Exhibit 31.3

 

 

I, Richard J. Wehrle, Vice President & Corporate Controller(Principal Accounting Officer), certify that:

 

1.   Ihave reviewed this annual report on Form 10-K of Alamo Group Inc.;

 

2.   Based on my knowledge, this report does not containany untrue statement of a material fact or omit to state a material factnecessary 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 onmy knowledge, the financial statements, and other financial informationincluded in this annual report, fairly present in all material respects thefinancial condition, results of operations and cash flows of the registrant asof, and for, the periods presented in this annual report; 

 

4.   The registrant's other certifying officer(s) and Iare responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rule 13a-15(e) and 15d-15(e)) andinternal control over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d-15(f)) for the registrant and have:

 

a)   Designed such disclosure controls andprocedures or caused such disclosure controls and procedures to be designedunder our supervision, to ensure that material information relating to theregistrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisreport is being prepared;

b)   Designed such internal control overfinancial reporting, or caused such internal control over financial reportingto be designed under our supervision, to provide reasonable assurance regardingthe reliability of financial reporting and the preparation of financialstatements for external purposes in accordance with generally acceptedaccounting principles;

c)   Evaluated the effectiveness of theregistrant's disclosure controls and procedures and presented in this reportour conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based on suchevaluation; and

d)   Disclosed in this report any change in theregistrant's internal control over financial reporting that occurred during theregistrant's most recent fiscal quarter (the registrant's fourth fiscal quarterin the case of an annual report) that has materially affected, or is reasonablylikely to materially affect, the registrant's internal control over financialreporting; and

 

6.   The registrant's other certifying officer(s)and I have disclosed, based on our most recent evaluation of internal controlover financial reporting, to the registrant's auditors and the audit committeeof the registrant's board of directors (or persons performing the equivalentfunctions):

 

a)   All significant deficiencies and materialweaknesses in the design or operation of internal control over financialreporting 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, thatinvolves management or other employees who have a significant role in theregistrant's internal control over financial reporting.

 

 

| March  15, 2010 | /s/Richard  J. Wehrle                                        |
|-----------------|--------------------------------------------------------------|
|            | Richard J. Wehrle

Vice President & Corporate Controller |
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