| 1. | I havereviewed this Annual Report on Form 10-K for the fiscal year endedMay 31, 2019, of Northwest Oil & Gas Trading Company,Inc.; |
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| 2. | Basedon my knowledge, this report does not contain any untrue statementof a material fact or omit to state a material fact necessary tomake the statements made, in light of the circumstances under whichsuch statements were made, not misleading with respect to theperiod covered by this report; |
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| 3. | Basedon my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all materialrespects the financial condition, results of operations and cashflows of the registrant as of, and for, the periods presented inthis report; |
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| 4. | Theregistrant’s other certifying officer and I are responsiblefor establishing and maintaining disclosure controls and procedures(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) andinternal control over financial reporting (as defined in ExchangeAct Rules 13a-15(f) and 15d-15(f)) for the registrant andhave: |
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|   | a)     | Designedsuch disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, toensure that material information relating to the registrant,including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period inwhich this report is being prepared; |
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|   | b)     | Designed such internal control over financial reporting, or causedsuch internal control over financial reporting to be designed underour supervision, to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financialstatements for external purposes in accordance with generallyaccepted accounting principles;       |

|   | c) | Evaluatedthe effectiveness of the registrant’s disclosure controls andprocedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of theend of the period covered by this report based on such evaluation;and |
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|   | d) | Disclosedin this report any change in the registrant’s internalcontrol over financial reporting that occurred during theregistrant’s most recent fiscal quarter (theregistrant’s fourth fiscal quarter in the case of an annualreport) that has materially affected, or is reasonably likely tomaterially affect, the registrant’s internal control overfinancial reporting; and |
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| 5. | Theregistrant’s other certifying officer and I have disclosed,based on our most recent evaluation of internal control overfinancial reporting, to the registrant’s auditors and theaudit committee of the registrant’s board of directors (orpersons performing the equivalent functions): |
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|   | a) | Allsignificant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which arereasonably likely to adversely affect the registrant’sability to record, process, summarize and report financialinformation; and |
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|   | b) | Anyfraud, whether or not material, that involves management or otheremployees who have a significant role in the registrant’sinternal control over financial reporting. |
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| /s/Thomas Hoeder             |
| ThomasHoeder                 |
| ChiefFinancial Officer       |
| (PrincipalFinancial Officer) |