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**Exhibit        31.2**

**CERTIFICATION        OF CHIEF FINANCIAL OFFICER**

**PURSUANT        TO RULE 13a - 15(e) OF THE **

**SECURITIES        EXCHANGE ACT OF 1934, AS AMENDED, **

**AS        ADOPTED PURSUANT TO **

**SECTION        302 OF THE SARBANES-OXLEY ACT OF 2002**

|   | (1) | I                  have reviewed this annual report on Form 10-QSB/A of Pacific Sands,                  Inc.; |
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|   | (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; |
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|   | (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; |
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|   | (4) | I                  am responsible for establishing and maintaining disclosure controls                  and                  procedures (as defined in Exchange Act Rules 13a-14 and 15d-14)                  for the                  registrant and have: |
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|   | a. | Designed                  such disclosure controls and procedures 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; |
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|   | b. | Evaluated                  the effectiveness of the registrant’s disclosure controls and procedures                  as of a date within 90 days prior to the filing date of this annual                  report                  (the “Evaluation Date”); and |
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|   | c. | Presented                  in this annual report our conclusions about the effectiveness of                  the                  disclosure controls and procedures based on our evaluation as of                  the                  Evaluation Date; |
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|   | (5) | I                  have disclosed, based on our most recent evaluation, to the registrant’s                  auditors and the registrant’s board of directors (or persons performing                  the equivalent functions): |
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|   | a. | all                  significant deficiencies in the design or operation of internal                  controls                  which would adversely affect the registrant’s ability to record, process,                  summarize and report financial data and have identified for the                  registrant’s auditors any material weaknesses in internal controls;                  and |
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|   | b. | any                  fraud, whether or not material, that involves management or other                  employees who have a significant role in the registrant’s internal                  controls; and |
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|   | (6) | I                  have indicated in this annual report whether or not there were                  significant                  changes in internal controls or in other factors that could significantly                  affect internal controls subsequent to the date of our most recent                  evaluation, including any corrective actions with regard to significant                  deficiencies and material                  weaknesses. |
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|   | /s/                  Michael D.                  Michie                           |
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|   | Michael                  D. Michie,                                                                                                                                                                                 |
|   | Chief                  Financial Officer                                                                                                                                                                            |

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