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                                                                   EXHIBIT 31(b)

                                  CERTIFICATION

            PURSUANT TO SECTION 302 OF THE SARBANES OXLEY ACT OF 2002

I, Alan E. Zeffer, certify that:

1.      I have reviewed this annual report on Form 10-K of WRP Corporation;

2.      Based on my knowledge, this annual 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 annual report;

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

4.      The registrant's other certifying officer and I (herein the "Certifying
        Officers") are responsible for establishing and maintaining disclosure
        controls and procedures (as defined in Exchange Act Rules 13a-14 and
        15d-14) for the registrant and we have:

        a)      designed such internal controls to ensure that material
                information relating to the registrant, including its
                consolidated subsidiaries, (collectively the "Company") is made
                known to the Certifying Officers by others within the Company,
                particularly during the period in which this annual report is
                being prepared;

        b)      evaluated the effectiveness of the registrant's internal
                controls as of a date within 90 days prior to the filing date of
                this annual report (the "Evaluation Date"); and

        c)      presented in this annual report the conclusions of the
                Certifying Officers about the effectiveness of the disclosure
                controls and procedures based on our evaluation as of the
                Evaluation Date;

5.      The registrant's Certifying Officers have disclosed, based on our most
        recent evaluation, to the registrant's auditors and the audit committee
        of the registrant's board of directors:

        a)      all significant deficiencies in the design or operation of
                internal controls which could adversely affect the registrant's
                ability to record, process, summarize and report financial data
                and have identified for the registrant's auditors any material
                weaknesses in internal controls; 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; and

6.      The registrant's Certifying Officers have indicated in this annual
        report whether or not there were significant changes in internal
        controls or in other factors that could significantly affect internal
        controls subsequent to the date of our most recent evaluation, including
        any corrective actions with regard to significant deficiencies and
        material weaknesses.

Date:    October 14, 2003

/s/ Alan E. Zeffer

Alan E. Zeffer
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Chief Financial Officer