Exhibit 31.2

Certification of Chief Financial Officer

Pursuant to Section 302 of Sarbanes
Oxley Act of 2002

I, Robert L. Poley, Chief Financial Officer and Director, certify that:

1. I have reviewed this March 31, 2006 report on Form 10-Q of Heartland Oil and Gas Corp.;

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 flow 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-(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 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 designated 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; 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 that has materially affected or is reasonably likely to materially affect the registrant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 control over financial reporting to the
registrants auditors and the audit committee of the registrants board of directors:

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; 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.



|             |  |  |  |  |  |                                      |  |                    
|------------ |  |  |  |  |  | ------------------------------------ |  | -------------------
|             |  |  |  | 
|             |  |  |  |  |  |                                      |  | /s/ Robert L. Poley
|             |  |  |  |  |  | Robert L. Poley                     
|May 15, 2006 |  |  |  |  |  | Chief Financial Officer and Director