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**EXHIBIT 12.2**

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**CERTIFICATION OF THE CHIEF FINANCIALOFFICER PURSUANT TO SECTION 302 OF THE**

**SARBANES-OXLEY ACT OF 2002**

 

I, Ziwei Xu, certify that:

 

1. I have reviewed this annual report on Form 20-F of LeapingGroup Co., Ltd. (the “Company”);

 

2. Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstancesunder 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 otherfinancial information included in this report, fairly present in all material respects the financial condition, results of operationsand cash flows of the Company as of, and for, the periods presented in this report;

 

4. The Company’s other certifying officer and I are responsiblefor 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 Company and have:

 

(a) Designed such disclosure controls and procedures, or causedsuch disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to theCompany, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during theperiod 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 assuranceregarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles;

 

(c) Evaluated the effectiveness of the Company’s disclosurecontrols 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 Company’sinternal control over financial reporting that occurred during the period covered by the annual report that has materially affected,or is reasonably likely to materially affect, the Company’s internal control over financial reporting; and

 

5. The Company’s other certifying officer and I have disclosed,based on our most recent evaluation of internal control over financial reporting, to the Company’s auditors and the auditcommittee of the Company’s board of directors (or persons performing the equivalent function):

 

(a) All significant deficiencies and material weaknesses inthe design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Company’sability to record, process, summarize and report financial information; and

 

(b) Any fraud, whether or not material, that involves managementor other employees who have a significant role in the Company’s internal control over financial reporting.

 

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