| 1. | I      have reviewed this Form 10-KSB of Pacific Lease Group,    Inc.; |
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| 2. | Based      on our 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; |
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| 3. | Based      on our 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 present in this      report; |
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| 4. | The      small business issuer’s certifying officer(s) are 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      13-a-15(f) and 15d-15(f)) for the small business issuer and      have: |
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|   | 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; |
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|   | 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      principals; |
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|   | 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 |
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|   | d)                                                                                                                                                                                                                                                                                                                                                                 | Disclosed      in this report any change in the small business issuer’s internal control      over financing 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 |
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| 5.     | The      small business issuer’s certifying officer(s) have disclosed, based on our      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      reasonable likely to adversely affect the small business issuer’s ability      to record, process, summarize and report financial information;      and |
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|   | b) | Any      fraud, whether or not material, that involved management or other      employees who have a significant rile in the small business issuer’s      internal control over financialreporting. |
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| Dated:   | April      16, 2008 |
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| /s/  Mohammad      SultanMohammad      SultanChief      Executive Officer, Chief Financial Officer and  Director |
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