**EXHIBIT
      31.2**





**CERTIFICATION**




I,
      Kam
      Ming Yip, certify that:




1.
 
      I have reviewed this quarterly report on Form 10-QSB of China Display
      Technologies, 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 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 are responsible
      for establishing and maintaining disclosure controls and procedures (as defined
      in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the small business 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
      small
      business 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;


(b)       Evaluated the effectiveness of the small
      business 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


(c)       Disclosed in this report any change in the
      small business issuer's internal control over financial reporting that occurred
      during the small business issuer's most recent fiscal quarter that has
      materially affected, or is reasonably likely to materially affect, the small
      business issuer's internal control over financial reporting;




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 the audit
                committee
                of the small business 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 small business issuer's
                ability
                to record, process, summarize and report financial information;
                and(b)
                  Any fraud, whether or not material, that involves management or
                other employees who have a significant role in the small business
                issuer's
                internal control over financial
                reporting.




Dated:
                January 23, 2008
            /s/ Kam
                Ming YipKam
                Ming YipChief
                Financial Officer