**Exhibit
      31.2**




**CERTIFICATION
      PURSUANT TO**


**SECTION
      302 OF THE SARBANES-OXLEY ACT OF 2002**








I,
      Ke
      Huang, Principal Accounting Officer of WT Holdings Corporation (the
“registrant”), certify that:





1.    
      I have reviewed this quarterly report on Form 10-QSB of WT Holdings
      Corporation;





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-14 and 15d-14) for the registrant and we
      have:




a)
      designed such disclosure controls and procedures 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 quarterly report is being prepared;




b)
      evaluated the effectiveness of the registrant’s disclosure controls and
      procedures as of a date within 90 days prior to the filing date of this
      quarterly report (the “Evaluation Date”); and




c)
      presented in this quarterly report our conclusions about the effectiveness
      of
      the disclosure controls and procedures based on our evaluation as of the
      Evaluation Date;





5.   
      The registrant’s other certifying officers and I have disclosed, based on our
      most recent evaluation, 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 in the design or operation of internal controls which
      could adversely affect the registrant’s ability to record, process, summarize
      and report financial data and have identified for the registrant’s auditors any
      material weaknesses in internal controls; and




b)
      any
      fraud, whether or not material, that involves management or other employees
      who
      have a significant role in the registrant’s internal controls; and 6.  
         The registrant’s other certifying officers and I have indicated in this
        quarterly report whether or not there were significant changes in internal
        controls or in other factors that could significantly affect internal controls
        subsequent to the date of our most recent evaluation, including any corrective
        actions with regard to significant deficiencies and material weaknesses. Date: May
                      15,
                      2006/s/ Ke
                      HuangKe
                        Huang
                      Principal
                        Accounting Officer