

  (d) disclosed in this report any changein the Partnership’s internal control over financial reporting that occurredduring the Partnership’s fourth fiscal quarter that has materially affected, oris reasonably likely to materially affect, the Partnership’s internal controlover financial reporting;

 

5.  The Partnership’s other certifying officersand I have disclosed, based on our most recent evaluation of internal controlover financial reporting, to the Partnership’s auditors and the audit committeeof the Partnership’s board of directors (or persons performing the equivalentfunctions):

 

  (a)  all significant deficiencies andmaterial weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect thePartnership’s ability to record, process, summarize and report financialinformation; and

 

  (b) any fraud, whether or not material,that involves management or other employees who have a significant role in thePartnership’s internal control over financial reporting.

 

 
| By:                                    |   |
|----------------------------------------|--------|
|                                   |   |
| /s/ Gregg Buckbinder                   |   |
| Gregg Buckbinder                       |   |
| Chief Financial and  Operating Officer |   |
| Millburn Ridgefield  Corporation       |   |
| General Partner, Nestor  Partners      |   |
| March 28,  2008                   |   |

 

 

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