|   | 1. | Ihave reviewed this Annual Report on Form 10-K of SigmaBroadbandCo.; |
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|   | 2. | Basedon my knowledge, this report does not contain any untrue statementof a material fact or omit to state a material fact necessary tomake the statements made, in light of the circumstances under whichsuch statements were made, not misleading with respect to theperiod covered by this report; |
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|   | 3. | Basedon my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all materialrespects the financial condition, results of operations and cashflows of the registrant as of, and for, the periods presented inthis report; |
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|   | 4. | Theregistrant’s other certifying officer and I are responsiblefor establishing and maintaining disclosure controls and procedures(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) andinternal control over financial reporting (as defined in ExchangeAct Rules 13a–15(f) and 15d–15(f)) for the registrantand have: |
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| (a) |   | Designed such disclosure controlsand procedures, or caused such disclosure controls and proceduresto be designed under our supervision, to ensure that materialinformation relating to the registrant, including its consolidatedsubsidiaries, is made known to us by others within those entities,particularly during the period in which this report is beingprepared; |
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| (b) |   | Designed such internal control overfinancial reporting, or caused such internal control over financialreporting to be designed under our supervision, to providereasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for externalpurposes in accordance with generally accepted accountingprinciples; |
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| (c) |   | Evaluated the effectiveness of theregistrant's disclosure controls and procedures and presented inthis report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the periodcovered by this report based on such evaluation; and |
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| (d) |   | Disclosed in this report any changein the registrant‘s internal control over financial reportingthat occurred during the registrant’s most recent fiscalquarter (the registrant's fourth fiscal quarter in the case of anannual report) that has materially affected, or is reasonablylikely to materially affect, the registrant’s internalcontrol over financial reporting; and |
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|   | 5. | Theregistrant's other certifying officer and I have disclosed, basedon our most recent evaluation of internal control over financialreporting, to the registrant’s auditors and the auditcommittee of the registrant’s board of directors (or personsperforming the equivalent functions): |
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| (a) |   | All significant deficiencies andmaterial weaknesses in the design or operation of internal controlover financial reporting which are reasonably likely to adverselyaffect the registrant’s ability to record, process, summarizeand report financial information; and |
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| (b) |   | Any fraud, whether or not material,that involves management or other employees who have a significantrole in the registrant’s internal control over financialreporting. |
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