Exhibit 31.4

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Shahriyar Rahmati, certify that:

 

1.

I have reviewed this Annual Report on Form 10-K/A of Nogin, Inc. for the year ended December 31, 2022;

 

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 28, 2023     By:  

/s/ Shahriyar Rahmati

      Shahriyar Rahmati
     

Chief Financial Officer and Chief Operating Officer

(Principal Financial Officer and Principal Accounting Officer)