Exhibit 31.2

|   | 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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| April      14, 2008 | By:    | /s/ Ming      Fen Liu                                      |   |
|                |   | Ming      Fen Liu                                                              |   |
|                |   | Chief      Financial Officer (Principal      Financial and Accounting Officer) |   |
|                |   |                                                                           |   |