Exhibit
        31.2. - Chief Financial Officer 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 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 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 as of,
        and
        for, the periods presented in this report;
 
 (4) The
        small
        business issuer's other certifying officer 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 is made known
        to us
        by others within those entities, particularly during the period in which
        this
        report is being prepared;
 
 (b)
         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
 
 (c)
        disclosed in this report any changes in the small business issuer's internal
        control over financial reporting that occurred during the small business
        issuer's most recent fiscal quarter that has materially affected, or is
        reasonably likely to materially affect, the small business issuer's internal
        control over financial reporting.
 
 (5) The
        small
        business issuer's other certifying officers and I have disclosed, based on
        our
        most recent evaluation of the 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:
        April 24, 2007
 
 /
        s /
        Donald L. Sytsma
  Donald
        L.
        Sytsma
 Chief
        Financial Officer, Treasurer and Secretary
 (principal
        financial and accounting officer)