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EXHIBIT
      31.2





CERTIFICATION





I,
      Kurt
      Bordian, Chief Financial Officer, certify that:





1.
      I have
      reviewed this annual report on Form 10-KSB/A of Mexoro Minerals Limited;





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 small business issuer
      as
      of, and for, the periods presented in this report;





4.
      The
      small business issuer’s other certifying officers 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)) for the small business issuer 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 small business issuer, 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)
      omitted;





(c)
      evaluated the effectiveness of the small business issuer’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 small business issuer’s internal control
      over financial reporting that occurred during the small business issuer’s
      most recent fiscal quarter (the small business issuer’s fourth fiscal quarter
      in the case of an annual report) that has materially affected, or is reasonably
      likely to materially affect, the small business issuer’s internal control
      over financial reporting; and





5.
      The
      small business issuer’s other certifying officer and I have disclosed, based
      on
      our most recent evaluation, to the small business issuer’s auditors and the
      audit
      committee of the small business issuer’s board of directors (or persons
      performing the equivalent functions):





(a)
      all
      significant deficiencies in the design or operation of internal controls which
      could adversely affect the small business issuer’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 small business issuer’s internal control
      over financial reporting.








Date:
      March 16, 2007


/s/
      Kurt
      Bordian


Kurt
      Bordian, CFO