EXHIBIT 31.2

CERTIFICATION PURSUANT TO SECURITIES EXCHANGE ACT RULES13A-14 AND 15D-14 AS ADOPTED PURSUANT TO SECTION 302 OFTHE SARBANES-OXLEY ACT OF 2002

 

I, Fong Lee, the Chief Financial Officer of Tundra Resources, Inc., certify that:

1.         I have reviewed this annual report on Form 10-KSB of 31.2 Certification ofthe Chief Financial Officer pursuant to Rules 13A-14 and 15D014 as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of2002

2.         Based on my knowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under whichsuch statements were made, not misleading with respect to the period covered by this report;

3.         Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all material respects the financial condition, results of operations andcash flows of the small business issuer as of, and for, the periods presented in this report;

4.         The small business issuer's other certifying officer(s) and I am responsiblefor establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) forthe small business issuer and have:

a.         Designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, to ensure that material information relating to the small businessissuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during theperiod in which this annual report is being prepared;

b.         Evaluated the effectiveness of the small business issuer's disclosurecontrols and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based on such evaluation; and

c.         Disclosed in this report any change in the small business issuer's internalcontrol over financial reporting that occurred during the small business issuer's most recent fiscal quarter (the registrant'sfourth 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

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 theaudit committee of small business issuer's board of directors (or persons performing the equivalent function):

a.         All significant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which are reasonably likely to adversely affect the small business issuer'sability to record, process, summarize and report financial information; and

b.         Any fraud, whether or not material, that involves management or otheremployees who have a significant role in the small business issuer's internal control over financial reporting.

Dated:  April 8, 2005                By:/s/Fong Lee                                                           Fong Lee, Chief Financial Officer