EX 31.2

  CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER UNDER
                 SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, LI PIN, CERTIFY THAT:

   1. I  have  reviewed  this annual report on Form 10-K    of  North  American
      Gaming and Entertainment Corporation;

   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  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 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 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  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 likely to adversely  affect  the  small  business issuers
           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.

Name & Title					Date

/s/  Li Pin
-----------
Chief Financial Officer (Principal
Financial Officer)				April  15, 2009