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Exhibit 31.2

CERTIFICATION PURSUANT
TO18 U.S.C. ss 1350, AS ADOPTED PURSUANT
TOSECTION 302 OF THE SARBANES-OXLEY ACT OF
2002

I, Enrique Abaroa Martinez, certify
that:

|1. | I have reviewed this quarterly report on
      Form 10-QSB of Star Resorts Development Inc.                                                                                                                                                                                                                                                                    
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|2. | Based on my knowledge, this quarterly
      report does not contain any untrue statement of a material fact or omit to
      date 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 quarterly
  report;        
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|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 small business issuer as of,
      and for, the periods presented in this quarterly report;                 
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|4. | The small business issuer's other
      certifying officers 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 small business issuer and
    have:                                                                                       
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|   | (a)                                                                                                                                                                                                                                                                                                                                                            
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|   | (b)                                                                                                                                                                                                                                                                                                                                                            
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|   | (c)                                                                                                                                                                                                                                                                                                                                                            
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|5. | The small business issuer's other
      certifying officers and I have disclosed, based on our most recent
      evaluation of internal control over financial reporting, to the small
      business issuer's auditors and the audit committee of the small business
      issuer's board of directors (or persons performing the equivalent
      functions):
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|   | (a)                                                                                                                                                                                                                                                                                                                                                            
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|   | (b)                                                                                                                                                                                                                                                                                                                                                            

February 14, 2008

/s/ Enrique Abaroa
MartinezEnrique Abaroa MartinezChief Financial Officer and Director(Principal Financial Officer)

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