Exhibit 31.2
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                                  CERTIFICATION
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I, Jeffrey W. Lemajeur, certify that:

        1.   I have reviewed this quarterly report on Form 10-Q of Clark, Inc.;

        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 report;

        3.   Based on my knowledge, the financial statements, and other
             financial information included in this 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 report;

        4.   The registrant's other certifying officer and I are responsible for
             establishing and maintaining disclosure controls and procedures (as
             defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the
             registrant and 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, including its
                      consolidated subsidiaries, 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 (the
                      registrant's fourth fiscal quarter in the case of the
                      annual report) that has materially affected, or is
                      reasonably likely to materially affect, the registrant's
                      internal control over financial reporting; and

        5.   The registrant's other certifying officer and I have disclosed,
             based on our most recent evaluation of internal controls over
             financial reporting, to the registrant's auditors and the audit
             committee of registrant's board of directors (or persons performing
             the equivalent functions):

                  a)  All significant deficiencies and material weaknesses in
                      the design or operation of internal controls 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 controls over financial
                      reporting.

Date:  May 10, 2004                         /s/ Jeffrey W. Lemajeur
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                                            Title:  Chief Financial Officer
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