CERTIFICATION BY CHIEF FINANCIAL OFFICER PURSUANT TO RULE 13A-14(A).
Published on January 24, 2008
Exhibit
31.2
CHIEF
FINANCIAL OFFICER
CERTIFICATION
PURSUANT TO RULE 13a-14
I,
Bradley E. Sparks, Chief Financial Officer of Visualant, Incorporated, certify
that:
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1.
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I
have reviewed this Annual Report on Form 10-KSB for the year ended
September 30, 2007 of Visualant, Incorporated, the
registrant;
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2.
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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
annual report;
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3.
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Based
on my knowledge, the financial statements, and other than financial
information included in this annual 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 annual
report;
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4.
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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 we
have:
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a.
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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 registrant, including any
of its
consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this annual report
is
being prepared;
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b.
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Evaluated
the effectiveness of the registrant’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
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c.
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Disclosed
in this report any change in the registrant’s internal control over
financial reporting that occurred during the registrant’s fourth fiscal
quarter that has materially affected, or is reasonably likely to
materially affect, the registrant’s internal control over financing
reporting; and
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5.
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The
registrant’s other certifying officer and I have disclosed, based on our
most recent evaluation of internal control over financial reporting,
to
the registrant’s auditors and the audit committee (if any) of registrant’s
board of directors (or persons performing the equivalent
functions):
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a.
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all
significant deficiencies and material weaknesses in the design or
operation of internal controls over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record,
process, summarize and report financial information;
and
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b.
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any
fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant’s internal
controls over financial reporting.
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Dated:
January
24, 2008
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By:
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/s/ Bradley E. Sparks | |
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Bradley
E. Sparks
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Chief
Financial Officer and Secretary-Treasurer
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