Exhibit 31.2

CERTIFICATIONS

I, Terry Matlack, certify
that:

|1. |  | I have
      reviewed this Annual Report on Form 10-K for the fiscal year ended
      November 30, 2008 of Tortoise Capital Resources Corporation;                                                                                                                                                                                                                                                                       
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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;                                                                                 
|  
|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
  report;                                                                                                        
|  
|4. |  | The
      registrant's other certifying officer(s) 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 have:                                                    
|  
|   |  | (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;         
|  
|   |  | (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 registrants most recent fiscal quarter (the
      registrants fourth fiscal quarter in the case of an annual report) that
      has materially affected, or is reasonably likely to materially affect, the
      registrant's internal control over financial reporting; and
|  
|5. |  | The
      registrant's other certifying officer(s) 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
    functions):                                                                                           
|  
|   |  | (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                                                                                                                    
|  
|   |  | (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 12, 2009       |  |  | /s/ Terry Matlack | 
|----- | ----------------------- |  |  | ----------------- | 
|      | Terry
      Matlack    
|      | Chief Financial Officer

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