Exhibit 31.2
  CERTIFICATION
    OF CHIEF FINANCIAL OFFICER
    PURSUANT TO RULE 13a-14(a) AND 15d-14(a)
    UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED
    1.


I have reviewed this quarterly report on
    Form 10-Q
    of the
    SPDR®
    Gold Trust (Trust);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 registrant as of, and for, the
    periods presented in this report;4.


The other certifying officer 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 registrant 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
    registrant, 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 registrant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; andd. Disclosed in this report any change in the registrants
    internal control over financial reporting that occurred during
    the registrants most recent fiscal quarter (the
    registrants fourth fiscal quarter in the case of an annual
    report) that has materially affected, or is reasonably likely to
    materially affect, the registrants internal control over
    financial reporting; and5.


The other certifying officer and I have disclosed, based on our
    most recent evaluation of internal control over financial
    reporting, to the registrants, World Gold
    Trust Services, LLCs and World Gold Councils
    auditors and the audit committee of World Gold Council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
    registrants ability to record, process, summarize and
    report financial information; andb. Any fraud, whether or not material, that involves persons who
    have a significant role in the registrants internal
    control over financial reporting     
      *
    
    The originally executed copy of this Certification will be
    maintained at the Sponsors offices and will be made
    available for inspection upon request.**
    
    The Registrant is a trust and Mr. Lowe is signing in his
    capacity as an officer of World Gold Trust Services, LLC,
    the Sponsor of the Registrant. 22