Exhibit31.2

CERTIFICATION PURSUANT TO SECTION 302(a) OFTHE SARBANES-OXLEY ACT OF 2002

I, James Lowe, certifythat:

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| 1.  | I have reviewed this quarterly report on Form10-Q of the streetTRACKS® Gold Trust(‘‘Trust’’); |

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| 2.  | Based on myknowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which suchstatements were made, not misleading with respect to the period coveredby this report; |

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| 3.  | Based on my knowledge, the financialstatements, 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 registrant as of, and for,the periods presented in this report; |

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| 4.  | The othercertifying officer and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in ExchangeAct Rules 13a-15(e) and 15d-15(e)) and internal control over financialreporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))for the registrant and have: |

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|   | a. Designed such disclosurecontrols and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure thatmaterial information relating to the registrant, including itsconsolidated subsidiaries, is made known to us by others within thoseentities, particularly during the period in which this report is beingprepared; |

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|   | b. Designed such internal control overfinancial reporting, or caused such internal control over financialreporting to be designed under our supervision, to provide reasonableassurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordancewith generally accepted accounting principles; |

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|   | c.Evaluated the effectiveness of the registrant’s disclosurecontrols and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures, asof the end of the period covered by this report based on suchevaluation; and |

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|   | d. Disclosed in this report any changein the registrant’s internal control over financial reportingthat occurred during the registrant’s most recent fiscal quarter(the registrant’s fourth fiscal quarter in the case of an annualreport) that has materially affected, or is reasonably likely tomaterially affect, the registrant’s internal control overfinancial reporting; and |

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| 5.  | The other certifying officerand I have disclosed, based on our most recent evaluation of internalcontrol over financial reporting, to the registrant’s, World GoldTrust Services, LLC’s and World Gold Council’s auditors andthe audit committee of World Gold Council’s board of directors(or persons performing the equivalent functions): |

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|   | a. Allsignificant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which arereasonably likely to adversely affect the registrant’s ability torecord, process, summarize and report financial information; and |

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|   | b. Any fraud, whether or not material, that involves personswho have a significant role in the registrant’s internal controlover financial reporting. |

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|   | Date: February 9, 2007 |

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|   | /s/ James Lowe*             |

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|   | James Lowe** Chief Financial Officer andTreasurer(principal financial officer) |

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|   | * | The originally executed copy of thisCertification will be maintained at the Sponsor’s offices andwill be made available for inspection upon request. |

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|   | ** | The Registrant is a trust and Mr. Lowe issigning in his capacity as an officer of World Gold Trust Services,LLC, the Sponsor of the Registrant. |

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