**Exhibit      31.2**

**CERTIFICATION      OF CHIEF FINANCIAL OFFICER PURSUANT TO**

**SECTION      302 OF THE SARBANES-OXLEY ACT**

| 1. | I                have reviewed this annual report on Form 10-KSB of Winsonic Digital                Media                Group, Ltd.; |
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| 2. | Based                on my knowledge, this annual 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                annual report; |
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| 3. | Based                on my knowledge, the financial statements, and other financial information                included in this annual report, fairly present in all material respects                the financial condition, results of operations and cash flows of                the                Company as of, and for, the period presented in this annual                report; |
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| 4. | The                Company’s other certifying officer and I are responsible for establishing                and maintaining disclosure controls and procedures (as defined in                Exchange                Act Rules 13a-14 and 15d-14) for the Company 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 Company, including its                consolidated subsidiaries, is made known to us by others within those                entities, particularly during the period in which this annual report                is                being prepared; |
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|  | (b) | Evaluated                the effectiveness of the Company’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 Company’s internal control over financial                reporting that occurred during its forth fiscal quarter that has                materially affected, or is reasonably likely to materially affect                the                Company’s internal control over financial reporting. |
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| 5. | The                Company’s other certifying officer and I have disclosed, based on our most                recent evaluation of internal control over financial reporting, to                the                Company’s auditors and the audit committee of the Company’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 controls which are reasonably likely to adversely                affect the Company’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 Company’s internal controls                over financial reporting. |
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