**Exhibit
        31**
 
 **CERTIFICATION
        PURSUANT TO SECTION 302**
 **OF
        THE SARBANES-OXLEY ACT OF 2002**
  I,
        Kevin
        R. Keating, certify that:
 
 1.
        I have
        reviewed this amended annual report on Form 10-KSB/A of Frezer , Inc. (the
        small
        business issuer);
 
 2.
        Based
        on my knowledge, this annual 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 annual report;
        and
 
 3.
        Based
        on my knowledge, the financial statements, and other financial information
        included in this annual report, fairly present in all material respects the
        financial position, results of operations, and cash flows of the issuer as
        of,
        and for, the periods presented in this annual report.
 
 4.
        I am
        responsible for establishing and maintaining disclosure controls and procedures
        (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control
        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 control over financial reporting, or caused such internal
        control 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
        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 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:
        March 20, 2007
 
 /s/
        Kevin R. Keating
 Kevin
        R.
        Keating, Chief Executive Officer and
 Chief
        Financial Officer
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