**Exhibit31.2**

 

# **I, Michael D. Milligan, certifythat:**

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# **1.  I have reviewed this quarterly report on Form10–Q of NES Rentals Holdings, Inc.;**

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# **2.  Based on my knowledge, this quarterly reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary in order to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this quarterly report;**

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# **3.  Based on my knowledge, the financialstatements, and other financial information included in this quarterly report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the registrant as of, and for, the periodspresented in this quarterly report;**

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# **4.  The registrant’s other certifying officer andI are responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a–15(e) and 15d–15(e)) for theregistrant and we have:**

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# **a)  designed such disclosure controls andprocedures or caused such disclosure controls and procedures to be designedunder our supervision to ensure that material information relating to theregistrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisquarterly report is being prepared;**

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# **b)  evaluated the effectiveness of theregistrant’s disclosure controls and procedures and presented within thisreport our conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based on suchevaluation; and**

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# **c)  disclosed in this report any change in theregistrant’s internal control over financial reporting that occurred during theregistrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarterin the case of an annual report) that has materially affected, or is reasonablylikely to materially affect, the registrant’s internal control over financialreporting;**

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# **5.  The registrant’s other certifying officer andI have disclosed, based on our most recent evaluation of internal controls overfinancial reporting, to the registrant’s auditors and the audit committee ofregistrant’s board of directors (or persons performing the equivalentfunction):**

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# **a)  all significant deficiencies in the design oroperation of internal controls over financial reporting which are reasonablylikely to adversely affect the registrant’s ability to record, process,summarize and report financial information and have identified for theregistrant’s auditors any material weaknesses in internal controls; and**

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# **b)  any fraud, whether or not material, thatinvolves management or other employees who have a significant role in theregistrant’s internal controls over financial reporting.**

 
| Date: November 12, 2004                            |
|----------------------------------------------------|
|                                               |
| /s/ MICHAEL D. MILLIGAN                            |   |
|                                               |
| Michael D. Milligan                                |
| Senior Vice President  and Chief Financial Officer |

 

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