Hello, Maram,
I'll assume you mean 31.5g, not 31.5gg (Gigagrams?).
The atomic weight of tin (Sn) is 118.7. That provides a conversion factor of (1 mole Sn)/(118.7g Sn). To find moles of Sn, divide the mass of tin by the conversion factor:
31.5g Sn/(118.7 g Sn/mole Sn) Note how the grams cancel and the moles move to the top:
31.5/118.7 moles, or 0.265 moles of tin, to 3 sig figs.
Bob