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CERTIFICATION PURSUANT TO 17 CFR 240.13(a)-14(a)
(SECTION 302 CERTIFICATION)
   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 Western Iowa Energy, LLC, as of, and for, the periods presented
in this report;4.
    
    Western Iowa Energy, LLC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 Western Iowa Energy, LLC, 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 Western Iowa Energy, LLC, 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)
    
    Designed such internal control 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 for external purposes in accordance with generally
accepted accounting principles;c)
    
    Evaluated the effectiveness of Western Iowa Energy, LLC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; andd)
    
    Disclosed in this report any changes in Western Iowa Energy, LLCs internal
control over financial reporting that occurred during Western Iowa Energy, LLCs most
recent fiscal year that has materially affected, or is reasonably likely to materially
affect, Western Iowa Energy, LLCs internal control over financial reporting.
 5.
    
    Western Iowa Energy, LLCs other certifying officers and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to Western Iowa Energy, LLCs
auditors and the audit committee of Western Iowa Energy, LLC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 Western Iowa Energy, LLCs ability to record, process, summarize and report
financial information; andb)
    
    Any fraud, whether or not material, that involves management or other employees
who have a significant role in Western Iowa Energy, LLCs internal controls over
financial reporting.
 Date: 5/15/07
    /s/ Denny MauserDenny Mauser, (Principal Financial Officer)