Exhibit 31.2

                                 CERTIFICATION

I, Xiao Wen Guan, C.F.O., Treasurer and Director of Regal Life Concepts, Inc.,
certify that:

   1.I  have reviewed this quarterly report on Form 10-Q of Regal Life Concepts,
      Inc.;

   2.Based on my knowledge, this report does not contain any untrue statement of
      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 quarterly
      report;

   3.Based  on  my  knowledge,  the financial statements,  and  other  financial
      information included in this  quarterly  report,  fairly  present  in  all
      material  respects the financial condition, results of operations and cash
      flows of the  registrant  as  of,  and  for, the periods presented in this
      report;

   4.The registrant's other certifying officer(s)  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 registrant and have:

      (a)designed  such  disclosure  controls  and  procedures,  or  caused such
         disclosure control and procedures to be designed under our supervision,
         to  ensure  that  material  information  relating  to  the  registrant,
         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 registrant'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;

      (d)disclosed  in  this  report  any  change  in  the registrant's internal
         control over financial reporting that occurred  during the registrant's
         most recent fiscal quarter (the registrant's fourth  fiscal  quarter in
         the  case  of  an  annual  report) that has materially affected, or  is
         reasonably  likely  to materially  affect,  the  registrant's  internal
         control over financial reporting; and

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


Date:  July 2, 2009

/s/ Xiao Wen Guan
----------------------------------

Xiao Wen Guan
Treasurer and Director
Principal Financial Officer