**Certification          of Principal Financial Officer Pursuant to Rule 13a-14(a) and          Rule 15d-14(a)**

**under          the Securities Exchange Act of 1934, as amended**

|  | 1. | I                      have reviewed this quarterly report on Form 10-Q of GFR Pharmaceuticals,                      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 periods                      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)) and internal                      control over financial reporting (as defined in Exchange Act                      Rules 13a-15(f) and 15d-15(f)) for the registrant and                      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) | 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 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 |
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|  | d) | Disclosed                          in this report any change in the registrant’s internal control over                          financial reporting that 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 the registrant’s                      board of directors (or persons performing the equivalent                      function): |
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|  | 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 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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| August                    14, 2008 | By:                                                   | /s/                    Zhong Ya Li  |
|                               | Zhong                    Ya Li, the Principal Financial Officer |

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