**Exhibit 31.2**

 

#### **CERTIFICATION PURSUANT TO**

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

(18 U.S.C. SECTION 7241)

 

#### **I, Michael B. Young, certifythat:**

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#### **1.**                           I have reviewed this annualreport on Form 10-KSB of Whittier Energy Corporation;

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#### **2.**                           Based on my knowledge, this annualreport does not contain any untrue statement of a material fact or omit tostate a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this annual report;

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#### **3.**                           Based on my knowledge, thefinancial statements, and other financial information included in this annualreport, fairly present in all material respects the financial condition,results of operations and cash flows of the small business issuer as of, andfor, the periods presented in this annual report;

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#### **4.**                           The small business issuer’sother certifying officers and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) for the small business issuer and have:

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#### **(a) Designedsuch disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the small business issuer, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this annual report is being prepared;**

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#### **(b) Evaluatedthe effectiveness of the small business issuer’s disclosure controls andprocedures and presented in this report our conclusions about the effectivenessof the disclosure controls and procedures, as of the end of the period coveredby this report based on such evaluation; and**

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#### **(c) Disclosedin this report any change in the small business issuer’s internal control overfinancial reporting that occurred during the small business issuer’s mostrecent fiscal quarter (the small business issuer’s fourth fiscal quarter in thecase of an annual report) that has materially affected, or is reasonably likelyto materially affect, the small business issuer’s internal control overfinancial reporting;**

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#### **5.**                           The small business issuer’sother certifying officers and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the small businessissuer’s auditors and the audit committee of small business issuer’s board ofdirectors (or persons performing the equivalent function):

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#### **(a) Allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting, which are reasonably likely toadversely affect the small business issuer’s ability to record, process,summarize and report financial information; and**

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#### **(b) Any fraud,whether or not material, that involves management or other employees who have asignificant role in the small business issuer’s internal control over financialreporting.**

 

 
| Date:                   | March  27, 2006 |   |
|-------------------------|-----------------|--------|
|                    |            |
| /s/  Michael B. Young   |            |
| **MICHAEL B. YOUNG**    |
| Chief Financial Officer |

 

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