EXHIBIT 31.2



CERTIFICATION OF PRINCIPAL FINANCIAL
OFFICER

PURSUANT TO
SECTION 302 OF THE

SARBANES-OXLEY
ACT OF 2002



I, Chi-Yuan Chang, certify that:



1.  I have reviewed
this Annual Report on Form 10-K of NowNews Digital Media Technology Co. Ltd. (the “Company”):



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 Company as of, and for, the periods presented in
this report;



4.  The Company’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) 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 caused such disclosure controls and procedures to be designed under our supervision,
 to ensure that material information relating to the Company, 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 controls over financial reporting, or caused such internal controls 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 Company’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 Company’s internal controls over financial reporting that occurred during the Company’s
most recent fiscal 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 controls over financial reporting,
to the Company’s auditors and Board of Directors:



a)  All significant
deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably
likely to  adversely affect the Company’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 Company’s internal
controls over financial reporting.



Date: April 17, 2018



| | /s/ Chi-Yuan Chang                           | 
| | -------------------------------------------- | 
| | Chi-Yuan Chang                               | 
| | Interim Chief Financial Officer              | 
| | (Principal Financial and Accounting Officer) |