CERTIFICATION OF THE CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
Published on February 20, 2007
Exhibit
31.2
CERTIFICATION
PURSUANT TO SECTION 302 (A) OF THE SARBANES-OXLEY ACT OF 2002
I,
Bradley E. Sparks, certify that:
| 1. |
I
have reviewed this quarterly report on form 10-QSB of Visualant,
Incorporated.
|
| 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 periods presented in this quarterly
report.
|
| 4. |
The
registrant's other certifying officer and I are 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 is made known to us by others,
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. |
The
registrant's other certifying officer and I have disclosed, based
on our
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.
|
| 6. |
The
registrant's other certifying officer and 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.
|
| |
|
|
| Date: February 20, 2007 | By: | /s/ Bradley E. Sparks |
|
Bradley E. Sparks |
||
| Title : Chief Financial Officer and Secretary Treasurer | ||