EXHIBIT
31.2


RULE
13A-14(A) CERTIFICATION - CFO





I, David
Villarreal, Jr., certify that:





1.
 I have reviewed this annual report on Form 10-K of Grand Monarch Holdings,
Inc.:




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, results of operations and cash flows of the
small business issuer as of, and for, the periods presented in this
 report;





4.
 The small business issuer’s other certifying officers and I are
responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-14 and 15d-14) and internal controls over
financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
for the small business issuer and have:





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 small business issuer,
including its consolidated subsidiaries, is made known to us by others within
those entities, particularly during the period in which this  report is
being prepared;





b)
 Designed such internal controls over financial reporting, or caused such
internal controls 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;




c)
 Evaluated the effectiveness of the small business issuer’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
controls over financial reporting that occurred during the small business
issuer’s most recent fiscal quarter (the small business issuer’s fourth fiscal
quarter in the case of an annual report) 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 certifying officers and I have
disclosed, based on our most recent evaluation of internal controls over
financial reporting, to the small business issuer’s auditors and the audit
committee of the small business issuer’s board of directors (or persons
performing the equivalent functions):





a)
 All significant deficiencies and material weaknesses in the design or
operation of internal controls over financial 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’s internal
controls over financial reporting.




Date:
      April  15 , 2010
              
              /s/
      David Villarreal, Jr.David
      Villarreal, Jr., Chief Financial Officer