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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

I, Michael D. Michie,  Chief Financial  Officer of Pacific Sands,  Inc.  certify
that:

     (1)      I have reviewed this quarterly  report on Form 10-QSB/A of Pacific
              Sands, Inc.;

     (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 flows of the small business  issuer as of, and
              for, the periods presented in this report;

     (4)      The small business issuer's other certifying  officer(s) 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
              small business issuer 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  small  business  issuer,  including  its  consolidated
                  subsidiaries,  is made  known  to us 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  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 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 report based on such evaluation; and

              d.  Disclosed  in this  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 (the small business  issuer's fourth fiscal quarter in
                  the case of an annual report) that has materially affected, or
                  is reasonably likely to materially  affect, the small business
                  issuer's internal control over financial reporting; and

     (5)      The small business issuer's other certifying officer(s) and I have
              disclosed, based on our most recent evaluation of internal control
              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.


Dated:  November 15, 2006

                                                      /s/ Michael D. Michie
                                                      ---------------------
                                                      Michael D. Michie,
                                                      Chief Financial Officer

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