**Exhibit 31.2**

 

**CERTIFICATIONOF PRINCIPAL FINANCIAL OFFICER**

 

I, Gerald N. Kieft, certify that:

 

	1.	I have reviewed this annualreport on Form 10-K of GelStat 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 statementsmade, in light of the circumstances under which such statements were made, not misleading with respect to the period covered bythis report;

 

	3.	Based on my knowledge,the financial statements, and other financial information included in this report, fairly present in all material respects thefinancial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

	4.	The registrant’sother certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as definedin Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d-15(f)) for the registrant and have:

 

	a)	Designed such disclosurecontrols and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure thatmaterial information relating to the registrant, including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this report is being prepared;

 

	b)	Designed such internalcontrol over financial reporting, or caused such internal control over financial reporting to be designed under our supervision,to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements forexternal purposes in accordance with generally accepted accounting principles;

 

	c)	Evaluated the effectivenessof the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectivenessof 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 reportany change in the registrant’s internal control over financial reporting that occurred during the registrant’s mostrecent 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; and

 

	5.	The registrant’sother certifying officer(s) 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 the registrant’s board of directors (or persons performingthe equivalent functions):

 

	a)	All significant deficienciesand material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely toadversely affect the registrant’s ability to record, process, summarize and report financial information; and

 

	b)	Any fraud, whether or notmaterial, that involves management or other employees who have a significant role in the registrant’s internal control overfinancial reporting.

 

Date: October    5, 2012 
 
/s/ Gerald N. Kieft
Gerald N. Kieft

Chief Financial Officer

(Principal Financial Officer)