CERTIFICATION
PURSUANT TO


18 U.S.C.
SECTION 1350


AS
ADOPTED PURSUANT TO


SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002





I, James
E. Horswill, President and Chief Financial Officer of microHelix, Inc., certify
that:





1.            I have reviewed this Quarterly Report
on Form 10-Q of microHelix, 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 small business issuer as of, and for, the periods
presented in this report;





4.            The small business issuer's other
certifying officers 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)) 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 others within those entities, particularly
during the period in which this report is being prepared;





(b)           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





(c)           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 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 performing the equivalent functions):





(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 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 24, 2009





/s/ James E. HorswillJames E. HorswillPrincipal
      Executive and Chief Financial Officer