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CERTIFICATION

PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002

I, Eric W. Long, certify that:

(1) I have reviewed this annual report on
Form 10-K of Atrium Companies, Inc.;

(2) Based on my knowledge, this annual
report does not contain any untrue statement of a material fact
or omit to state a material fact necessary in order 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 annual report;

(3) Based on my knowledge, the financial
statements and other financial information included in this
annual report fairly present in all material respects the
financial condition, results of operations and cash flows of the
registrants as of, and for, the periods presented in this annual
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-14 and 15d-14) for the registrant and have:



| |                                                                                                                                                                                                                                                                                                                
| | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | a. designed such disclosure controls and
    procedures 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 annual report is being prepared;
|
| | b. evaluated the effectiveness of the
    registrants disclosure controls and procedures as of a
    date within 90 days prior to the filing of this annual
    report (the Evaluation Date); and                                                                                                           
|
| | c. presented in this annual report our
    conclusions about the effectiveness of the disclosure controls
    and procedures based on our evaluation as of the Evaluation Date;                                                                                                                                

(5) The registrants other certifying
officers and I have disclosed, based on our most recent
evaluation, 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 in the
    design or operation of internal controls which could adversely
    affect the registrants ability to record, process,
    summarize and report financial data and have identified for the
    registrants auditors any material weaknesses in internal
    controls; and
|
| | b. any fraud, whether or not material, that
    involves management or other employees who have a significant
    role in the registrants internal controls; and                                                                                                                                                    

(6) The registrants other certifying
officers and I have indicated in this annual report whether or
not there were significant changes in internal controls or in
other factors that could significantly affect internal controls
subsequent to the date of our most recent evaluation, including
any corrective actions with regard to significant deficiencies
and material weaknesses.



| |     |                 
| | --- | ----------------
| | By: | /s/ ERIC W. LONG

| |                                                         
| | --------------------------------------------------------
| |                                                         
| | Eric W. Long                                            
| | Executive Vice President and Chief Financial
    Officer
| | (Principal Financial and Accounting
    Officer)        

Date: March 30, 2004