EXHIBIT 31.2

                                 CERTIFICATION
                            PURSUANT TO SECTION 302


I, Heather M.T. Ho, Treasurer,  Secretary  and Director of Burrow Mining, Inc.,
certify that:

1.   I have reviewed this quarterly report on  Form  10-QSB  of  Burrow Mining,
     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 registrant as of, and for, the periods presented in this report;

4.   I am responsible for establishing and  maintaining disclosure controls and
     procedures (as defined in Exchange Act Rules  13a-15(e) and 15d-15(e)) for
     the registrant 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
           registrant, 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 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

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

5.   I have disclosed, based on my most recent  evaluation  of internal control
     over  financial  reporting,  to  the registrant's auditors and  the  audit
     committee  of  registrant's  board of  directors  (or  persons  performing
     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  registrant'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  registrant's
           internal control over financial reporting.




                                     /s/ Heather M.T. Ho
                                    ----------------------
                                         Heather M.T. Ho
                                         Treasurer, Secretary and Director
                                         Principal Financial Officer

                                   Date: March 19, 2008