Exhibit 31.1

CERTIFICATION

I, Martha Kretzmer, certify that:

(1)

I have reviewed this Annual Report on Form 10-KSB of
Jilco Industries, Inc.;

(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 the small business issuers only certifying officer and 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, or caused such disclosure controls and procedures to be designed under my
supervision, 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, or caused such internal control over financial reporting to be designed under my supervision, 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 my 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 that has materially affected, or is reasonably likely to materially affect, the small business issuers internal control over financial reporting; and

(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):



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|(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
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|(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.
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| |  |                       |  |  |  | 
| |  | --------------------- |  |  |  | 
| |  | Date: August 29, 2006 |  |  |  | 
| |  |                       | 
| |  | /s/ Martha Kretzmer   |  |  |  | 
| |  | Martha Kretzmer       |  |  |  | 

Principal Executive Officer and Principal Financial Officer