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Exhibit 31
                                 CERTIFICATION
                                 -------------

I, Low Chin Sin, President and Chief Financial Officer of Houston Operating
Company(the "Company" or the "registrant") certify that:

1. I have reviewed this quarterly report on Form 10-QSB of the Company;

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-15(e) and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
Company 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
         registrant, is made known to us by others within Company, particularly
         during the period in which this report is being prepared;

                  (b) Evaluated the effectiveness of the registrant's disclosure
         controls and procedures as of the end of the period covered by this
         report 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

                  (c) Disclosed in this report any change in the registrant's
         internal control over financial reporting that occurred during the
         Company's most recent quarter that has materially affected, or is
         reasonably likely to materially affect, the Company's internal control
         over financial reporting; and

5. The registrant's other certifying officers and I have disclosed, based on our
most recent evaluation, to the registrant's auditors and 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 for the
     registrant's auditors 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; and

Date: May 24, 2004

/s/ Low Chin Sin
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President and Chief Financial Officer