**Exhibit      31.2**

**Certification      of Chief Financial Officer Pursuant to**

**Section      302 of the Sarbanes-Oxley Act**

| 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                small                business issuer as of, and for, the periods presented in this                report; |
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| 4. | As                the small business issuer’s certifying officer, I am 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 15df-15(f)) for the small business issuer and                have: |
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|  | (a) | Designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under my supervision, to ensure                that material information relating to the small business issuer,                including                its consolidated subsidiaries, is made known to me by others within                those                entities, particularly as of September 30, 2006, which is 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 my 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 small business issuer’s disclosure controls and                procedures and presented in this report my conclusions about the                effectiveness of the disclosure controls and procedures, as of September                30, 2006 which is period covered by this report based on such evaluation;                and |
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|  | (d) | 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 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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| 5. | As                the small business issuer’s certifying officer, I have disclosed, based on                my most recent evaluation of internal control over financial reporting,                to                the small business issuer’s auditors and the audit committee of the small                business issuer’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 small business issuer’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 small business issuer’s                internal control over financial                reporting. |
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| DATED:  November              20, 2006 |                                   | /s/ Yan              Liang              Fan |
|                                             | Yan              Liang Fan             |
|                                             | Chief                Financial Officer |

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