AMERICAN CONTRUCTION COMPANY
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Exhibit 31.1 - Certifications
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I, Jeff Mabry, certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of American
     Construction 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.   I am responsible for establishing and maintaining disclosure controls and
     procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for
     the registrant and I 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.   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

6.   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: June 18, 2004

/s/ Jeff Mabry
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Jeff Mabry
President, Chief Executive Officer, Chief Financial Officer
and Director














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Form 10QSB for the period ending April 30, 2004                          Page 14