Exhibit
      31.2





Certification
      of the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley
      Act
      of 2002





I,
      Yi
      Tong, certify that:





1.  I
      have
      reviewed this Form 10-Q of ASIA CORK INC. for the three months ended September
      30, 2008;





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;





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 Company as of, and for, the periods
      presented in this report;





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:





(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;





(b)
            designed
                such internal control over financial reporting, or caused such internal
                control over financial reporting to be signed 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 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





(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





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):





(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





(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.


November
      13, 2008





/s/
                Yi TongYi
                TongChief
                Financial Officer, principal accounting
                officer