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**Exhibit 12.2.**

**Certifications**

 I, In Beom Park, certify, that: 

 1. I have reviewed this annual report on amended  Form 20-F of Meridian Co. Ltd. ; 

2. Based on my knowledge, this annual 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 annual report; 

3. Based on my knowledge, the financial statements, and other financial information  included in this annual 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 annual report; 

4. The registrant's other certifying officers 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 Reles 13a-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 company, 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; 

 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; 

 c. Evaluated the effectiveness    of the company'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 change in the registrant’s internal control over financial    reporting that occurred during the registrant’s most recent annual report    that has materially affected, or is reasonably likely to materially affect,    the registrant’s internal control over financial reporting; and;
5. The registrant's other certifying officers 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 registrant's board of directors  (or persons performing the equivalent function): 

 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 company'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.
By: /s/*In Beom Park*                     Name: In Beom Park  Title: Director   Date: November 8 ,  2005