CERTIFICATIONS

| 1.   | I                have reviewed this report on                Form 10-Q/A of Capital Corp of the West (“Registrant”) for the third                quarter of 2007; |
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| 2.   | Based                on my knowledge, this 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                report; |
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| 3.   | Omitted                because this report                contains no financial statements or financial                information |
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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;                                                 |
| 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                                                                                                                |
| d.   | Disclosed                in this report any                change in the registrant's internal control over financial reporting                that                occurred during the third quarter of 2007 that has materially affected,                or                is reasonably likely to materially affect, the registrant's internal                control over financial                reporting;                                                                                                  |

| 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.                                                                                                                                             |

| Date:  February                4,                2008 | By:  /s/  David                A. Heaberlin |
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|                                                            | David                A.                Heaberlin                |
|                                                            | Chief                Financial                Officer           |