Exhibit 31.1
             CERTIFICATION PURSUANT TO 18 U.S.C. ss.1350, AS ADOPTED
            PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

     In connection with the Quarterly Report of NexHorizon Communications,  Inc.
(the  "Company")  on Form 10-QSB (the  "Report")  for the period ended March 31,
2007 as filed with the Securities and Exchange Commission on the date hereof. I,
Daniel M. Smith, Chief Financial Officer of the Company, certify, pursuant to 18
U.S.C.  Section 1350, as adopted  pursuant to section 302 of the  Sarbanes-Oxley
Act of 2002, that to the best of my knowledge and belief:

     1. I certify that I have reviewed  the 10-QSB of NexHorizon Communications,
Inc.;

     2. Based on my knowledge,  the Report does not contain any untrue statement
of a material  fact or omit 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 the Report;

     3. Based on my knowledge,  the  financial  statements  and other  financial
information  included in the Report fairly present in all material  respects the
financial condition, results of operations, and cash flows of the issuer, as of,
and for, the period presented in the Report;

     4. The  small  business  issuer's,  other  certifying  officers,  and I are
responsible for establishing and maintaining  disclosure controls and procedures
(as such term is 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-15f and 15d-15f for the small business issuer 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  small  business  issuer,
including  its  consolidated  subsidiaries,  is made known to us by other 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  our
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 principals;

          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 evaluation; 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 financial reporting; and

     5. The small  business  issuer's,  other  certifying  officers,  and I have
disclosed,  based  on our  most  recent  evaluation  of  internal  control  over
financial  reporting,  to the small  business  issuer's  auditors  and the audit
committee  of the  small  business  issuer's  Board  of  Directors  (or  persons
fulfilling the equivalent function);

          a. All significant deficiencies in the design or operation of internal
control  over  financial  reporting,  which are  reasonably  likely to adversely
affect the small business  issuers 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.


Dated: May 21, 2007


/s/ Daniel M. Smith
------------------------------
Daniel M. Smith, Chief Financial Officer