CERTIFICATION

I, Rahim Rayani, certify that:

1.       I have reviewed this quarterly report on Form 10-QSB/A of Gulf Coast
         Oil & Gas, 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 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 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)) 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 annual report is being prepared;
     (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
     (c)  Disclosed in this report any change in the registrant's internal
          control over financial reporting that occurred during the registrant's
          fourth fiscal quarter that has materially affected, or is reasonably
          likely to materially affect, the registrant's internal control over
          financial reporting; and

5.       I have disclosed, based on our most recent evaluation of internal
         control over financial reporting, to the registrant's auditors and the
         audit committee of 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 which 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.

Date:  August 10, 2006
                                          /S/  RAHIM RAYANI
                                          --------------------------------------
                                          Rahim Rayani
                                          Chief Executive Officer and President
                                          Chief Financial Officer