**EXHIBIT 31.2**

CERTIFICATION

I, David W.Whitwell, 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 September 30,2007;

2.     Based on my knowledge, this report does notcontain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this  report;

3.     Based on my knowledge, the financialstatements, and other financial information included in this report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of the registrant as of, and for, the periods presented inthis  report;

4.     The registrant’s other certifying officerand I am responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e) andinternal control over financial reporting (as defined in Exchange Act Rules13a-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 and34-47986;

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 certifying officerand I have disclosed, based on our most recent evaluation of internal controlover financial reporting, to the registrant’s auditors and the audit committeeof registrant’s board of directors (or persons performing the equivalentfunction):

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 ornot material, that involves management or other employees who have asignificant role in the registrant’s internal controls over financialreporting.
| Date: November 15,  2007 | By:                      | /s/ David W. Whitwell. |   |
|--------------------------|--------------------------|------------------------|--------|
|                     | David W.  Whitwell,      |
|                     | Chief Financial  Officer |

 

----