EXHIBIT 31.2

         CERTIFICATION OF THE PRINCIPAL ACCOUNTING OFFICER PURSUANT TO
                 SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Xiao Wen Guan, certify that:

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 (1)  I have reviewed this report on Form 10-Q for the quarter ended November 30, 2009 of Regal Life Concepts, Inc. (the "Company");
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 (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;
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 (3)  Based on my knowledge, the consolidated 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;
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 (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-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:
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 (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;
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 (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 accept accounting principles;
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 (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
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 (d)  Disclosed in the report any change  in  the  Company's  internal control over financial reporting that has occurred during the
      Company's most recent fiscal quarter (the Company's fourth  fiscal  quarter  in  the  case  of  the  annual  report)  that has
      materially  affected,  or  is reasonably likely to materially affect, the Company's internal control over financial reporting;
      and
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 (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 audit  committee  of  the  Company's  board  of  directors  (or persons
      performing the equivalent functions):
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 (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 registrant's ability to record, process, summarize and report financial
      information; and
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 (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.
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Dated: January 13, 2010  /s/ Xiao Wen Guan
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                         Xiao Wen Guan
                         Secretary, Treasurer, Principal Accounting Officer and Director
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