EXHIBIT 31
                                 CERTIFICATIONS

I, Harley L. Rollins, certify that:

(1)  I  have  reviewed  this  annual  report  on  Form  10-KSB  of  TVC  Telecom
Incorporated;

(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) I am 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 small business issuer and have:

         (a) Designed  such  disclosure  controls and  procedures 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) Designed such internal control over financial  reporting to provide
         reasonable  assurance  regarding the reliability of financial reporting
         and the  preparation of financial  statements for external  purposes in
         accordance with generally accepted accounting principles;

         (c)  Evaluated  the   effectiveness  of  the  small  business  issuer'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

         (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

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(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 13, 2004                        /s/  Harley L. Rollins
                                            ------------------------------------
                                                 Harley L. Rollins
                                                 Chief Executive Officer &
                                                 Chief Financial Officer





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