Exhibit 31.1

CERTIFICATION

I, Steve S.
Sinohui, Chief Executive Officer and Chief Financial Officer of the Company, certify that:

1. I have
reviewed this quarterly report on Form 10-QSB of SIN Holdings, Inc.;

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-14 and 15d-14) for the registrant and 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  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;
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|b) |  | evaluated the effectiveness of the registrant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 evaluation; and
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|c) |  | 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 that has materially affected, or is reasonably likely to
materially affect, the registrants internal control over financial
reporting.
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5. I have
disclosed, based on our most recent evaluation of internal control over financial
reporting, to the  registrants auditors and the registrants board of directors:

|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
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 or other employees who  have a
significant role in the registrants internal control over financial  reporting.
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| | /s/ Steve S. Sinohui
Steve S. Sinohui, Chief Executive Officer
and Chief Financial Officer
| | ------------------------------------------------------------------------------------------

Date: May 11, 2004

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