EXHIBIT 31.2
                Rules 13a-15(e) and 15d-15(e) and Rules 13a-15(f)
                    Certification of Chief Financial Officer


I, Lo, Yi-Yun, certify that:

1.       I have  reviewed  this  report on Form  10-QSB of SUNRISE  REAL  ESTATE
         DEVELOPMENT GROUP, INC.;

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 statement  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 this  report,  fairly  present in all material
         respects the financial condition,  results of operations and cash flows
         of SMALL BUSINESS ISSUER as of, and for, the periods  presented in this
         report;

4.       SMALL BUSINESS ISSUER'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))  for SMALL
         BUSINESS ISSUER 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  SMALL   BUSINESS   ISSUER,   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)       not required

         c)       evaluated  the   effectiveness  of  SMALL  BUSINESS   ISSUER'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

         d)       disclosed in this report any change in SMALL BUSINESS ISSUER's
                  internal control over financial reporting that occurred during
                  SMALL  BUSINESS  ISSUER's  most  recent  fiscal  quarter  that
                  materially  affected,  or is  reasonably  likely to materially
                  affect,   SMALL  BUSINESS   ISSUER's   internal  control  over
                  financial reporting; and

5.       SMALL BUSINESS ISSUER's other certifying officers and I have disclosed,
         based on our most recent  evaluation of internal control over financial
         reporting,  to SMALL BUSINESS ISSUER's auditors and the audit committee
         of SMALL BUSINESS  ISSUER's  board of directors (or persons  performing
         the equivalent functions):

         a)       all significant  deficiencies  and material  weaknesses in the
                  design  or  operation  of  internal   control  over  financial
                  reporting  which are  reasonable  likely to  adversely  affect
                  SMALL BUSINESS ISSUER'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  SMALL
                  BUSINESS ISSUER's internal control over financial reporting.


                                     SUNRISE REAL ESTATE DEVELOPMENT GROUP, INC.


Date: May 14, 2004
                                      /s/ Lo, Yi-Yun
                                     -------------------------------------------
                                     Lo,Yi-Yun, Principal Financial
                                     Officer and Chief Accounting Officer