EXHIBIT
          31.2
 
 CERTIFICATIONS
 
 I,
          Angus
          Cheung Ming, certify that:
 
 1.
          I have
          reviewed this quarterly report on Form 10-QSB of China Shoe Holdings, Inc.
          (the
          "Registrant");
 
 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;
 
 3.
          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 Registrant as of,
          and
          for, the periods presented in this report;
 
 4.
          The
          Registrant'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
          (asdefined in Exchange Act Rules 13a-15(f) and 15(d)-15(f) for the Registrant
          and we 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 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; and
  
  (d)
          disclosed in this report any changes 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 materiallyaffected, or is reasonably likely to materially affect,
          the
          Registrant's internal control over financial reporting; and
 
 5.
          The
          Registrant's other certifying officer 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:
                    November 14, 2007
                By:
                /s/
                    Angus Cheung MingName:
                  Angus Cheung MingTitle:
                    Chief Financial Officer & Principal Accounting
                    Officer