**EXHIBIT 31.2**

 

**CERTIFICATION PURSUANT TOSECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

 

I,Ellen B. Richstone, Chief Financial Officer, of Sonus Networks, Inc.,certify that:

 

1.                                       I have reviewed this Amendment No. 1 tothe Quarterly Report on Form 10-Q/A for the period ended September 30,2003 (“Quarterly Report”) of Sonus Networks, Inc. (the “Registrant”);

 

2.                                       Based on my knowledge, this Quarterly 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 Quarterly Report;

 

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

 

4.                                       The Registrant’s other certifying officer andI are responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))for the Registrant 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 theRegistrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisQuarterly Report is being prepared;

 

(b)                                 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;

 

(c)                                  Evaluated the effectiveness of the Registrant’sdisclosure controls and procedures and presented in this Quarterly Report ourconclusions about the effectiveness of the disclosure controls and procedures,as of the end of the period covered by this Quarterly Report based on suchevaluation; and

 

(d)                                 Disclosed in this Quarterly Report any changein the Registrant’s internal control over financial reporting that occurredduring the Registrant’s fiscal quarter ended September 30, 2003 that hasmaterially affected, or is reasonably likely to materially affect, theRegistrant’s internal control over financial reporting; and

 

5.                                       The Registrant’s other certifying officer andI have disclosed, based on our most recent evaluation of internal control overfinancial reporting, to the Registrant’s auditors and the audit committee ofthe Registrant’s board of directors:

 

(a)                                  All significant deficiencies and materialweaknesses in the design or operation of internal control over financialreporting which are reasonably likely to adversely affect the Registrant’sability to record, 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 theRegistrant’s internal control over financial reporting.

 

 

Date:June 10, 2005

 
|   | /s/  Ellen B. Richstone         |
|--------|---------------------------------|
|   | Ellen  B. Richstone             |
|   | *Chief Financial Officer*       |
|   | *(Principal Financial Officer)* |

 

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