Exhibit 31.2

**Section 302 Certification**

        CERTIFICATION FOR QUARTERLY REPORT ON FORM 10-QSB

I,        Ming Fen Liu, certify that:

|   | 1. |   | I have reviewed this Form 10-QSB of China Sun Group High-Tech Co.; |
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|   | 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; |
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|   | 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 small business issuer as of, and for, the periods presented in this                    report; |
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|   | 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 13a-15(e)                    and 15d-15(e) for the small business issuer and 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 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; |
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|   | (b)    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 |
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|   | (c)    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 |
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|   | 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): |
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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 small                    business issuer’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 small business issuer’s internal control over financial                    reporting.                                                                                                                   |

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| Date: October 15, 2007 | /s/ Ming Fen Liu                                                                                                                                Ming Fen Liu                    Chief Financial Officer                    (Principal Financial and Accounting Officer) |