Exhibit
      31.2








CERTIFICATION





I,
      Joseph
      E. Sutaris, certify that:





1.  I
      have reviewed this annual report on Form 10-K of The Wilber 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 registrant
      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)) and internal control over financial reporting (as
      defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and
      we
      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 annual 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 annual 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 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, and


5.
      The registrant's other certifying
      officer and I have disclosed, based on our most recent evaluation of internal
      control over financial reporting, to the registrant's auditors and the audit
      committee of registrant's board of directors (or persons performing the
      equivalent function):




a)
      All significant deficiencies and
      material weaknesses in the design or operations of internal controls over
      financial reporting which are reasonably likely to adversely affect the
      registrant'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
      registrant's internal controls over financial reporting.







Date:  March
      10, 2008





By:
            /s/
                Joseph
                E.
                SutarisExecutive Vice President, Chief Financial Officer, Treasurer and
                Secretary






107-K