CERTIFICATION OF THE CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
Published on August 19, 2008
Exhibit 31.2
CERTIFICATION PURSUANT TO
SECTION 302 (A) OF THE SARBANES-OXLEY ACT OF 2002
I,
Bradley E. Sparks, certify that:
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1.
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I
have reviewed this quarterly report on form 10-QSB of Visualant,
Incorporated.
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2.
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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.
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3.
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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.
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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 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 its
consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being
prepared;
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b)
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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;
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c)
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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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d)
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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 most recent
fiscal quarter (the registrant’s fourth fiscal quarter in the case of an
annual report) that has materially affected, or is reasonably likely to
materially affect, the registrant’s internal control over financial
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, to the registrant's
auditors and the audit
committee of registrant's board of directors (or
persons performing the
equivalent functions):
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a)
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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
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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.
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6.
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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.
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Date:
August 19, 2008
/s/
Bradley E. Sparks
Bradley
E. Sparks
Chief Financial Officer
and Secretary Treasurer