EXHIBIT  31

     CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER
            PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Adam R. Cegielski, certify that:

     1.  I  have  reviewed  this  Annual  Report  on  Form  10-KSB of Konigsberg
     Corporation;

     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.  As  the  small  business  issuer's certifying officer, I am responsible
     for  establishing  and  maintaining  disclosure controls and procedures (as
     defined  in  Exchange  Act  Rules  13a-15(e)  and  15d-15(e)) 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 my
          supervision, to ensure that material information relating to the small
          business  issuer,  including  its  consolidated  subsidiaries, is made
          known  to  me by others within those entities, particularly during the
          period  in  which  this  report  is  being  prepared;

          b.  Paragraph  omitted  in  accordance  with  SEC  transition
          instructions contained in SEC Release No. 33-8238, and an extension of
          the  compliance  date  in  accordance with SEC Release No. 33-8545 and
          Release  No.  33-8618;

          c.  Evaluated  the  effectiveness  of  the  small  business  issuer's
          disclosure  controls  and  procedures  and presented in this report my
          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  control  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.  I  have  disclosed,  based  on  my  most  recent evaluation of internal

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     control  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 control 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  control  over  financial  reporting.

Date: June 28, 2006

                                        By: /s/ Adam R. Cegielski
                                            ---------------------
                                            Adam R. Cegielski,
                                            Chief Executive Officer and
                                            Principal Financial Officer

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