| 1.     | I have reviewed this      Form 10-Q of ASIA CORK INC. for the nine months ended September 30, 2009;                                                                                                                                                                                                                                                                                               |
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| 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.     | The small business      issuer’s other certifying officer(s) 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 Rules      13a-15(f) and 15d-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 our supervision, to ensure that material      information relating to the small business issuer, 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 small business issuer’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 |
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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 (the small business issuer’s fourth fiscal quarter      in the case of an annual report) 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.     | The small business      issuer’s other certifying officer(s) and I have disclosed, based on our      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 like 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. |

| February 11,      2010                                                              |   |
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| /s/ Yi      Tong                                                                         |   |
| Yi      Tong   Chief Financial Officer, principal accounting      officer |   |