**Exhibit      32**

**Certification      of the President and**

**the      Chief Financial Officer**

**Pursuant      to 18 U.S.C. Section 1350,**

**as      Adopted Pursuant to Section 906 of the**

**Sarbanes-Oxley      Act of 2002**

| a)   | The                Quarterly Report on Form 10-Q of the Company for the quarterly period                ended March 31, 2007 fully complies with the requirements of Section                13(a)                or 15(d) of the Securities Exchange Act of 1934;                and |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b)   | The                information contained in the Quarterly Report fairly presents, in                all                material respects, the financial condition and results of operations                of                the Company. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                              |                    |           |
|---------------------------------------------------|-------------------------|----------------|
| Date: May              14,              2007 | By:           | /s/ Wo Hing Li |
|                                              | Wo              Hing Li |
|                                              | President               |

| a)   | The                Quarterly Report on Form 10-Q of the Company for the quarterly period                ended March 31, 2007 fully complies with the requirements of Section                13(a)                or 15(d) of the Securities Exchange Act of 1934;                and |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b)   | The                information contained in the Quarterly Report fairly presents, in                all                material respects, the financial condition and results of operations                of                the Company. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                  |                                     |                                |
|-------------------------------------------------------|------------------------------------------|-------------------------------------|
| Date: May                14,                2007 | By:                            | /s/                Leada Tak Tai Li |
|                                                  | Leada                Tak Tai Li          |
|                                                  | Chief                  Financial Officer |

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