EX-31.2 3 ex312ts.htm CERTIFICATION LETTER TS CERTIFICATION

Exhibit 31.2

CERTIFICATION

I, Tony M. Shelby, Executive Vice President of Finance and Chief Financial Officer, certify that:

1. I have reviewed this quarterly report on Form 10-Q of LSB Industries, Inc. (the
   "registrant");

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)) for the registrant and have:

    1. 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;
       

    2. [paragraph omitted pursuant to SEC Release Nos. 33-8238 and 34-47986];
       

    3. 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
       

    4. 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 function):

    1. 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
       

    2. Any fraud, whether or not material, that involves management or other employees who have a
      significant role in the registrant's internal controls over financial reporting.

 

Date: May 6, 2005                                          /s/  Tony M. Shelby          
                                                             Tony M. Shelby
                                                             Executive Vice President of Finance and
                                                             Chief Financial Officer
                                                             (Principal Financial officer)