| 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 annual report                is                being prepared; |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b)   | 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; |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c)   | disclosed                in this report any change in registrant's internal control over financial                reporting the occurred during the registrant's most recent fiscal                quarter                that has materially affected, or is reasonably likely to materially                affect, the registrant's internal control over financial reporting;                and |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| a)   | all                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 |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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:                  November 1, 2007 |                                          | /s/                  Xiaogang Zhu |
|                                    | Xiaogang                  Zhu                 |
|                                    | Principal                  Accounting Officer |

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