1.
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I
have reviewed this Quarterly Report on Form 10-Q of The Quigley
Corporation;
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2.
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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;
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3.
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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;
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4.
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The
registrant’s other certifying officer 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 Rule
131-15(f) and 15d015(f) for the registrant and
have:
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(a)
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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 Quarterly Report is
being prepared;
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(b)
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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;
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(c)
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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 report based on such
evaluation; and
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(d)
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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
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5.
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The
registrant’s other certifying officer 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):
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(a)
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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
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(b)
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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.
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By:
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/s/ Gerard M. Gleeson | ||
Gerard M. Gleeson | |||
Vice President, Chief Financial Officer | |||
(Principal Accounting and Financial Officer) |