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 of Tian Jia pursuant 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.