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                                                                    EXHIBIT 31.2


                     CERTIFICATION PURSUANT TO EXCHANGE ACT
                 RULES 13A-14 AND 15D-14, AS ADOPTED PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


I, James J. Abel, Chief Financial Officer, certify that:

         1.   I have reviewed this quarterly report on Form 10-Q of The Lamson &
              Sessions Co.;

         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-(e)) 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)    [Paragraph omitted pursuant to Securities and Exchange
                    Commission Release Nos. 33-8238 and 34-47986]

              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

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                    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.



October 30, 2003                         /s/ James J. Abel
                                         ---------------------------------------
                                         James J. Abel
                                         Executive Vice President, Secretary,
                                         Treasurer and Chief Financial Officer
                                         (Principal Financial Officer)


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