Exhibit 31.2
SECTION 302 CERTIFICATION
I,Steve Irlbeck,certifythat:
| 1. | Ihavereviewedthisannual report onForm10-K/AofWesternCapitalResources, Inc.; |
| 2. | Basedonmyknowledge, thisreportdoes notcontainanyuntruestatementof amaterialfactoromittostate amaterial factnecessarytomakethestatementsmade,inlightofthecircumstances under whichsuch statements weremade, notmisleadingwithrespecttotheperiodcoveredby thisreport; |
| 3. | Basedonmyknowledge, thefinancialstatements, andother financialinformationincluded inthis report,fairlypresentinallmaterialrespectsthefinancialcondition,resultsof operationsandcash flowsof the registrant asof, and for, theperiods presentedinthisreport; |
| 4. | Theregistrant’s other certifying officer(s)andIareresponsibleforestablishingandmaintainingdisclosurecontrolsand procedures(asdefined inExchangeActRules13a-15(e)and 15d-15(e))and internalcontrol overfinancialreporting(as defined inExchangeActRules13a-15(f)and15d-15(f))fortheregistrantandhave: |
| (a) | Designedsuchdisclosurecontrolsandprocedures, orcausedsuchdisclosurecontrolsand procedures tobedesigned underoursupervision, toensurethatmaterialinformation relatingtotheregistrant, includingitsconsolidatedsubsidiaries,ismadeknowntousbyotherswithinthoseentities, particularlyduringtheperiod in whichthisreportisbeingprepared; |
| (b) | Designedsuchinternalcontroloverfinancialreporting, orcausedsuchinternalcontroloverfinancialreportingtobe designedunderoursupervision,toprovidereasonableassuranceregardingthereliabilityof financialreportingand thepreparationoffinancialstatementsforexternalpurposes in accordance withgenerally accepted accounting principles; |
| (c) | Evaluatedtheeffectivenessoftheregistrant’sdisclosurecontrolsandproceduresandpresented inthisreportour conclusionsabouttheeffectiveness ofthedisclosurecontrols andprocedures, as oftheendof theperiodcoveredbythis reportbasedonsuchevaluation;and |
| (d) | disclosedin this reportanychange intheregistrant’sinternal controloverfinancialreportingthat occurredduring the registrant’smost recentfiscalquarter(theregistrant’sfourth fiscalquarterinthe case ofanannual report)that has materiallyaffected, orisreasonablylikelytomaterially affect,theregistrant’sinternalcontroloverfinancialreporting;and |
| 5. | Theregistrant’s other certifying officer(s)andIhavedisclosed,basedonourmostrecentevaluationofinternalcontrol overfinancialreporting,totheregistrant’sauditorsandthe audit committeeof the registrant’s boardofdirectors(orpersonsperformingtheequivalent functions): |
| (a) | Allsignificant deficiencies andmaterial weaknessesinthedesignor operationof internalcontrolover financialreporting whicharereasonablylikelytoadverselyaffecttheregistrant’sabilitytorecord,process,summarizeand reportfinancial information;and |
| (b) | Anyfraud, whetheror notmaterial,thatinvolvesmanagement orother employees who have asignificant rolein the registrant’sinternalcontroloverfinancialreporting. |
| Date: August 17, 2015 | /s/ Steve Irlbeck | |
| Steve Irlbeck Chief Financial Officer |
