EXHIBIT 31.2

CERTIFICATION

I, Allan J. Marter, certify that:

1. I have reviewed this report on Form 10-KSB of Aurelio Resource Corporation;

2. Based on my knowledge, this annual 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 annual report;

3. Based on my knowledge, the financial statements, and other financial
information included in this annual 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 annual report;

4. The Registrants 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)) for the small business issuer and have:

a) designed such disclosure controls and procedures 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 annual report is being prepared;

b) 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 annual report based on such evaluation; and

c) disclosed in this annual 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 that has
materially affected, or is reasonably likely to materially affect, the small business issuers internal control over financial reporting.

5. The
Registrants other certifying officer and I have disclosed, based on our most recent evaluation of internal controls over financial reporting, 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 and material weaknesses
in the design or operation of internal control over financial reporting which are reasonably likely to 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.



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|Date: March 29, 2007                                                                
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|/s/ Allan J. Marter                                                                 
|Allan J. Marter Chief Financial Officer (Principal Financial and Accounting Officer)