Attached files
file | filename |
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EX-31.1 - Eatware, Inc. | v168132_ex31-1.htm |
EX-32.2 - Eatware, Inc. | v168132_ex32-2.htm |
EX-32.1 - Eatware, Inc. | v168132_ex32-1.htm |
10-K/A - Eatware, Inc. | v168132_10ka.htm |
EXHIBIT
31.2
CERTIFICATION
OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER
PURSUANT
TO SECTION 302 OF THE
SARBANES-OXLEY
ACT OF 2002
I, So,
Jonathan W.L., certify that:
1. I
have reviewed this annual report on Form 10-K of
China Shoe Holdings, Inc.;
2. Based
on my knowledge, this annual 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 annual report;
3. Based
on my knowledge, the financial statements, and other financial information
included in this annual 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 annual 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 controls over financial reporting (as
defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and
have:
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a)
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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 annual report is being
prepared;
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b)
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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)
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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)
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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
registrant’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;
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5. The
registrant’s other certifying officer(s)
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 registrant’s board of directors (or persons
performing the equivalent function):
a)
all significant deficiencies and
material weaknesses in the design or operation of internal controls over
financial reporting
which are reasonably likely to adversely affect the registrant’s ability
to record, process,
summarize and report financial information;
and which
could adversely affect the registrant’s
ability to record, process, summarize and report financial data and have
identified for the registrant’s
auditors any material weaknesses in internal controls; and
b)
any fraud, whether or not material, that involves management or other employees
who have a significant role in the registrant’s internal controls over financial
reporting.
July
13, 2009
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By:
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/s/ Jonathan
So
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So,
Jonathan W. L.
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Chief
Financial Officer
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