EXHIBIT 31.2

CERTIFICATION

I, Thomas Sitar, Chief Financial
Officer of Gryphon Gold Corporation, certify that:

1. I
have reviewed this quarterly report on Form 10-QSB;

2. Based
on my knowledge, this quarterly 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 quarterly report;

3. Based
on my knowledge, the financial statements, and other financial information included in
this quarterly 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 quarterly 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)) 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 quarterly report is being prepared;
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| | (b) |  | 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
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| | (c) |  | 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 registration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
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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 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
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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 over
          financial reporting.
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Date:   February 10, 2006

| | By:  /s/ Thomas Sitar
       Thomas Sitar
       Chief Financial Officer
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