Exhibit 31.2

 

**Certifications**

 

I, Brian Burden, certifythat:

 

1.             I have reviewed this annual report on Form 40-Fof TransAlta Corporation;

 

2.             Based on my knowledge, this report does not containany untrue statement of a material fact or omit to state a material factnecessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this report;

 

3.             Based on my knowledge, the financial statements, andother financial information included in this report, fairly present in allmaterial respects the financial condition, results of operations and cash flowsof the issuer as of, and for, the periods presented in this report;

 

4.             The issuer’s other certifying officer(s) and Iare responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))and internal control over financial reporting (as defined in Exchange ActRules 13a-15(f) and 15d-15(f)) for the issuer and have:

 

a)             Designed such disclosure controls and procedures, orcaused such disclosure controls and procedures tobe designed under oursupervision, to ensure that material information relating to the issuer,including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this report is beingprepared;

 

b)            Designed such internal control over financialreporting, or caused such internal control over financial reporting to be designedunder our supervision, to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financial statementsfor external purposes in accordance with generally accepted accountingprinciples;

 

c)             Evaluated the effectiveness of the issuer’s disclosurecontrols and procedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of theperiod covered by this report based on such evaluation; and

 

d)            Disclosed in this report any change in the issuer’sinternal control over financial reporting that occurred during the period coveredby the annual report that has materially affected, or is reasonably likely tomaterially affect, the issuer’s internal control over financial reporting; and

 

5.             The issuer’s other certifying officer(s) and Ihave disclosed, based on our most recent evaluation of internal control overfinancial reporting, to the issuer’s auditors and the audit committee of theissuer’s board of directors (or persons performing the equivalent functions):

 

a.             All significant deficiencies and material weaknessesin the design or operation of internal control over financial reporting whichare reasonably likely to adversely affect the issuer’s ability to record,process, summarize and report financial information; and

 

b.             Any fraud, whether or not material, that involvesmanagement or other employees who have a significant role in the issuer’sinternal control over financial reporting.

 

Dated:  March 13,2008.

 

 
|   | /s/ Brian Burden                                   |
|--------|----------------------------------------------------|
|   | Brian Burden                                       |
|   | Executive Vice  President, Chief Financial Officer |