                                                                 Exhibit 99.2


          STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL OFFICER REGARDING
            FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS


I, Mark T. Thies, Sr. Vice President and Chief Financial  Officer of Black Hills
Corporation ("BHC"), state and attest that:

1.   To the best of my knowledge,  based upon a review of the covered reports of
     BHC,  and,  except as corrected  or  supplemented  in a subsequent  covered
     report:

     o    No covered report  contained an untrue statement of a material fact as
          of the end of the period  covered by such  report (or in the case of a
          report on Form 8-K or definitive  proxy  materials,  as of the date on
          which it was filed); and

     o    No covered  report  omitted to state a material fact necessary to make
          the statements in the covered  report,  in light of the  circumstances
          under which they were made, not misleading as of the end of the period
          covered  by such  report  (or in the case of a  report  on Form 8-K or
          definitive proxy materials, as of the date on which it was filed).

2.   I have reviewed the contents of this statement with BHC's Audit Committee.

3.   In this statement under oath, each of the following,  if filed on or before
     the date of this statement is a "covered report":

     o    2001 Annual Report on Form 10-K of BHC filed with the Commission;

     o    All forms on Form 10-Q,  all  reports  on Form 8-K and all  definitive
          proxy  materials of BHC filed with the  Commission  subsequent  to the
          filing of the Form 10-K identified above; and

     o    Any amendments to any of the foregoing.

Dated this 12th day of August, 2002.


/s/ Mark T. Thies
-------------------------------------------------
Mark T. Thies
Sr. Vice President and Chief Financial Officer
Black Hills Corporation

Subscribed and sworn to before me this 12th day of August, 2002.


/s/ LeeAnn Steckler
-------------------------------------------------
Notary Public

My Commission Expires:  10-11-04


