EXHIBIT
31/2


CERTIFICATIONS





I, Nadine C. Smith, certify
that:





1.
              I
      have reviewed this report on Form 10-K of La Cortez Energy,
      Inc.





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
      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.
              I
      am 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 my supervision, to ensure that
material information relating to the registrant, including its consolidated
subsidiaries, is made known to me 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 my 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 my 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 period covered by this annual
report that has materially affected, or is reasonably likely to materially
affect, the registrant’s internal control over financial reporting;
and





5.
              I
      have disclosed, based on my 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 functions):





a. 
All significant deficiencies and material weakness 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 control over financial
reporting.





Date:  April
      9, 2009
                /s/
      Nadine C. SmithNadine
      C. SmithInterim
      Principal Financial
Officer