U.S.
SECURITIES AND EXCHANGE COMMISSION


Washington,
D.C. 20549


Form
10-Q/A





[X]
QUARTERLY REPORT PURSUANT TO
SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934


For
the quarterly period ended 09/30/2008





[  ]
TRANSITION REPORT PURSUANT TO
SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934





Commission File
No.333-153182




Great
Wall Builders Ltd.,


(Exact
name of registrant as specified in its charter)




Texas
            71-1051037(State or other
      jurisdiction
            (I.R.S. Employer Identification
      No.)of incorporation or
      organization)




2620
Fountainview #115B


Houston,
Texas 77057


(Address
of principal executive offices)





281-575-0636


(Issuer's
telephone number)




Indicate
by checkmark whether the issuer: (1) has filed all reports required to be filed
by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for
such shorter period that the registrant was required to file such reports), and
(2) has been subject to such filing requirements for the past 90 days. Yes [X ]
No[





Indicate
by check mark whether the registrant is a large accelerated filed, an
accelerated filer, a non-accelerated filer, or a smaller reporting
company.


Large
accelerated filer [
]                 Accelerated
filer [ ]


Non-accelerated
filer [
]                   
Small Reporting company [X]





Indicate
by checkmark whether the registrant is a shell company (as defined in Rule 12b-2
of the Exchange Act). Yes [ ] No [X]





Indicate
the number of shares outstanding of each of the issuer's classes of common
stock, as of the most practicable date: 4,800,000 as of Sept. 30th,
2008.




1





EXPLANATORY
NOTE





This
Amendment No. 2 on Form 10-Q/A is filed to amend the Quarterly Report on
Form 10-Q/A of Great Wall Builders Ltd., (the “Company”) for the fiscal
quarter ended September 30, 2008, (“ Initial filings), in order to comply
with Regulation S-X (17 CFR Part 210.8.03) related to the review of interim
report by Moore & Associates Chartered, our Independent Registered Public
Accounting Firm.





On
October 6th, 2008,
our officer had discussed with our Independent Auditors, Moore & Associates,
Chartered, regarding the review our interim financial statement as of September
30th, 2008.
We filed an amended 10-Q/A on November 24, 2008 after our independent auditor
reviewed of our interim financial statements. We also filed 8-K and 8-K/A on
November 12, 2008 and December 23, 2008 to disclose the event. The management
believe that the non-compliance of Regulation S-X ( 17 CFR Part 210-8.03) was an
one time event, it did not impacted the CEO and CFO’s original conclusions
regarding the effectiveness of their disclosure controls and procedures.
Furthermore, the CEO and CFO did not anticipated any changes to internal
controls over financial reporting..





Except
as set forth in this Amendment No. 2 on Form 10-Q/A, the other Items in the
Initial Filing remain unchanged and are not restated herein. This Amendment
No. 2 continues to reflect circumstances as of the date of the initial
filing and the Company has not updated the disclosures contained therein to
reflect events that occurred at a later date.





Item
6. Exhibits





Exhibit
31   Certification of Tian Jia, pursuant to rule
13a-14a.


Exhibit
32    Certification ofTian Jiapursuant to U.S.C
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002.








SIGNATURES


In
accordance with Section 13 or 15(d) of the Securities Exchange Act of 1934, the
Registrant caused this Report to be signed on its behalf by the undersigned,
thereunto duly authorized.





Great
Wall Buillders Ltd.,


/s/
Tian Jia,


By:
Tian Jia, Chief Executive Officer/Chief Financial Officer




January
14, 2009





Pursuant
to the requirements of the Securities Exchange Act of 1934, as amended, this
Report has been signed below by the following persons on behalf of the
Registrant and in the capacities indicated.




/s/ Tian Jia,


By
Tian Jia, Chief Executive Officer,


Chief
Financial Officer.