**EXHIBIT 31.2**

**CERTIFICATION**

 I, Kurt Bordian, certify that:

1.            I have reviewed this annual report on Form 10-KSB of Black Tusk Minerals Inc.;

 

|   | (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 small business issuer, 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 small business issuer'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 small business issuer's internal control over financial reporting that occurred during the small business issuer's most recent fiscal quarter (the small business issuer's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the small                        business issuer's internal control over financial reporting; and |
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5.           The small business issuer's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small business issuer'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 small business issuer'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 small business issuer's internal control over financial reporting. |
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| Date: August 29, 2008 | By  /s/ Kurt Bordian                                               

       Kurt Bordian

       Secretary and Treasurer

       Principal Financial and Accounting Officer |
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