**Exhibit 31.2**

 

CERTIFICATION OF FINANCIAL REPORTSPURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

 

I, William S. Johnson, certify that:

 

1.               Ihave reviewed this quarterly report on Form 10-Q of EARLE M. JORGENSEN COMPANY(“EMJ”);

 

2.               Based on my knowledge, this report doesnot contain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this report;

 

3.               Based on my knowledge, the financialstatements, and other financial information included in this report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of EMJ as of, and for, the periods presented in this report;

 

4.               EMJ’s other certifying officer and I areresponsible for establishing and maintaining disclosure controls and procedures(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for EMJ and have:

 

(a)                                  Designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the registrant, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this report is being prepared;

 

(b)                                 Evaluated theeffectiveness of EMJ’s disclosure controls and procedures and presented in 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

 

(c)                                  Disclosed in thisreport any changes in EMJ’s internal control over financial reporting thatoccurred during EMJ’s most recent fiscal quarter that has materially affected,or is reasonably likely to materially affect, EMJ’s internal control overfinancial reporting; and

 

5.                 EMJ’s other certifying officer and Ihave disclosed, based on our most recent evaluation of internal control overfinancial reporting, to EMJ’s auditors and the audit committee of EMJ’s boardof directors (or persons performing the equivalent functions):

 

(a)                                  All significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect EMJ’s ability to record, process, summarize and report financialinformation; and

 

(b)                                 Any fraud, whether ornot material, that involves management or other employees who have a significantrole in EMJ’s internal control over financial reporting.

 

 
| Date: November 13, 2003                          |
|-------------------------------------------------------|
|                                                  |
|                                                  |
| /s/ William S. Johnson                                |   |
| William S. Johnson                                    |
| Vice President, Chief Financial Officer and Secretary |

 

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