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114 SPECTRUM BRANDS | 2006 ANNUAL REPORT
Exhibit 31.2
CERTIFICATIONS
I, Randall J. Steward, Chief Financial Offi cer, certify that:
1. I have reviewed this annual report on Form 10-K of Spectrum
Brands, 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 fi nancial statements and other
fi nancial information included in this report, fairly present in
all material respects the fi nancial condition, results of opera-
tions and cash fl ows of the registrant as of, and for, the periods
presented in this report;
4. The registrant’s other certifying offi cer(s) and I are responsible
for establishing and maintaining disclosure controls and proce-
dures (as defi ned in Exchange Act Rules 13a-15(e) and 15d-
15(e)) and internal control over fi nancial reporting (as defi ned
in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the regis-
trant 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 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 fi nancial reporting, or
caused such internal control over fi nancial reporting to be
designed under our supervision, to provide reasonable
assurance regarding the reliability of fi nancial reporting
and the preparation of fi nancial statements for external
purposes in accordance with generally accepted account-
ing 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 con-
trols 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 fi nancial reporting that occurred
during the registrant’s most recent fi scal quarter (the reg-
istrant’s fourth fi scal 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
fi nancial reporting.
5. The registrant’s other certifying offi cer(s) and I have dis-
closed, based on our most recent evaluation of internal con-
trol over fi nancial reporting, to the registrant’s auditors and
the audit committee of registrant’s board of directors (or
persons performing the equivalent functions):
a) All signifi cant defi ciencies and material weaknesses in the
design or operation of internal control over fi nancial
reporting which are reasonably likely to adversely affect
the registrant’s ability to record, process, summarize and
report fi nancial information; and
b) Any fraud, whether or not material, that involves manage-
ment or other employees who have a signifi cant role in the
registrant’s internal control over fi nancial reporting.
Date: December 14, 2006 /s/ Randall J. Steward
Randall J. Steward
Chief Financial Offi cer
2006 Form 10-K Annual Report
Spectrum Brands, Inc.