Exhibit
      31.2





CERTIFICATION
      OF CHIEF FINANCIAL OFFICER


PURSUANT
      TO THE SECURITIES EXCHANGE ACT OF 1934,


RULES
      13a-14 AND 15d-14


AS
      ADOPTED PURSUANT TO


SECTION
      302 OF THE SARBANES-OXLEY ACT OF 2002





I,
      Shit
      Yin Wong, certify that:





1.           
      I have reviewed this Report;





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 Company’s other certifying officer 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) for the Company 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)           
      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





(c)           
      Disclosed in this Report any change in the Company’s internal control over
      financial reporting that occurred during the Company’s fiscal year that has
      materially affected, or is reasonably likely to materially affect, the Company’s
      internal control over financial reporting.





5.           
      The Company’s other certifying officer and I have disclosed, based on our most
      recent evaluation of internal control over financial reporting, to the Company’s
      auditors and the audit committee of the Company’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 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 Company’s internal control over financial
      reporting.





/s/
      Shit Yin
      Wong


Shit
      Yin
      Wong


Chief
      Financial Officer


January
      18, 2008