Exhibit
31.2

CERTIFICATION
PURSUANT TO

Rule
13a-14(b) and Section 1350 of Chapter 63

of
Title18 of the United States Code (18 U.S.C. 1350).

I,
Neil Spellman, certify that:



| | 1. | I
                                         have reviewed this Annual Report on Form 20-F (2016) of 37 Capital Inc.
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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. | Based
                                         on my knowledge, the consolidated 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 company as of, and for, the periods presented
                                         in this report;
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| | 4. | The
                                         Company’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 company 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 company, 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 a 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 company’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 company’s internal control over financial reporting that occurred during the
period covered by the Annual Report that has materially affected, or is reasonably likely to materially affect, the company’s
internal control over financial reporting; and



| | 5. | The
                                         Company’s other certifying officer and I have disclosed, based on our most recent
                                         evaluation of internal control over financial reporting, to the Company’s auditors
                                         and the audit committee of the Company’s board of directors (or persons performing
                                         the equivalent functions):
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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 company’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 company’s
internal control over financial reporting.





|Date: May 10, 2018      |  | 
|----------------------- |  | 
|                        |  | 
|/s/ Neil
    Spellman   |  | 
|Neil Spellman           |  | 
|Chief Financial Officer |  |