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Exhibit 12.2.

Certifications

I, In Beom Park, certify, that:

1. I have reviewed this annual report on 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:

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: July 13, 2007

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