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EXHIBIT 31.2
CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO RULES 13a-14(A) AND 15d-14(A)
OF THE SECURITIES EXCHANGE ACT OF 1934
  1.
    
    I have reviewed this Form 10-QSB/A
(Amendment No. 3) of Solar Enertech Corp. for the quarter ended
December 31, 2006.
 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 (the small
business issuers fourth 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




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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.
 Date: September 20, 2007
    By:
    /s/ Ming Wai Anthea ChungMing Wai Anthea Chung
Chief Financial Officer