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EXHIBIT 31.2
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350
AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Ron OConnor, certify that:

(1) I have reviewed this annual report of Great Western Land and Recreation, Inc.;

(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 in
order 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;

(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;

(4) The registrants other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:



| | (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 the annual report
is being prepared;
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| | (b) |  | evaluated the effectiveness of the issuer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                                                                                                     
|
| | (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;                                                                                                                       

(5) The registrants other certifying officers and I have disclosed, based
on our most recent evaluation, to the registrants auditors and the audit
committee of registrants board of directors (or persons performing the
equivalent function):



| |  | all significant deficiencies in the design or operation of internal
controls (a pre-existing term relating to internal controls regarding
financial reporting) which could adversely affect the companys
ability to record, process, summarize and report financial data and
have identified for the companys auditors any material weaknesses in
internal controls; and
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| |  | any fraud, whether or not material, that involves management or other
employees who have a significant role in the companys internal
controls; and                                                                                                                                                                                                                       

(6) The registrants other certifying officers and 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 evaluation, including any corrective actions with
regard to significant deficiencies and material weaknesses.



|Date: December 29, 2003                                                                                                             
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|                                                                                                                                    
|/s/ Ron OConnor                                                                                                                    
|                                                                                                                                    
|Ron OConnor
Senior Vice President and
Chief Financial Officer
(Principal Financial Officer)
Great Western Land and Recreation, Inc.

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