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Exhibit 31.2 

Certification of Chief Financial Officer Pursuant to**Securities Exchange Act Rules 13a-14(a) and 15d-14(a)****as Adopted Pursuant to****Section 302 of the Sarbanes-Oxley Act of 2002**

I, Hailan Xu, certify that: 

1. 

I have reviewed this quarterlyreport on Form 10-Q of Sentaida Tire Company Limited; 

2. 

Based on my knowledge, thisreport does not contain any untrue statement of a material fact or omit to statea material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respectto the period covered by this report; 

3. 

Based on my knowledge, thefinancial statements, and other financial information included in this report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the Company as of, and for, the periods presentedin this report; 

4. 

The Company’s other certifyingofficer and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined in ExchangeAct Rules 13a-15(f) and 15d-15(f)), for the Company and have: 

a. 

Designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the Company, including its consolidated subsidiaries, ismade known to us by others within those entities, particularly during the periodin which this report is being prepared; 

b. 

Designed suchinternal control over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparationof consolidated financial statements for external purposes in accordance withgenerally accepted accounting principles; 

c. 

Evaluated theeffectiveness of the registrant’s disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisreport based on such evaluation; and 

d. 

Disclosed inthis report any change in the Company’s internal control over financialreporting that occurred during the Company’s most recent fiscal quarter that hasmaterially affected or is reasonably likely to materially affect the Company’sinternal control over financial reporting; and 

5. 

The Company’sother certifying officer and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the Company’sauditors and the audit committee of the Company’s Board of Directors (or personsperforming the equivalent functions): 

a. 

All significant deficiencies andmaterial weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect theCompany’s ability to record, process, summarize and report financialinformation; and 

b. 

Any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in the Company’s internal control over financial reporting. 

Date: August 13, 2008 

/s/ Hailan Xu                           Hailan Xu Chief Financial Officer 

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