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 Capital Resource Funding, Inc.;
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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: April 23, 2007

| | /s/ Ming Fen Liu

Ming Fen Liu
Chief Financial Officer
(Principal Financial and Accounting Officer)
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