Exhibit 31.2
– Chief Financial Officer Section 302 Certification Pursuant to Section 13a-14
of the Securities Exchange Act.




I, Donald L. Sytsma, certify
that:




1.I have reviewed this annual report on
Form 10-KSB/A of Gulf Western Petroleum Corporation;




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;




3.Based on my knowledge, the 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 small business issuer of, and for, the periods presented in this
report;




4.The small business issuer'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 small business issuer 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 small business issuer, 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)[paragraph omitted pursuant to SEC Release Nos. 33-8238
and 34-47986];




(c)Evaluated the effectiveness of the small
business issuer'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 small business issuer's internal control over financial reporting
that occurred during the small business issuer's mostrecent fiscal quarter (the small
business issuer's fourth fiscal quarter in the case ofthisannual report) that has materially
affected, or is reasonably likely to materially affect, the small business
issuer's internal control over financial reporting; and




5.The small business issuer's other
certifying officer(s) and I have disclosed, based on our most recent evaluation
of internal control over financial reporting, to the small business issuer's
auditors and the audit committee of the small business issuer's board of directors (or
persons performing the equivalent functions);




(a)All significant deficiencies and
material weaknesses in the design or operation of internal control over
financial reporting which are reasonably likely to adverselyaffect the small business issuer'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 small
business issuer's internal
control over financial reporting.






Date: April 21, 2008




/s/ Donald L.
      SytsmaDonald L.
      SytsmaChief Financial
      Officer(principal financial and
      accounting officer)