Exhibit 12.2


SECTION
302 CERTIFICATION
 
 I, Matias
Gaivironsky, certify that:
 
 1.           I
have reviewed this Amendment No. 1 to the annual report on Form
20-F of IRSA Inversiones y Representaciones S.A. (the
“Company”) for the fiscal year ended June 30, 2021 (as
amended by Amendment No. 1, the “2021 Form
20-F”);
 
 2.           Based
on my knowledge, this Amendment No. 1 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 the 2021 Form
20-F;
 
 3.           Based
on my knowledge, the financial statements, and other financial
information included in the2021 Form 20-F, fairly present in all
material respects the financial position, results of operations and
cash flows of the registrant as of, and for, the periods presented
in the 2021 Form 20-F annual report;
 
 4.           The
Company’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 15(d)-15(e)) and
internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the Company 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 Company, including
its consolidated subsidiaries, is made known to us by others within
those entities, particularly during the period in which the 2021
Form 20-F report is being prepared;
 
 b.           Designed
such internal control over financial reporting, or caused such
internal control over financial reporting to be designed under our
supervision, to provide reasonableassurance regarding the
reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally
accepted accounting principles;
 
 c.           Evaluated
the effectiveness of the Company’s disclosure controls and
procedures and presented in the 2021 Form 20-Four conclusions about
the effectiveness of the disclosure controls and procedures, as of
the end of the period covered by the 2021 Form 20-Fbased on such
evaluation;
 
 d.           Disclosed
in the 2021 Form 20-Fany change in the Company’s internal
control over financial reporting that occurred during the period
covered bythe 2021 Form 20-F that has materially affected, or is
reasonably likely to materially affect, the Company’s
internal control over financial reporting; and
 
 5.           The
Company’s other certifying officer and I have disclosed,
based on our most recent evaluation of internal control over
financial reporting, to the Company’s auditors and the audit
committee of the Company’s board of directors (or persons
performing the equivalent functions):
 
 a.           All
significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are
reasonably likely to adversely affect the Company’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 Company’s
internal control over financial reporting.
 
 
 IRSA
Inversiones y Representaciones Sociedad AnónimaDate: June 29,
2022
By:
/s/ Matías I.
GaivironskyName: Matías
I. GaivironskyTitle:Chief
Financial and Administrative Officer