Exhibit
31.1
 
 SECTION
302 CERTIFICATIONS
 
 
  I, Steve
S. Sinohui, certify that:
  1.    I have reviewed this quarterly report on Form 10-Q of SIN
Holdings, 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
registrant as of, and for, the periods presented in this quarterly
report;
  4.    The registrant’s other certifying officers(s) and I are
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 registrant 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 registrant, including its
consolidated subsidiaries, is made known to us 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 registrant’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 registrant’s internal
control over financial reporting that occurred during the registrant’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 registrant’s internal control over the financial
report; and
  5.   The registrant’s other certifying officers(s) and I have
disclosed, based on my most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the
registrant’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 that are reasonably
likely to adversely affect the registrant’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 registrant’s internal control over
financial reporting.
  /s/ Steve S.
Sinohui
 Steve S.
Sinohui, Chief Executive Officer
 and Chief
Financial Officer
  
 
 Date:
      May_17, 2010