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 Quarterly Report on Form 10-QSB/A 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 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:
      April 20, 2007





By:/s/ Adam R.
      Cegielski


Adam
      R.
      Cegielski,


Chief
      Executive
      Officer and


Principal
      Financial
      Officer