|EXHIBIT 31
Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002I, Toni Ann Tantillo, certify that:1)   I have reviewed this quarterly report on Form 10-Q of SITI-Sites.com, Inc. (the Registrant)2)   Based on my knowledge, this quarterly 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

quarterly report;3)   Based on my knowledge, the financial statements, and other financial information included in

this quarterly report, fairly present in all material respects the financial condition, results
of
operations and cash flows of the registrant as of, and for, the periods presented in this quarterly

report;4)   The registrants other certifying officers and I are responsible for establishing and

maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14)

for the registrant and we have:
       a)   designed such disclosure controls and procedures to ensure that material information
relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this quarterly report is being prepared;       b)   evaluated the effectiveness of the registrants disclosure controls and procedures

as of a date within 90 days prior to the filing date of this quarterly report (the Evaluation

Date); and       c)   presented in this quarterly report our conclusions about the effectiveness of the disclosure

controls and procedures based on our evaluation as of the Evaluation Date;5)   The registrants other certifying officers and I have disclosed, based on our most recent
evaluation, to the audit committee of registrants board of directors (or persons performing
the equivalent function):       a)   all significant deficiencies in the design or operation of internal controls which could

adversely affect the registrants ability to record, process, summarize and report financial

data and have identified any material weaknesses in internal controls; and
b)   any fraud, whether or not material, that involves
management or other employees who have a significant role in the registrants internal controls;
and6)   The registrants other certifying officers and I have indicated in this quarterly report

whether or not there were significant changes in internal controls or in other factors that could

significantly affect internal controls subsequent to the date of our most recent evaluation, including

any corrective actions with regard to significant deficiencies and material weaknesses.
Date:  February 14, 2005
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| | By                                                                                           | /s/   Toni Ann Tantillo
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| |                                                                                              |             
| | Toni Ann Tantillo
      Chief Financial Officer,
    Vice President, Secretary and Treasurer

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