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**Exhibit 31.2**

CERTIFICATION PURSUANT TO RULE 13A-14 OF THE SECURITIES EXCHANGE ACT OF 1934 AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 

I, Kinwai Cheung, certify that: 

1. 

I have reviewedthis annual report on Form 10-K of the Company; 

2. 

Based on myknowledge, this report does not contain any untrue statement of a material factor omit to state a material fact necessary to make the statements made, in lightof the circumstances under which such statements were made, not misleading withrespect to the period covered by this report; 

3. 

Based on myknowledge, the financial statements, and other financial information included inthis report, fairly present in all material respects the financial condition,results of operations and cash flows of the Company as of, and for, the periodspresented in this report; 

4. 

The Company’sother certifying officer and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)and 15d-15(e)) and internal control over financial reporting (as defined inExchange Act Rules 13a-15(f) and 15d-15(f)), for the Company and have: 

a. 

Designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the Company, including its consolidated subsidiaries, ismade known to us by others within those entities, particularly during the periodin which this report is being prepared; 

b. 

Designed suchinternal control over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generallyaccepted accounting principles; 

c. 

Evaluated theeffectiveness of the registrant’s disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisreport based on such evaluation; and 

d. 

Disclosed in thisreport any change in the Company’s internal control over financial reportingthat occurred during the Company’s most recent fiscal quarter that hasmaterially affected or is reasonably likely to materially affect the Company’sinternal control over financial reporting; and 

5. 

The Company’sother certifying officer and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the Company’sauditors and the audit committee of the Company’s Board of Directors (or personsperforming the equivalent functions): 

a. 

All significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adversely affectthe Company’s ability to record, process, summarize and report financialinformation; and 

b. 

Any fraud, whetheror not material, that involves management or other employees who have asignificant role in the Company’s internal control over financial reporting. 

| Date: April 7, 2008 | /s/ Kinwai Cheung                                     |
|---------------------|-------------------------------------------------------|
|                | Kinwai Cheung                                         |
|                | Principal Financial    Officer and Accounting Officer |

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