**EXHIBIT      31.2**

**CERTIFICATION**

**By      Principal Financial Officer**

**Pursuant      to Rules 13a-14(a)/15d-14(a)**

**under      the Securities Exchange Act of 1934, as amended**

| 4.                The registrant’s other certifying officers 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 registrant and we                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 registrant, including its                consolidated subsidiaries, is made known to us by others within those                entities, particularly during the period in which this annual 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 registrant’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 registrant’s internal control over                financial reporting that occurred during the registrant’s most recent                fiscal quarter that has materially affected, or is reasonably likely                to                materially affect, the registrant’s internal control over financial                reporting. |
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| 5.                The registrant’s other certifying officers and I have disclosed, based on                our most recent evaluation of internal control over financial reporting,                to the registrant’s auditors and the audit committee of the registrant’s                board of directors (or persons performing the equivalent                function): |
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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 likely to adversely affect the registrant’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 registrant’s internal control                over financial reporting. |
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| Dated:                  April 10, 2008 |   | /s/                  Jin Xia                                                                                               |
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|                                   |   | Jin                  Xia                                                                                                   |
|                                   |   | Chief                  Financial Officer(principal                  financial officer of Puda Coal,                  Inc.) |

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