| 1.   | I      have reviewed this Form 10-Q/A of China Sun Group High-Tech      Co.; |
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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   quarterly 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;                                                                                    |

|   | 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      controls over financial reporting.                                                                                                   |

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| Date:      October 16, 2008 | By:    | /s/ Ming      Fen Liu                                                    |   |
|                        |   | Ming      Fen Liu                                                             |   |
|                        |   | Chief      Financial Officer(Principal      Financial and Accounting Officer) |   |
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