pursuanttoSection 302 of the Sarbanes-Oxley Act of 2002.

 

I,  Tian Jia, Chief Financial Officer of  Great Wall Builders Ltd.,  certify that:

 

| 1.     | I have reviewed this report on Form 10-K/A for the  Annual Report  ended

06/30/2010 of  Great Wall Builders Ltd.,                                                                                                                                                                                                                                                                                                    |
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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 respects the  financial condition, results of operations and cash flows of the registrant  as of, and for, the periods presented in this annual report;                                                                                                                                   |
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| 4.     | The registrant’s other certifying  officer(s) 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 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 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  quarterly 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; and |
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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 the registrant’s board of directors (or  persons performing the equivalent functions):                                                                                                        |
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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                                                                                                                                                   |
| 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.                                                                                                                                                                                                                                                   |

 

 

Date: May 25, 2011

 

| /s/  Tian Jia      |   |
|-------------------------|--------|
|                    |
| Tian Jia                |
| Chief Financial Officer |