EXHIBIT 31.2

                                 CERTIFICATION


                            PURSUANT TO SECTION 302


I, Heather M.T. Ho,  Treasurer,  Secretary  and Director of Burrow Mining, Inc.,
certify that:

1.    I have reviewed this quarterly report on Form 10-Q of Burrow Mining, 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 registrant as of, and for, the periods presented in this report;

4.    I am responsible for establishing and maintaining disclosure controls  and
      procedures  (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for
      the registrant 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
            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;

      (b)   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; and

      (c)   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; and

5.    I have disclosed, based on my 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
      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  registrant's
            internal control over financial reporting.




                                     /s/ Heather M.T. Ho
                                     Heather M.T. Ho
                                     Treasurer, Secretary and Director
                                     Principal Financial Officer
                                     Date: March 17, 2009