|  | 1. | I                have reviewed this Quarterly Report on Form 10-QSB of China Housing                &                Land Development, 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 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 changes 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 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 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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|                             |                                                            |                                     |
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| Dated:              May 14, 2007 | By:                                                   | /s/              WAN              YULONG |
|                             | Wan                YulongChief                Financial Officer |

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