**Certification      of Principal Financial Officer**

**Pursuant      to Rule 13a-14(a)/15d-14(a)**

**of      the Securities Exchange Act of 1934**

I,      Yao      Yuan, certify that:

| 1. | I                have reviewed this quarterly report on Form 10-Q for the period ended                September 30, 2008 of Tongli Pharmaceuticals (USA),                Inc. |
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| 2. | Based                on my knowledge, this quarterly 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 quarterly report;  |
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| 3. | Based                on my knowledge, the financial statements, and other financial information                included in this quarterly 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 quarterly                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))and internal                control                over financial reporting (as defined in Exchanges Act rules 13-a15(f)                and                15d-15(f)) for the registrant and have:   |
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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 registrant’s board of                directors:  |
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| Dated:                November 13, 2008 | By:                                             | /s/                Yao Yuan |
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|                                    | Name:                Yao Yuan                             |
|                                    | Title:                  Chief Financial Officer |

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