alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
**Exhibit 31.2**
**CERTIFICATION**
I, Gregory F. Ehlinger, certify that:
     1. I have reviewed this quarterly report on Form 10-Q of Irwin FinancialCorporation;
     2. Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material fact necessary to makethe statements made, in light of the circumstances under which such statementswere made, not misleading with respect to the period covered by this report;
     3. Based on my knowledge, the financial statements, and other financialinformation included in this quarterly report, fairly present in all materialrespects the financial condition, results of operations and cash flows of theregistrant as of, and for, the periods presented in this quarterly report;
     4. The registrant’s other certifying officer(s) and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant 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 registrant, 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) evaluated the effectiveness of the registrant’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
        c) disclosed in this report any change in the registrant’s internalcontrol over financial reporting that occurred during the registrant’s mostrecent fiscal quarter (the registrant’s fourth fiscal quarter in the case of anannual report) that has materially affected, or is reasonably likely tomaterially affect, the registrant’s internal control over financial reporting;and
     5. The registrant’s other certifying officer(s) and I have disclosed,based on our most recent evaluation of internal control over financialreporting, to the registrant’s auditors and the audit committee of registrant’sboard of directors (or persons performing the equivalent 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 registrant’s ability to record, process,summarize and report financial information; and
        b) any fraud, whether or not material, that involves management or otheremployees who have a significant role in the registrant’s internal control overfinancial reporting.                        /s/ Gregory F. Ehlinger   GREGORY F. EHLINGER   Senior Vice President and Chief Financial Officer   
Date: October 29, 2004
#### STATE OF NORTH CAROLINA v. BILLY RAY MOSES

No. 73

(Filed 9 May 1973)

Criminal Law § 23 — voluntariness of guilty plea

The defendant’s sworn statements fully supported the trial court’s adjudication that defendant’s plea of guilty was freely, understandingly and voluntarily made.

Appeal by defendant from *Wood, S. J.,*23 October 1972 Session of Burke Superior Court, transferred for initial appellate review by the Supreme Court by order dated 26 March 1973 entered pursuant to G.S. 7A-31 (b) (4).

This criminal prosecution is based on a warrant which charges that defendant on or about 11 February 1972 unlawfully and wilfully possessed taxpaid liquor for the purpose of sale in violation of G.S. 18A-7.

*391In the District Court, after trial on his plea of not guilty, defendant was found guilty. Judgment was pronounced. Defendant appealed.

In the superior court, “[d]efendant, by and through his attorney of record, John H. McMurray, and individually, entered a plea of guilty.”

Before accepting defendant’s plea, the presiding judge examined defendant in open court to determine whether defendant had entered the plea voluntarily with full understanding of his rights and the consequences of his plea. Based upon defendant’s sworn statements, orally and in writing, the court adjudged “that, the plea of guilty by the defendant [was] freely, understandingly and voluntarily made, without undue influence, compulsion or duress, and without promise of leniency,” and ordered that defendant’s plea and the court’s adjudication be entered in the record. Thereupon, based on defendant’s plea of guilty, the court pronounced judgment.

Three days after judgment had been pronounced, defendant, by informal letter to the clerk of the superior court, gave notice of appeal. Upon a finding that defendant was an indigent, the court appointed counsel to perfect defendant’s appeal.

*Attorney General Robert Morgan and Assistant Attorney General Robert G. Webb for the State.*

*John H. McMurray for defendant appellant.*

Per Curiam.

Defendant’s sworn statements fully support the court’s adjudication that defendant’s plea of guilty was freely, understandingly and voluntarily made. Indeed, defendant’s answers include his sworn statement that he was in fact guilty of the criminal offense charged in the warrant.

On appeal, defendant contends that a new trial should be granted on the ground the warrant fails to charge a criminal offense. Obviously, there is no merit in this contention.

Affirmed.
<PAGE>
                                                                   EXHIBIT 23.1

                         INDEPENDENT AUDITORS' CONSENT

     We consent to the incorporation by reference in the registration statements
(Nos. 2-92383, 2-94286, 33 52059, 33-52061, 33-52353, 33-52687, 33-58756,
33-58758, 33-58760, 33-66394, 333-3871, 333-02743, 333-03871, 333-13817,
333-25141, 333-51433, 333-80007, 333-91687, 333-91689, 333-88148, 333-88156 and
333-101564) on Form S-8 of Hanover Direct, Inc. of our report dated March 25,
2003 with respect to the consolidated balance sheet of Hanover Direct, Inc. as
of December 28, 2002 and the related consolidated statements of income (loss),
shareholders' deficiency, and cash flows for the year ended December 28, 2002
which report appears in the December 28, 2002 annual report on Form 10-K of
Hanover Direct, Inc. Our report refers to the adoption in 2002 of the provisions
of Statement of Financial Accounting Standards No. 142, "Goodwill and Other
Intangible Assets."


                                           KPMG LLP


New York, New York
March 25, 2003