**CERTIFICATION**

| a)       | designed                such disclosure controls and procedures, or caused such internal                control                over financing reporting to be designed under my 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; |
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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 accepted accounting                principles;                                            |
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| 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;                                                                                                                                                                  |
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| 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 small business issuer’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        |

| a)                       | any                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 registrant's internal                control                over financial reporting.                                                                                                         |

| Date:                December 21, 2007 | /s/                Shaojun Sun                                                     |
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|                                   |  Shaojun              Sun, Vice President and Chief Financial              Officer |

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