Exhibit 31.2

CERTIFICATION UNDER
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Steven J. Kutcher, the person
performing the function of Chief Financial Officer of CapSource Financial, Inc., certify
that:

|1. | I have reviewed this quarterly report on Form 10-QSB of CapSource Financial,
          Inc.;
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|2. | Based on my knowledge, this quarterly 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 quarterly
          report;
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|3. | Based on my knowledge, the financial statements, and other financial information
          included in this quarterly 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 quarterly report;
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|4. | The registrant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)) for the registrant and have:
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| | 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 me by others within those entities, particularly
               during the period in which this quarterly report is being prepared;
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| | b) | 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 quarterly report based on such evaluation; and
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| | c) | 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;
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|5. | We have disclosed, based on our most recent evaluation of internal control over
          financial reporting, to the registrants auditors and the audit committee
          of registrant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 controls over financial reporting which are reasonably likely to
               adversely affect the registrants ability to record, process, summarize and
               report financial data; 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 registrants control over financial
               reporting.
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|Date: November 16, 2005 | By: | /s/ Steven J. Kutcher                                                      
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|                        |     |                                                                            
|                        |     | Steven J. Kutcher
Person performing the function of Chief Financial Officer

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