**Exhibit 12.1**

 

**Certification Pursuant toRule 13a-15(e) and 15d-15(e) of the Securities Exchange Act of1934**

 

I, Per Skargard, certify that:

 

1.                                 I have reviewed this annual report on Form 20-F of ConcordiaBus AB (publ);

 

2.                                 Based on my knowledge, this annual report does not contain anyuntrue statement of a material fact or omit to state a material fact necessaryto make the statements made, in light of the circumstances under which suchstatements were made, not misleading with respect to the period covered by thisannual report;

 

3.                                 Based on my knowledge, the financial statements, and other financialinformation included in this annual report, fairly present in all materialrespects the financial condition, results of operations and cash flows of theregistrant as of, and for, the periods presented in this annual report;

 

4.                                 The registrant’s other certifying officers and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant andhave:

 

(a)                                      designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under our supervision, toensure that material information relating to the registrant, including itsconsolidated subsidiaries, is made known to us by others within those entities,particularly during the period in which this annual report is being prepared;

 

(b)                                     evaluated the effectiveness of the registrant’s disclosure controlsand procedures and presented in this annual report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of theperiod covered by this annual report based on such evaluation; and

 

(c)                                      disclosed in this annual report any change in the registrant’sinternal control over financial reporting that occurred during the periodcovered by this annual report that has materially affected, or is reasonablylikely to materially affect, the registrant’s internal control over financialreporting; and

 

5.                                 The registrant’s other certifying officers and I have disclosed,based on our most recent evaluation of internal control over financialreporting, to the registrant’s auditors and the audit committee of registrant’sboard of directors (or persons performing the equivalent functions):

 

(a)                                      all significant deficiencies and material weaknesses in the designor operation of internal controls over financial reporting which are reasonablylikely to adversely affect the registrant’s ability to record, process, summarizeand report financial information; and

 

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(b)                                     any fraud, whether or not material, that involves management orother employees who have a significant role in the registrant’s internalcontrols over financial reporting.

 

 
| /s/ Per  Skargard       |   | Date: November 7 , 2006 |
|-------------------------|--------|-------------------------|
| Per Skargard            |   |                    |
| Chief Financial Officer |   |                    |

 

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