EXHIBIT 31.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                      PURSUANT TO RULE 13A-14(A)/15D-14(A)
                     OF THE SECURITIES EXCHANGE ACT OF 1934,
                      AS ADOPTED PURSUANT TO SECTION 302 OF
                         THE SARBANES-OXLEY ACT OF 2002.

I, Chien-Fang Wang, (Principal Financial Officer), certify that:

     (1) I have  reviewed this  quarterly  report on Form 10-QSB for the quarter
ended March 31, 2007 of Nano Superlattice Technology, Inc.;

     (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 small business
issuer as of, and for, the periods presented in this report;

     (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:

     (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  small  business  issuer,
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) evaluated the effectiveness of the small business  issuer'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

     (c)  disclosed  in this  report any change in the small  business  issuer's
internal  control  over  financial  reporting  that  occurred  during  the small
business  issuer's  first  fiscal  quarter that has materially  affected,  or is
reasonably  likely to materially  affect,  the small business  issuer's internal
control over financial reporting; and

     (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):

     (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 small  business  issuer'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 small business  issuer's  internal
controls over financial reporting.

May 15, 2007                                   By: /s/ Chien-Fang Wang
                                                  -----------------------------
                                                  Chien-Fang Wang
                                                  Vice President