Exhibit31.2

CERTIFICATION PURSUANT TO SECTION 302(a) OFTHE SARBANES-OXLEY ACT OF 2002

I, James Lowe, certify that:

I have reviewed this annual report of thestreetTRACKS® Gold Trust(‘‘Trust’’);

Based on my knowledge, thisreport does not contain any untrue statement of a material fact or omitto state a material fact necessary to make the statements made, inlight of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all materialrespects the financial condition, results of operations and cash flowsof the registrant as of, and for, the periods presented in thisreport;

The other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internalcontrol over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d-15(f)) for the registrant and have:

a.Designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under oursupervision, to ensure that material information relating to theregistrant, including its consolidated subsidiaries, is made known tous by others within those entities, particularly during the period inwhich this report is being prepared;

b. Designed such internalcontrol over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision, to providereasonable assurance regarding the reliability of financial reportingand the preparation of financial statements for external purposes inaccordance with generally accepted accounting principles;

c.Evaluated the effectiveness of the registrant's disclosurecontrols and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures, asof the end of the period covered by this report based on suchevaluation; and

d. Disclosed in this report any change in theregistrant's internal control over financial reporting thatoccurred during the registrant's most recent fiscal quarter (theregistrant's fourth fiscal quarter in the case of an annualreport) that has materially affected, or is reasonably likely tomaterially affect, the registrant's internal control overfinancial reporting; and

The other certifying officer and I havedisclosed, based on our most recent evaluation of internal control overfinancial reporting, to the registrant's, World Gold TrustServices, LLC's and World Gold Council's auditors and theaudit committee of World Gold Council's board of directors (orpersons performing the equivalent functions):

a. All significantdeficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likelyto adversely affect the registrant's ability to record, process,summarize and report financial information; and

b. Any fraud,whether or not material, that involves persons who have a significantrole in the registrant's internal control over financialreporting.

Date: November 29, 2006

/s/ JamesLowe*            

James Lowe** ChiefFinancial Officer and Treasurer(principal financial officer)

|         |                                                                                                                                                      |
|---------|------------------------------------------------------------------------------------------------------------------------------------------------------|
| *  | The originally executed copy of this Certification will bemaintained at the Sponsor's offices and will be made availablefor inspection upon request. |

|          |                                                                                                                                                |
|----------|------------------------------------------------------------------------------------------------------------------------------------------------|
| **  | The Registrant is a trustand Mr. Lowe is signing in his capacity as an officer of World GoldTrust Services, LLC, the Sponsor of theRegistrant. |

----