**EXHIBIT
      31.2**





**CERTIFICATION
      OF PRINCIPAL ACCOUNTING OFFICER**


**ACCOMPANYING
      PERIODIC REPORT**


**PURSUANT
      TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**





I,
      Elsa
      Sung, Chief Financial Officer of Genesis Pharmaceuticals Enterprises, Inc.
      (the
“Company”), certify that:





I
      have
      reviewed this annual report on Form 10-KSB of the Company.





Based
      on
      my knowledge, this annual 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 annual
      report.





Based
      on
      my knowledge, the financial statements, and other financial information included
      in the 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 the report.





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-15(e) and 15d-15(e)) for the Company and have:





(a)  designed
      such disclosure controls and procedures, or caused such disclosure controls
      and
      procedures to be designed under my supervision, to ensure that material
      information relating to the Company, including its consolidated subsidiaries,
      is
      made known to me by others within those entities, particularly during the period
      in which the periodic report is being prepared;




(b)  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
      annual report based on such evaluation; and




(c)  disclosed
      in this annual report any change in the Company’s internal control over
      financial reporting that occurred during the Company’s most recent fiscal
      quarter 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 and I have disclosed, based on our most
      recent evaluation of internal control over financial reporting, to the Company’s
      auditors and to the audit committee of the board of directors (or persons
      fulfilling the equivalent function):




|(j) | all
              significant deficiencies 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
|--- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

(ii)
            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.




Dated:
      January 15, 2008




/s/
      Elsa
      Sung


Elsa
      Sung,


Chief
      Financial Officer