**Exhibit      31.2**

**Certification      Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002**

| 1. | I                have reviewed this quarterly report on Form 10-Q of Cost-U-Less,                Inc.; |
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| 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; |
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| 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; |
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| 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-15(e) and 15d-15(e)) for the registrant                and we have: |
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|   | 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 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; 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 registrant’s fourth fiscal quarter in the case of an                quarterly report) that has materially affected, or is reasonably                likely to                materially affect, the registrant’s internal control over financial                reporting; |
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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                functions): |
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|   | 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 control                over financial reporting. |
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