Exhibit 31.2

                  CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
                       PURSUANT TO RULES 13a-14 AND 15d-14
                     OF THE SECURITIES EXCHANGE ACT OF 1934

I,  Yun-Yi  Tseng,   Chief  Financial   Officer  Of  City  Network,   Inc.  (the
"Registrant"), certify that:

1.   I have  reviewed this annual report on Form 10-KSB for the ten month period
     ended December 31, 2004, of the Registrant.

2.   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
     report.

3.   Based on my  knowledge,  the  financial  statements,  and  other  financial
     information included in the 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 the report.

4.   The other  certifying  officer and I are responsible for  establishing  and
     maintaining  disclosure controls and procedures (as defined in Exchange Act
     Rules  13a-15(e)  and  15d-15(e))  and  internal   control  over  financial
     reporting (as defined in Exchange Act Rules  13a-15(f) and  15d-15(f))  for
     the Registrant and have:

     a.   Designed  such  disclosure  controls  and  procedures,  or caused such
          disclosure   controls  and   procedures   to  be  designed   under  my
          supervision,  to ensure  that  material  information  relating  to the
          Registrant,  including its consolidated subsidiaries, is made known to
          me by others within those entities,  particularly during the period in
          which this report is being prepared;
     b.   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
     c.   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

5.   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 of the Registrant's board
     of directors (or persons fulfilling the equivalent function):

     a.   All significant  deficiencies and material weaknesses in the design or
          operation  of internal  control  over  financial  reporting  which are
          reasonably  likely to  adversely  affect the  Registrant's  ability to
          record, process, summarize and report financial information; and
     b.   Any fraud, whether or not material,  that involves management or other
          employees who have a  significant  role in the  Registrant's  internal
          control over financial reporting.

                                               /s/ Yun-Yi Tseng
                                               ----------------------------
                                                Yun-Yi Tseng
Dated: April 14, 2005                           Chief Financial Officer