**EXHIBIT 31.2**

**Certification of Principal Accounting Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002**

I, Zong Yun Zhou, certify that:

          1.           I have reviewed this Form 10-Q of SORL AUTO PARTS, INC.;

          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;

          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 issuer as of, and for, the periods presented in this report;

          4.          The 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)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the issuer and have:

|   |           (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 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)          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 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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|   |           (d)          Disclosed   in this report any change in the issuer’s internal control over financial   reporting that occurred during the issuer’s most recent fiscal quarter (the   issuer’s fourth fiscal quarter in the case of an annual report) that has   materially affected, or is reasonably likely to materially affect, the   issuer’s internal control over financial reporting; and |

          5.          The issuer’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the issuer’s auditors and the audit committee of the issuer’s board of directors (or persons performing the equivalent functions):

|   |           (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 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 issuer’s internal control over financial   reporting.                                                                                                  |

Date: November 6, 2006

| /s/ Zong Yun Zhou       |   |
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|                         |   |
| Zong Yun Zhou           |   |
| Chief Financial Officer |   |