**EXHIBIT
        31.2**
 **CERTIFICATION
            OF PRINCIPAL FINANCIAL OFFICER**
 **PURSUANT
            TO SECTION 302(a) OF THE SARBANES-OXLEY ACT OF 2002**


I,
        Larry A. Hornbrook, Vice-President and Chief Financial Officer of Aztec Oil
        & Gas, Inc. (the “Company”), certify that:
 
 1.           I
        have reviewed this Annual Report of Form 10-KSB of the Company for the fiscal
        year ended August 31, 2007;
 
 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 Company as of, and
        for,
        the periods presented in this report;
 
 4.           The
        Company'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 Company 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 Company, 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 Company'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 Company's internal control over financial
        reporting that occurred during the Company's most recent fiscal quarter (the
        Company's fourth fiscal quarter in the case of an annual report) that has
        materially affected, or is reasonably likely to materially affect, the Company's
        internal control over financial reporting; and
 
 5.           The
        Company's other certifying officer(s) and I have disclosed, based on our
        most
        recent evaluation of internal control over financial reporting, to the Company's
        auditors and the audit committee of the Company'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 Company'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 Company's internal control over financial
        reporting.
 
 Dated:
                  December 14, 2007
              
              By: /s/  Larry
                  A. HornbrookName:   Larry
                  A. HornbrookTitle:     Vice
                  President and Chief Financial Officer
                (Principal Financial and Accounting
                  Officer)