CERTIFICATION PURSUANT TO SECTION 302

CHIEF FINANCIAL OFFICER CERTIFICATION

Exhibit31.2

 

 

I, AvivEfrat, ChiefFinancial Officerof PennantParkInvestment Corporation, certifythat:

 

1. Ihave reviewedthisReport onForm10-QofPennantParkInvestment Corporation;

 

2. Basedonmyknowledge, thisReport doesnot containanyuntrue statement ofa material fact oromit tostate a material fact necessarytomake the statementsmade, inlight ofthe circumstancesunder whichsuchstatementswere made, not misleading with respect tothe periodcoveredbythisReport;

 

3. Basedonmyknowledge, the financial statements, andotherfinancial informationincludedinthisReport, fairly present inall material respectsthefinancial condition, resultsofoperationsandcashflowsofthe registrantasof,andfor, the periods presentedinthisReport;

 

4. The registrant’sothercertifyingofficerandIare responsible forestablishingandmaintainingdisclosure controlsandprocedures (asdefinedinExchange Act Rules13a-15(e)and15d-15(e)) and internal controloverfinancial reporting(asdefinedinExchange Act Rules13a-15(f)and15d-15(f))forthe registrantandhave:

 

a)Designedsuchdisclosure controlsandprocedures, orcausedsuchdisclosure controlsandprocedurestobe designedunderour supervision, toensure that material informationrelatingtothe registrant, includingits consolidated subsidiaries,ismade knowntousbyothers withinthose entities,particularlyduringtheperiodin whichthisReport isbeingprepared; 

 

b) Designed suchinternal control overfinancial reporting, orcaused suchinternal control overfinancial reportingtobe designed underour supervision, toprovide reasonable assurance regardingthe reliabilityoffinancial reportingandthe preparationoffinancial statementsforexternal purposesinaccordance withgenerallyacceptedaccountingprinciples; 

 

c)Evaluatedthe effectivenessoftheregistrant’sdisclosure controlsandproceduresandpresentedinthisReport ourconclusionsabout the effectivenessofthe disclosure controlsandprocedures, asoftheendoftheperiodcoveredbythisReport basedonsuch evaluation; and

 

d) DisclosedinthisReport anychange inthe registrant’sinternal control overfinancial reportingthat occurredduringthe registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that hasmateriallyaffected, orisreasonablylikelytomateriallyaffect, the registrant’sinternal control overfinancial reporting; and

 

5. The registrant’sothercertifyingofficerandIhave disclosed, basedonourmost recent evaluationofinternal control overfinancial reporting, tothe registrant’sauditorsandthe audit committee ofthe registrant’sboardofdirectors(orpersonsperformingthe equivalent functions):

 

a)All significant deficienciesandmaterial weaknessesinthe designoroperationofinternal control overfinancial reportingwhichare reasonablylikelytoadverselyaffect the registrant’sabilitytorecord, process, summarize andreport financial information; and

 

b) Anyfraud, whetherornotmaterial, that involvesmanagement orotheremployeeswhohave a significant role inthe registrant’s internal control overfinancial reporting.

 

Dated: May 8, 2017

 

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| /s/ Aviv Efrat                                        |
| Name:  Aviv Efrat                           |
| Title:    Chief Financial Officer |