EXHIBIT (31.2)
CERTIFICATION PURSUANT TO
RULE 13a/15d OF THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
  1.
    
    I have reviewed this quarterly report on Form 10-Q of Vought Aircraft Industries, Inc.;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)) and
internal control over financial reporting (as defined
in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
registrant 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
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)
    
    Designed such internal control over financial
reporting, or caused such internal control over
financial reporting to be designed under our
supervision, to provide reasonable assurance
regarding the reliability of the financial reporting
and the preparation of financial statements for
external purposes in accordance with generally
accepted accounting principles;(c)
    
    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(d)
    
    Disclosed in this report any change in the
registrants internal control over financial
reporting that occurred during the registrants most
recent fiscal quarter (the registrants fourth fiscal
quarter in the case of an annual report) 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 and material
weaknesses 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.
  /s/ KEITH HOWEKeith HoweVice President and Chief Financial
Officer 46