EXHIBIT
      31.2 SECTION 302 CERTIFICATION
      OF CHIEF FINANCIAL OFFICER






I,
      Xiaojin Wang, certify
      that:






1.
      I have reviewed this quarterly report
      on Form 10-QSB of Wincroft, Inc.;






2.
      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;






3.
      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;






4.
      The registrant's other certifying
      officers 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 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;






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;






c.
      Evaluated the effectiveness of the
      registrant's disclosure controls and procedures and presented in this report
      our
      conclusions about the effectiveness of the controls and procedures, as of the
      end of the period covered by this report based on such evaluation;
      and






d.
      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 reasonable likely to materially affect, the registrant's internal control
      over financial reporting; and






6.
      The registrant's other certifying
      officers 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 registrant's board of directors (or persons performing the
      equivalent function):






a.
      All significant deficiencies and
      material weaknesses in the design or operation of internal control over
      financial reporting 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.




Date:
                February  8, 2008
              
              
              /s/
                Xiaojin Wang
              ------------------
              Xiaojin
                Wang
              Chief
                Financial Officer