Sandpaper cutting tool

A sandpaper cutting tool for cutting sandpaper to dimensions required for a ¼ sheet sander, comprising:

• a substantially rectangular multi-tiered platform having a front, a back, a substantially rectangular first measuring surface, a substantially rectangular second measuring, surface, and a substantially rectangular top surface, wherein said second measuring surface is positioned on top of said first measuring surface near said back of said platform, wherein said top surface is positioned on top of said second measuring surface such that said first, second, and top surfaces are vertically aligned along said back of said platform and define three different vertical tiers of said platform;
• said first measuring surface having a front cutting edge, a back stopping edge, a bottom surface, and a first blade having a serrated edge, wherein said first blade is positioned near said front cutting edge, wherein said serrated edge is vertically aligned adjacent said front cutting edge;
• said second measuring surface having a front cutting edge, a back stopping edge, and a second blade having a serrated edge, wherein said second blade is positioned near said front cutting edge, wherein said serrated edge is vertically aligned adjacent said front cutting edge;
• a first backstop defined between said back stopping edge of said first measuring surface and said front cutting edge of said second measuring surface;
• a second backstop defined between said back stopping edge of said second surface and said top surface;
• a means for preventing said platform from slipping, wherein said means couples to said bottom of said first measuring surface;
• wherein said first and second measuring surfaces have two pre-drilled screw holes vertically aligned therethrough;
• and
• wherein a first securing means couples to said first backstop and a second securing means coupled to said second backstop.