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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, Jay N. Torok, 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; (b) evaluated the effectiveness of the issuers disclosure controls and procedures as
of the end of the period covered by 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
    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: January 18, 2005/s/ Jay N. TorokJay N. TorokChairman of the Board and
Principal Financial Officer Explanatory note: Ron OConnor resigned as Chief Financial Officer effective November 19, 2004.
Jerome L. Joseph was appointed Chief Financial Officer effective December 15, 2004. However,
because Mr. Joseph was not the Companys Chief Financial Officer for the period covered by this
report, Jay N. Torok has been appointed by the Companys Board of Directors to act as the Principal
Financial Officer for purposes of filing this report