Exhibit 31.2
                                 CERTIFICATION

I, Jeanne Mok, treasurer and principal accounting officer of K-9 Concepts, Inc.,
certify that:

1.      I have reviewed this annual report on Form 10-KSB of K-9 Concepts, Inc.;

2.      Based  on my knowledge, this annual report does not contain  any  untrue
        statement of 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 annual report;

3.      Based on my knowledge,  the  financial  statements,  and other financial
        information  included  in  this  annual  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 annual report;

4.      The registrant's other  certifying  officer  and  I  are responsible for
        establishing  and  maintaining  disclosure  controls and procedures  (as
        defined in Exchange Act Rules 13a-14 and 15d-14)  for the registrant and
        have:

        a)     designed such disclosure controls and procedures  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
               quarterly report is being prepared;

        b)     evaluated   the  effectiveness  of  the  registrant's  disclosure
               controls and  procedures as of a date within 90 days prior to the
               filing date of this annual report (the "Evaluation Date"); and

        c)     presented in this  quarterly  report  our  conclusions  about the
               effectiveness of the disclosure controls and procedures based  on
               our evaluation as of the Evaluation Date;

5.      The registrant's other certifying officer and I have disclosed, based on
        our  most  recent evaluation, to the registrant's auditors and the audit
        committee of  the registrant's board of directors (or persons performing
        the equivalent function):

        a)     all significant  deficiencies  in  the  design  or  operation  of
               internal  controls  which could 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

        b)     any  fraud, whether or not material, that involves management  or
               other  employees  who have a significant role in the registrant's
               internal controls; and

6.      The registrant's other certifying  officer  and I have indicated in this
        annual report whether or not there were significant  changes in internal
        controls  or in other factors that could significantly  affect  internal
        controls subsequent to the date of our most recent evaluation, including
        any corrective  actions  with  regard  to  significant  deficiencies and
        material weaknesses.

Date: November  16, 2007       /s/ Jeanne Mok