| 1. | I                  have reviewed this quarterly report on Form 10-QSB of SFH II Acquisition                  Corp.; |
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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 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)) 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 quarterly                  report is                  being prepared; |
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|  | 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; |
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|  | c) | disclosed                  in this report any change in registrant’s internal control over financial                  reporting the occurred during the registrant’s most recent fiscal quarter                  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 functions): |
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|  | a) | all                  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 |
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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 financial reporting. |
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|                                   |   |                                                                           |
|----------------------------------------|--------|--------------------------------------------------------------------------------|
| Date:                  August 14, 2007 |   | /s/                  Armen Karapetyan                                          |
|                                   |   | Armen                  Karapetyan Principal                  Financial Officer |