Exhibit 31.3 Certificate: 

CERTIFICATE OF OFFICER 

GRAY PEAKS, INC. 

I, Bernard Asher, certify that: 

1. I have reviewed this Form 10-QSB for theperiod ended March 31, 2006 of Gray Peaks, Inc.; 

2. Based on my knowledge, this report does not contain any untrue statement of a material fact oromit 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 financialcondition, results of operations and cash flows of the small business issues as of, and for, the periods presented in this report; 

4. The small businessissuer’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 internal control over financial reporting (as definedin Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have: 

(a) Designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by otherswithin those entities, particularly during the period in which this report is being prepared; 

(b) Designed such internal control overfinancial 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 statement forexternal purposes in accordance with generally accepted accounting principles; 

(c) Evaluated the effectiveness of the small businessissuer’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 small business issuer’s internal control over financial reporting that occurred duringthe small business issuer’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the small business issuer’s internal control over financial reporting; and 

5. The small business issuer’s other certify officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, tothe small business issuer’s 

auditors and the audit committee of the small business issuer’s board of directors (or persons performing theequivalent functions): 

(a) All significant deficiencies and material weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect the small business issuer’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 small business issuer’sinternal control over financial reporting. 

Date: May 15, 2006 

/s/ Bernard Asher 

Bernard Asher 

Title: President, ChiefFinancial Officer and Treasurer