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|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                    | 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 registrant, including its      consolidated subsidiaries, is made known to me by others within those      entities, particularly during the period in which this report is being      prepared; |
|                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                                                                                                                                                                           |
|                                                                                                                                                                                                                                                                                    | b)      evaluated the effectiveness of the registrant’s disclosure controls and      procedures and presented in this report my 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                                                                                           |
|                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                                                                                                                                                                           |
|                                                                                                                                                                                                                                                                                    | c)      disclosed in this report any change in the registrant’s internal control      over financial reporting that occurred during the registrant’s fourth      fiscal quarter that has materially affected, or is reasonably likely to      materially affect, the registrant’s internal control over financial      reporting; and                                                        |
|                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                                                                                                                                                                           |
|                                                                                                                                                                                                                                                                                    | 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 that has materially affected, or is reasonably likely to      materially affect, the registrant’s internal control over financial      reporting                                                        |
|                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                                                                                                                                                                           |
| 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: |
|                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                                                                                                                                                                           |
|                                                                                                                                                                                                                                                                                    | 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.                                                                                                                                                                                                             |

|                          |                         |
|-------------------------------|------------------------------|
| Dated:      December 24, 2008 | /s/      Shiao Ming Sheng    |
|                          | Shiao      Ming Sheng        |
|                          | Chief      Financial Officer |