Exhibit
31.2





CERTIFICATION
OF PRINCIPAL FINANCIAL OFFICER


PURSUANT
TO RULE 13A-14 OR 15D-14 OF THE SECURITIES EXCHANGE


ACT
OF 1934





I, Heung
Hung Lee, certify that:





1.         
     I have reviewed the Annual Report on Form 10-K of
Creative Vistas, Inc. for the year ended December 31, 2009, as amended by this
Amendment No. 1 (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 registrant as of, and for, the periods presented in this
report;





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-14 and 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 have:





(a)        designed
such disclosure controls and procedures, or caused such disclosure controls and
procedures to be designed under one supervisor, 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 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 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





(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 (the
registrant’s fourth fiscal quarter in the case of an annual report) that has
materially affected, or is reasonably likely to materially affect, the
registrant’s internal control over financial reporting; and





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 registrant’s
board of directors (or persons performing the equivalent function):





(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





(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.





Dated:
May 7, 2010




/s/
      Heung Hung LeeHeung
      Hung LeeChief
      Financial Officer