Exhibit
31.2





CERTIFICATION
PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002





I, Serdar
Kirmizioglu, Chief Financial Officer, certify that:





1.           I
have reviewed this annual report on Form 10-K of Gryphon Resources 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 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 the Exchange Act Rule 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
financials statements for external purposes in accordance with generally
accepted 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 this report any
change in the Company’s internal control over financial reporting that occurred
during the Company’s most recent fiscal quarter 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 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
Company’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 controls over financial reporting.





Date:
 January 13, 2009





/s/Serdar
Kirmizioglu


Serdar
Kirmizioglu


Chief
Financial Officer