**Exhibit 31.2**

**CERTIFICATION      OF CHIEF FINANCIAL OFFICER**

|   | a) | Designed                such disclosure controls and procedures, or caused such disclosure                control                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                                                                                                    |

|   | d) | Disclosed                in this report any changes 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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|   | 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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|                                                        |   |   |   |
|-------------------------------------------------------------|--------|--------|--------|
| /s/ Louis              Koo                             |   |   |   |
| Louis              Koo                                      |   |   |        |
| *Vice                President and Chief Financial Officer* |   |   |   |