EX-31.2 8 exhibit312.htm EXHIBIT 31.2 exhibit312
 
Exhibit 31.2
CERTIFICATIONS
I, Mark Kociancic, certify that:
1.
 
I have reviewed this quarterly
 
report on Form 10-Q of Everest
 
Reinsurance Holdings, Inc.;
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)) and
 
internal control
over financial reporting (as defined in Exchange
 
Act Rules 13a-15(f) and 15d-15(f)) 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 within those entities,
particularly during the period in which this report is being prepared;
(b)
 
Designed such internal control over
 
financial reporting, or caused such internal control
 
over financial
reporting to be designed under our supervision, to provide
 
reasonable assurance regarding
 
the
reliability of financial reporting and the preparation
 
of financial statements for external
 
purposes in
accordance with generally accepted
 
accounting principles;
(c)
 
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
(d)
 
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 repor
 
ting; 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 functions):
(a)
 
All significant deficiencies and material weaknesses
 
in the design or operation of internal control
 
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.
August 11, 2022
/S/ MARK KOCIANCIC
Mark Kociancic
Executive Vice President and
Chief Financial Officer