|   | 1. | I      have reviewed this 2009 annual report on Form 10-K of New Energy      Systems Group; |
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|   | 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; |
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|   | 3. | Based      on my knowledge, the financial statements, and other financial information      included in this report, fairly present in all material respects the      financial condition, results of operations and cash flows of the Company      as of, and for, the periods presented in this  report; |
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|   | 4. | I      am the Company's certifying officer and am responsible for establishing      and maintaining disclosure controls and procedures (as defined in Exchange      Act Rule 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 Company and have: |
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|   | 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 Company is made known to me,      particularly during the period in which this report is being      prepared; |
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|   | b) | 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) | 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) | Disclosed      in this report any change in the Company's internal control over financial      reporting that occurred during the registrant's most recent fiscal quarter      (the Company'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. |
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|   | 5. | I      have disclosed, based on my most recent evaluation of internal control      over financial reporting, to the Company's  auditors: |
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|   | 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 Company's ability to record,      process, summarize and report financial information;  and |
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|   | b) | Any      fraud, whether or not material, that involves management or other      employees who have a significant role in the Company's internal control      over financial reporting. |
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| Date:       April 15, 2010 | By:  |  /s/Junfeng      Chen   |
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|                            |      | Junfeng      Chen            |
|                            |      | Chief      Financial Officer |