|   | 1. | I      have reviewed this annual report on Form 20-F of Grupo Casa Saba, S.A.B.      de C.V. (the “Registrant”); |
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|   | 2. | Based      on my knowledge, this annual 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      annual report; |
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|   | 3. | Based      on my knowledge, the financial statements, and other financial information      included in this annual 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 officers 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 Exchange Act Rules      13a-15(f) and 15d-15(f)) for the Registrant and we  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 annual report is      being prepared; |
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|   | (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 financial statements for external      purposes in accordance with generally accepted accounting      principles; |
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|   | (c) | evaluated      the effectiveness of the Registrant’s disclosure controls and procedures      and presented in this annual report our conclusions about the      effectiveness of the disclosure controls and procedures based on our      evaluation, as of the end of the period covered by this annual report;      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 period covered by this 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 officers 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 (or persons performing the equivalent  function): |
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|   | (a) | all      significant deficiencies or 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 control      over financialreporting. |
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| Dated:  June      30, 2008 | By:       /s/ Alejandro      Sadurni Gomez Name:      Alejandro Sadurni GomezTitle:        Chief Financial Officer |
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