Exhibit 31.1




SECTION
302 CERTIFICATIONS





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-Q 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-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 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 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 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 as of a
date within 90 days prior to the filing date of this annual report (the
“Evaluation Date”); 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 (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 small business issuer’s internal control over the
financial report; and





5.                I
have disclosed, based on my most recent evaluation of internal control over
financial reporting, to the registrant’s auditors and the board of
directors:





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.
      SinhuiSteve
      S. Sinohui, Chief Executive Officerand
      Chief Financial Officer




Date:
      May 15, 2009