Exhibit31.1

REV HOLDINGS LLC AND SUBSIDIARIES

CERTIFICATIONS

I, Ronald O.Perelman, certify that:

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| 1.  | I havereviewed this quarterly report on Form 10-Q (the"Report") of REV Holdings LLC (the"Registrant"); |

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| 2.  | Basedon my knowledge, this Report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which suchstatements were made, not misleading with respect to the period coveredby this Report; |

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| 3.  | Based on myknowledge, the financial statements, and other financial informationincluded in this Report, fairly present in all material respects thefinancial condition, results of operations and cash flows of theRegistrant as of, and for, the periods presented in this Report; |

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| 4.  | The Registrant's othercertifying officer and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in ExchangeAct Rules 13a-15(e) and 15d-15(e)) for the Registrant and have: |

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|  | (a)   | Designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material informationrelating to the Registrant, including its consolidated subsidiaries, ismade known to us by others within those entities, particularly duringthe period in which this Report is being prepared; |

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|  | (b)  | [Intentionally omitted per SEC's transition rules inSEC Release Nos. 33-8238 and 34-47986]; |

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|  | (c)  | Evaluated the effectiveness of the Registrant'sdisclosure controls and procedures and presented in this Report ourconclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this Report based onsuch evaluation; and |

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|  | (d)   | Disclosed in thisReport any change in the Registrant's internal control overfinancial reporting that occurred during the Registrant's mostrecent fiscal quarter (the Registrant's fourth fiscal quarter inthe case of an annual report) that has materially affected, or isreasonably likely to materially affect, the Registrant's internalcontrol over financial reporting; and |

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| 5.  | The Registrant's othercertifying officer and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to theRegistrant's auditors and the audit committee of theRegistrant's board of directors (or persons performing theequivalent functions): |

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|  | (a)   | All significantdeficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likelyto adversely affect the Registrant'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 orother employees who have a significant role in the Registrant'sinternal control over financial reporting. |

Date: May 17,2004

/s/ Ronald O. PerelmanRonald O.Perelman President and Chief ExecutiveOfficer

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