Section 302 Certification
  1.
    
    I have reviewed this annual report on Form 10-K of Amscan Holdings 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(s) 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
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(s) 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.
 Date: March 31, 2010
    /s/ Michael A. CorrealeMichael A. CorrealeChief Financial Officer