1. | I have reviewed this Annual Report on Form 10-K/A of Appliance Recycling Centers of America, 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; |
Date: | April 14, 2015 | /s/ Jeffery Ostapeic |
Jeffery Ostapeic | ||
Chief Financial Officer |