EXHIBIT 31.2





CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO

EXCHANGE ACT RULE 15d-14(a)

AS
ADOPTED PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002





I, Harry G. Kozee, Vice PresidentFinance,
Principal Financial Officer, and Principal Accounting Officer of IKON Receivables, LLC, certify that:



1. I have reviewed this annual report on Form 10-K of IKON Receivables, LLC;



2. Based on my knowledge, this 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 internal 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 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 financial quarter 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 control over financial reporting, to the registrants auditors and the audit committee of the registrants board of directors
(or persons performing the equivalent functions):



a) all significant deficiencies in the design or operation of internal control 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 control over financial reporting.



Date:    December 29, 2003





|/s/    HARRY G. KOZEE                                                                  
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|Harry G. Kozee                                                                         
|Vice President  Finance, Principal Financial Officer, and Principal Accounting Officer