EXHIBIT
31.2





CERTIFICATION
OF THE CHIEF FINANCIAL OFFICER


PURSUANT
TO SECTION 302


OF
THE SARBANES-OXLEY ACT OF 2002




I, Joseph
Tik Tung WONG, certify that:




1. 
         I have reviewed this quarterly report on Form
10-Q/A for the quarter ended March 31, 2008 of China Premium Lifestyle
Enterprise, 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. 
         The registrant’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)) and
internal control over financial reporting (as defined in Exchange Act Rules
13a-15(f) and 15d-15(f)) 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. 
         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 financial statements
for external purposes in accordance with generally accepted accounting
principles;




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




d. 
         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.




5. 
         The registrant’s other certifying officer(s)
and I have disclosed, based on our most recent evaluation of internal control
over financial reporting, to the registrant’s auditors and the audit committee
of the registrant’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 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 whohave a significant role in the
registrant’s internal control over financial reporting.




May
      28, 2010
            By:/s/ Joseph Tik Tung
  WONGJoseph
      Tik Tung WONGChief
      Financial Officer, Treasurer and Secretary(Principal
      Financial and Accounting Officer)