**Exhibit      31.2**

**Certification        Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002**

| 1. | I                  have reviewed this quarterly report on Form 10-Q of Cost-U-Less,                  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 officers 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 we have: |
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|   | a) | designed                  such disclosure controls and procedures to ensure that material                  information relating to the registrant, including its consolidated                  subsidiaries, is made known to us 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 report; 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                  quarterly 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. | The                  registrant’s other certifying officer and I 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 control over financial reporting which are                  reasonably likely to adversely affect the registrant’s ability to record,                  process, summarize and report financial information;                  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 internal control                  over financial reporting. |
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