EXHIBIT 13(a)(viii)

MANAGEMENT'S REPORT ON RESPONSIBILITY FOR FINANCIAL REPORTING

The management of CLARCOR is responsible for the preparation, integrity and
objectivity of the Company's financial statements and the other financial
information in this report. The financial statements were prepared in conformity
with accounting principles generally accepted in the United States of America
and reflect, in all material respects, the results of operations and the
Company's financial position for the periods shown. The financial statements are
presented on the accrual basis of accounting and, where appropriate, reflect
estimates based upon judgments of management.

In addition, management maintains a system of internal controls designed to
assure that Company assets are safeguarded from loss or unauthorized use or
disposition. Also, the controls system provides assurance that transactions are
authorized according to the intent of management and are accurately recorded to
permit the preparation of financial statements in accordance with generally
accepted accounting principles. For the periods covered by the financial
statements in this report, management believes this system of internal controls
was effective concerning all material matters. The effectiveness of the controls
system is supported by the selection and training of qualified personnel, an
organizational structure that provides an appropriate division of
responsibility, a strong budgetary system of control and a comprehensive
internal audit program.

The Audit Committee of the Board of Directors, which is composed of three
independent directors, serves in an oversight role to assure the integrity and
objectivity of the Company's financial reporting process. The Committee meets
periodically with representatives of management and the external and internal
auditors to review matters of a material nature related to financial reporting
and disclosure and the planning, results and recommendations of audits. The
external and internal auditors have free access to the Audit Committee. The
Committee is also responsible for reporting to the Board of Directors concerning
its selection of the external auditors.

                                                     
/s/ NORMAN E. JOHNSON       /s/ BRUCE A. KLEIN             /s/ MARCIA S. BLAYLOCK

NORMAN E. JOHNSON           BRUCE A. KLEIN                 MARCIA S. BLAYLOCK
CHAIRMAN, PRESIDENT AND     VICE PRESIDENT-FINANCE AND     VICE PRESIDENT, CONTROLLER
CHIEF EXECUTIVE OFFICER     CHIEF FINANCIAL OFFICER



January 8, 2003