1
EXHIBIT 31.2
CERTIFICATION OF PRINCIPAL ACCOUNTING OFFICER PURSUANT TO RULE 13a-14(a) OF THE
SECURITIES EXCHANGE ACT OF 1934, AS AMENDED,
 
AS ADOPTED PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002
I, Nancy Bubanich,
 
certify that:
 
 
1.
I have reviewed this Quarterly Report on Form 10-Q of Delta
 
Apparel, 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
 
internal control over financial reporting
 
(as defined in Exchange Act
 
Rules 13a-15(f) and 15d-15(f)) for
 
the registrant
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)
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;
 
 
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;
 
 
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 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:
May 4, 2023
/s/ Nancy P. Bubanich
 
 
 
Chief Accounting Officer