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1.
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I have reviewed Amendment No. 2 to annual report on Form 10-K/A of GSE Systems, Inc.;
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2.
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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;
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Date: April 29, 2024
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/s/ Emmett A. Pepe
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Emmett A. Pepe
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Chief Financial Officer
(Principal Financial and Accounting Officer)
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