**EXHIBIT 31.2**

 

CERTIFICATION

 

I, Forrest Jordan, Senior Vice President and Chief Financial Officer ofIWT Tesoro Corporation, certify that:

 

1.             I have reviewed thisreport on Form 10-KSB/A of IWT Tesoro Corporation for the year ended December31, 2002;

 

2.             Based on myknowledge, this report does not contain any untrue statement of a material factor omit to 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;

 

3.             Based on myknowledge, the financial statements, and other financial information includedin this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this report;

 

4.             The registrant’sother certifying officer and I am responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e) and internal control over financial reporting (as defined inExchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and wehave:

 

a) Designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to be designedunder our supervision, to ensure that material information relating to theregistrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisreport is being prepared;

 

b) Paragraph omitted pursuant to SEC ReleaseNos.  33-8238 and 34-47986;

 

c) Evaluated the effectiveness of theregistrant’s disclosure controls and procedures presented in this report ourconclusions 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 theregistrant’s internal control over financial reporting that occurred during theregistrant’s most recent fiscal           that has materially affected, or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting; and

 

5.             The registrant’sother certifying officer and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the registrant’sauditors and the audit committee of registrant’s board of directors (or personsperforming the equivalent function):

 

a) All significant deficiencies in the designor operation of internal controls which could adversely affect the registrant’sability to record, process, summarize and report financial data and haveidentified for the registrant’s auditors any material weaknesses in internalcontrols; and

 

b) Any fraud, whether or not material, that involves management or otheremployees who have a significant role in the registrant’s internal controlsover financial reporting.

 

 
| Date: August 22, 2005 | By:                                               | /s/ Forrest  Jordan |   |
|----------------------------|---------------------------------------------------|---------------------|--------|
|                       | Forrest Jordan,                                   |
|                       | Senior Vice President and Chief Financial Officer |

 

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