**EXHIBIT 31.2**

CERTIFICATION

I, Forrest Jordan,Senior Vice President and Chief Financial Officer of IWT Tesoro Corporation,certify that:

1.             I have reviewed this report onForm 10-Q of IWT Tesoro Corporation for the quarter ended June 30, 2006;

2.             Based on my knowledge, this reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this report;

3.             Based on my knowledge, thefinancial statements, and other financial information included in this report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the registrant as of, and for, the periodspresented in this  report;

4.             The registrant’s other certifyingofficer and I am responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e) and internal control over financial reporting (as defined in ExchangeAct Rules 13a-15(f) and 15d-15(f)) for the registrant and we have:

a) Designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the registrant, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this  reportis being prepared;

b) Paragraph omittedpursuant to SEC Release Nos. 33-8238 and 34-47986;

c) Evaluated theeffectiveness of the registrant’s disclosure controls and procedures presentedin this report our conclusions about the effectiveness of the disclosurecontrols and procedures, as of the end of the period covered by this reportbased on such evaluation; and

d) Disclosed in thisreport any change in the registrant’s internal control over financial reportingthat occurred during the registrant’s most recent fiscal quarter that hasmaterially affected, or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting; and

5.             The registrant’s other certifyingofficer and I have disclosed, based on our most recent evaluation of internalcontrol over financial reporting, to the registrant’s auditors and the auditcommittee of registrant’s board of directors (or persons performing theequivalent function):

a) All significantdeficiencies in the design or operation of internal controls which couldadversely affect the registrant’s ability to record, process, summarize andreport financial data and have identified for the registrant’s auditors anymaterial weaknesses in internal controls; and

b)Any fraud, whether or not material, that involves management or other employeeswho have a significant role in the registrant’s internal controls overfinancial reporting.

 
| Date: August 11, 2006 | By:                                                | /s/ Forrest Jordan. |   |
|-----------------------|----------------------------------------------------|---------------------|--------|
|                  | Forrest Jordan,                                    |
|                  | Senior Vice President  and Chief Financial Officer |

 

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