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:
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| | 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:   May 12, 2005 |  | By:  /s/ Steven J. Kutcher
Name: Steven J. KutcherPerson performing function of Chief Financial Officer
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