**EXHIBIT      31.2**

**CERTIFICATION      OF CHIEF FINANCIAL OFFICER**

**PURSUANT      TO SECTION 302 OF THE**

**SARBANES-OXLEY      ACT OF 2002**

|   | 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 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; |
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|   | b) | evaluated                the effectiveness of the 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; |
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|   | c) | disclosed                in this report any change in the small business issuer’s internal control                over financial reporting that occurred during the small business                issuer’s                most recent fiscal quarter (the registrant’s fourth fiscal quarter in the                case of this annual report) that has materially affected, or is reasonably                likely to materially affect, the small business issuer’s internal control                over financial reporting; and |
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|   |                  a) | all                significant deficiencies and material weaknesses in the design or                operation of internal control over fianancial reporting which could                adversely affect the small business issuer’s ability to record, process,                summarize and report financial data; 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 small business issuer’s                internal controls; and                                                                                                          |

| Date: March                12, 2007 | By:                                                      | /s/ Yan                Liang Fan |
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|                                     | Yan                Liang FanChief                Financial Officer |
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