**Exhibit      31.1**

**CERTIFICATION**

| 1.   | I                have reviewed this annual report on Form 10-KSB of Kesselring Holding                Corporation; |
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| 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; |
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| 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                Kesselring Holding Corporation as of, and for, the periods presented                in                this report; |
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| 4.   | The                small business issuer’s other certifying officer and I are responsible for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-15(e) 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 Kesselring Holding Corporation,                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.   | Evaluated                the effectiveness of the registrant’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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| c.   | 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 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 other certifying officer and I 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: |
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| 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 |
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| 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 controls over financial                reporting. |
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| Date:            |   | December                28, 2007                     |
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|  Signature: |   |  /s/                Virgil L. Sandifer          |
|  Title:     |   |  Interim                Chief Financial Officer |