**EXHIBIT 31.1** **CERTIFICATION    OF TRUSTEE**     I, Gary T. Wescombe, certify that:     1. I have reviewed this annual report on    Form 10-K    of G REIT Liquidating Trust (the “Liquidating    Trust”);     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 and    changes in financial condition and cash flows of the Liquidating    Trust as of, and for, the periods presented in this report;     4. I am 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 Liquidating Trust and have:     a) Designed such disclosure controls and procedures, or    caused such disclosure controls and procedures to be designed    under my supervision, to ensure that material information    relating to the Liquidating Trust, including its consolidated    subsidiaries, is made known to me 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 my 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;     c) Evaluated the effectiveness of the Liquidating    Trust’s disclosure controls and procedures and presented in    this report my 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 Liquidating    Trust’s internal control over financial reporting that    occurred during the Liquidating Trust’s most recent fiscal    year that has materially affected, or is reasonably likely to    materially affect, the Liquidating Trust’s internal control    over financial reporting; and     5. This report discloses, based on my most recent    evaluation of internal control over financial reporting:     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    Liquidating Trust’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.               March 24, 2008     By/s/  Gary    T. Wescombe     Chairman of the Trustees       Date      Gary T. Wescombe