Attached files

file filename
10-Q - MAIN DOCUMENT - Regal Life Concepts, Inc.uhf10q-nov2010.txt
EX-31 - EXHIBIT 31.1 - CERTIFICATION - Regal Life Concepts, Inc.exh31-1nov2010.txt
EX-32 - EXHIBIT 32.2 - CERTIFICATION - Regal Life Concepts, Inc.exh32-2nov2010.txt
EX-32 - EXHIBIT 32.1 - CERTIFICATION - Regal Life Concepts, Inc.exh32-1nov2010.txt


EXHIBIT 31.2

         CERTIFICATION OF THE PRINCIPAL ACCOUNTING OFFICER PURSUANT TO
                 SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Parrish Medley, certify that:



 (1)  I have reviewed this report on Form 10-Q for the quarter ended November 30, 2010 of UHF Logistics Group, Inc. (the "Company");
   




 (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  consolidated 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 Company as of, and for,
      the periods presented in this report;
   




 (4)  The Company'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  (as
      defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Company 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  Company, 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 accept accounting principles;
   




 (c)  Evaluated the effectiveness of the Company'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 the report any change in the Company's internal control  over  financial  reporting  that has occurred during the
      Company's  most  recent  fiscal  quarter  (the  Company's  fourth fiscal quarter in the case of the annual  report)  that  has
      materially affected, or is reasonably likely to materially affect,  the  Company's  internal control over financial reporting;
      and
   




 (5)  The Company's other certifying officer and I have disclosed, based on our most recent  evaluation  of  internal  control  over
      financial  reporting,  to  the  Company's  auditors  and  the  audit committee of the Company'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 Company's
      internal control over financial reporting.
   




Dated:  January 19, 2011  /s/ Parrish Medley
                                                                                    
                          Parrish Medley
                          Secretary, Treasurer, Principal Accounting Officer and Director