General solution for any number of backwards steps:
function strrpos_count($haystack, $needle, $count)
{
if($count <= 0)
return false;
$len = strlen($haystack);
$pos = $len;
for($i = 0; $i < $count && $pos; $i++)
$pos = strrpos($haystack, $needle, $pos - $len - 1);
return $pos;
}