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:July 17, 2008
 
 /s/ Donald L.
      SytsmaDonald L.
      SytsmaChief Financial
      Officer(principal financial and
      accounting officer)