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 quarterly
      report on Form 10-QSB 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 most recent
      fiscal quarter (the small business issuer's fourth fiscal quarter in the case
      of
this
      annual 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 adversely affect 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:  January
      14,
      2008





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