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**Exhibit
      31.2**




**Certification
      pursuant to Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of
      1934, as amended**




I,
      Tracy
      A. Moore, certify that:




I
      have
      reviewed this quarterly report on Form 10-QSB for the period ending November
      30,
      2005 of Sunburst Acquisitions IV, Inc.




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;




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;




I,
      Tracy
      A. Moore, the company's certifying officer am 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 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
      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 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 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




The
      company's other certifying officer(s) and I have disclosed, based on our most
      recent evaluation of internal control over financial reporting, to the company's
      auditors and the audit committee of the company'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 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 control over financial
      reporting.






Date:
                January 13, 2006
            By:
                /S/ Tracy A. MooreTracy
              A. Moore, Chief Financial Officer and
              Director