CERTIFICATIONS



I, Mandy Chung, certify that;



|1. |  | I have reviewed this
    annual report on Form 10-K/A for the year ended December 31, 2010 of SunValley Solar, Inc.
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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 registrant
    as of, and for, the periods presented in this report;
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|4. |  | The registrant’s 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:
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|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;
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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 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
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|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 performing the equivalent functions):
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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 registrant’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 registrant’s internal control over financial reporting.
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|Date: May 12,
2011             
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|/s/ Mandy Chung                
|By: Mandy Chung                
|Title: Chief  Financial
Officer