**Exhibit 12.2**

 

I,Dmitry Ivanov, certify that:

 

1.                 I have reviewed this annualreport on Form 20-F of Wimm-Bill-Dann Foods OJSC;

 

2.                 Based on my knowledge, thisreport does not contain any untrue statement of a material fact or omit tostate a material 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 report;

 

3.                 Based on my knowledge, thefinancial statements, and other financial information included in this report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the company as of, and for, the periods presentedin this report;

 

4.                 The company’s other certifyingofficer and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined in theExchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:

 

(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 company, including itsconsolidated subsidiaries, is made known to us by others within those entities,particularly during the period in which this report is being prepared;

 

(b)                  Designed suchinternal control over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generallyaccepted accounting principles;

 

(c)                   Evaluated the effectiveness of the company’s disclosure controls andprocedures and presented in this report our conclusions about the effectivenessof the disclosure controls and procedures, as of the end of the period coveredby this report based on such evaluation; and

 

(d)                  Disclosed in thisreport any change in the company’s internal control over financial reportingthat occurred during the period covered by the annual report that hasmaterially affected, or is reasonably likely to materially affect, the company’sinternal control over financial reporting; and

 

5.                 The company’s other certifyingofficer and I have disclosed, based on our most recent evaluation of internalcontrol over financial reporting, to the company’s auditors and the auditcommittee of the company’s board of directors (or persons performing theequivalent functions):

 

(a)                  All significant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which are reasonablylikely to adversely affect the company’s ability to record, process, summarizeand report financial information; and

 

(b)                  Any fraud,whether or not material, that involves management or other employees who have asignificant role in the company’s internal control over financial reporting.

 

Date: April 23, 2010

 
|   | /s/ Dmitry  Ivanov       |
|--------|--------------------------|
|   | Dmitry Ivanov            |
|   | Chief Financial  Officer |

 

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