**Exhibit      31.2**

**CERTIFICATION      OF CHIEF FINANCIAL OFFICER**

**PURSUANT      TO RULE 13A-14(A)/15D-14(A) OF THE SECURITIES EXCHANGE ACT**

|   | 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 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 consolidated financial statements                for                external purposes in accordance with generally accepted accounting                principles; |
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|   | c. | Evaluated                the effectiveness of the registrant’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 Company’s internal control over financial                reporting that occurred during the Company’s most recent fiscal quarter                that has materially affected or is reasonably likely to materially                affect                the Company’s internal control over financial reporting;                and |
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|   | a. | all                  significant deficiencies and material weaknesses in the design                  or                  operation of internal controls over financial reporting which are                  reasonably likely to adversely affect the registrant’s ability to record,                  process, summarize and report financial data and have identified                  for the                  registrant’s auditors any material weaknesses in internal controls;                  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 registrant’s internal                    controls over financial                    reporting. |
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| **SIGNATURE**                       |   | **TITLE**                                                   |   | **DATE**                     |
|-------------------------------------|--------|-------------------------------------------------------------|--------|------------------------------|
|                                |   |                                                        |   |                         |
| /s/                Leada Tak Tai Li |   | Chief                Financial Officer                      |   | September 15, 2008 |
| Leada                Tak Tai Li     |   | (Principal                Financial and Accounting Officer) |   |                         |

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