CERTIFICATION OF PERIODIC REPORT

I,  David  M.  Gandossi,  certify  that:

1.   I  have reviewed this quarterly report on Form 10-Q of Mercer International
     Inc.  (the  "Registrant");

2.   Based  on  my  knowledge, this quarterly 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  quarterly  report;

3.   Based  on  my  knowledge,  the  financial  statements,  and other financial
     information  included  in  this  quarterly  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
     quarterly  report;

4.   The  Registrant's  other  certifying  officers  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)) 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  with those entities, particularly during the period in
          which  this  quarterly  report  is  being  prepared;

     b)   Evaluated  the  effectiveness  of the Registrant's disclosure controls
          and  procedures and presented in this quarterly report our conclusions
          about  the effectiveness of the disclosure controls and procedures, as
          of  the  end  of  the period covered by this quarterly report based on
          such  evaluation;  and

     c)   Disclosed  in  this  quarterly  report  any change in the Registrant's
          internal  control  over  financial  reporting that occurred during the
          Registrant's  most recent fiscal quarter 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 officers 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  controls  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:     November  13,  2003

                                   /s/  David  M.  Gandossi
                                   ------------------------
                                   David  M.  Gandossi
                                   Chief Financial Officer