EXHIBIT
31







Certification of President
Pursuant to




Securities
Exchange Act Rules 13a-14 and 15d-14




as
Adopted Pursuant to




Section 302
of the Sarbanes-Oxley Act of 2002




I, Eric
Stoppenhagen, certify that:





1.           I
have reviewed this annual report on Form 10-KSB of Trestle Holdings,
Inc.;




2.           Based
on my knowledge, this annual 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 annual 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 annual 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-14 and 15d-14) 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 we have:




a)           designed
such disclosure controls and procedures, or caused such disclosure controls and
procedures to be designed under our supervision, to ensure that material
information relating to the small business issuer, including
its  subsidiaries, is made known to us by others within those
entities, particularly during the period in which this annual report is being
prepared;




b)           designed
such internal control over financial reporting, or caused such internal control
over financial reporting to be designed under our supervision, to provide
reasonable assurance regarding the reliability of financial reporting and the
preparation 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 evaluations; and




d)           disclosed
in this report any changes 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.




5.           The
small business issuer 's other certifying officers and I have disclosed,
based on our most recent evaluation, to the small business issuer 's
auditors and the audit committee of small business issuer '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 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:           March
19, 2008


/s/ ERIC
STOPPENHAGEN


Eric
Stoppenhagen


Interim
President and Corporate Secretary