**CERTIFICATIONS**

| 1.   | I              have reviewed this quarterly report on Form 10-Q of Capital Corp of              the              West for the first quarter of 2006; |
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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 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 officer              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))              and internal control over financial reporting (as defined in Exchange              Act              Rules 13a-15(f) and 15d-15(f)) for the registrant and we              have: |
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| a.   | Designed              such disclosure controls and procedures,              or caused such disclosure controls and procedures to be designed under              our              supervision, 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 report is being              prepared; |
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| b.   | Designed              such internal control over financial reporting, or caused such internal              control over financial reporting to be designed under our supervision,              to              provide reasonable assurance regarding the reliability of financial              reporting and the preparation of financial statements for external              purposes in accordance with generally accepted accounting principles; |
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| c.   | 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              based on such              evaluation;              and |
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| d.   | Disclosed              in this report any change in the registrant's internal control over              financial reporting that occurred during the most recent quarter 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 the registrant’s              board of directors (or persons performing the equivalent              function): |
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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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| Date:                May 5, 2006 | By:                /s/                R. Dale McKinney |
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|                             | R.                Dale McKinney                        |
|                             | Chief                Financial Officer                 |