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Exhibit 31.2


              Certification of Chief Financial Officer Pursuant to
                      Section 302 of the Sarbanes-Oxley Act

I, Karen Law, certify that:
1. I have reviewed this quarterly report on Form 10-QSB of Arbutus Resources,
Inc..;
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 quarterly
report; 3. Based on my knowledge, the financial statements,  and other financial
information  included in this quarterly  report,  fairly present in all material
respects the financial  condition,  results of operations  and cash flows of the
registrant as of, and for, the period presented in this quarterly  report;  4. I
am  responsible  for  establishing  and  maintaining   disclosure  controls  and
procedures  (as  defined  in  Exchange  Act Rules  13a-14  and  15d-14)  for the
registrant and have:
         a.  designed  such  disclosure  controls and  procedures to ensure that
         material  information   relating  to  the  registrant,   including  its
         consolidated  subsidiaries,  is made known to us by others within those
         entities, particularly during the period in which this quarterly report
         is being prepared;  b. evaluated the  effectiveness of the registrant's
         disclosure controls and procedures as of a date within 90 days prior to
         the filing date of this quarterly report (the "Evaluation  Date");  and
         c.  presented  in this  quarterly  report  our  conclusions  about  the
         effectiveness  of the disclosure  controls and procedures  based on our
         evaluation as of the Evaluation Date;
5. I have disclosed,  based on my most recent  evaluation,  to the  registrant's
auditors and the audit committee of registrant's  board of directors (or persons
performing the equivalent functions):
         a. all significant  deficiencies in the design or operation of internal
         controls  which  could  adversely  affect the  registrant's  ability to
         record,   process,   summarize  and  report  financial  data  and  have
         identified  for the  registrant's  auditors any material  weaknesses in
         internal  controls;  and b. any fraud,  whether or not  material,  that
         involves  management or other employees who have a significant  role in
         the registrant's internal controls; and
6. I have  indicated  in  this  quarterly  report  whether  or  not  there  were
significant  changes  in  internal  controls  or in  other  factors  that  could
significantly affect internal controls subsequent to the date of our most recent
evaluation,   including  any  corrective  actions  with  regard  to  significant
deficiencies and material weaknesses.
IN WITNESS  WHEREOF,  the undersigned has executed this  certification as of the
7th day of June, 2007.

/s/  Karen Law
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Chief Financial Officer