Exhibit 31.2

CERTIFICATION PURSUANT TO 15 U.S.C. SECTION 10A,

AS ADOPTED PURSUANT TO SECTION 302 OF

THE SARBANES-OXLEY ACT OF 2002

I, Wayne Lipschitz, certify
that:



|1. | I have reviewed this quarterly report on Form 10-Q/A of GRILL CONCEPTS, INC.;
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|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;
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|3. | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respect the financial condition, results of
operations and cash flows of the registrant as of, and for, the periods presented in this report;
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|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)) for the registrant and have:
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| | 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 quarterly report is being prepared;
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| | b) | [omitted in accordance with SEC Release Nos. 33-8238 and 34-47986];
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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; and
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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 that has
materially affected, or is reasonably likely to materially affect, the registrants internal control over financial reporting; and
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|5. | The registrants other certifying officer 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 the registrants board of directors:
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| | 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
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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 controls over financial reporting.
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|                      |  |  |  |                                                       
|--------------------- |  |  |  | ------------------------------------------------------
|Date: August 14, 2007 |  |  |  | /s/ WAYNE LIPSCHITZ                                   
|                      |  |  |  | Wayne Lipschitz                                       
|                      |  |  |  | Vice President and Chief Financial Officer            
|                      |  |  |  | (Principal Accounting and Principal Financial Officer)