EX-31 3 ptcertex31.htm CFO CERT Frontier Airlines, Inc 10Q
                                                                         Exhibit 31. 2
                                        CERTIFICATION
I, Paul H. Tate, certify that:

     1.  I have reviewed this quarterly report on Form 10-Q of Frontier Airlines, 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 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) [Paragraph omitted in accordance with SEC transition instructions contained in SEC
              Release 34-47986];

              (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 reporting; 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.

Date:   November 3, 2004.
                                                       By:  /s/ Paul H.Tate                                                                                                        Paul H. Tate
                                                          Chief Financial Officer