EXHIBIT 31.1

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

| |  |  | I, Steven
Fialkow, certify that:
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| | 1. |  | I
have reviewed this Annual Report on Form 10-K/A of National Home Health Care
               Corp;
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| | 2. |  | Based
on my knowledge, this Annual 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
Annual Report;
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| | 3. |  | Based
on my knowledge, the financial statements, and other financial information
               included in this Annual 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 Annual Report;
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| | 4. |  | The
registrants other certifying officers and I are responsible for
               establishing and maintaining disclosure controls and procedures (as
defined in                Exchange Act Rules 13a-15e and 15d-15e) for the registrant and
we have:
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| |  | a) |  | designed
such disclosure controls and procedures, or caused such 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;
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| |  | b) |  | evaluated
the effectiveness of the registrants disclosure controls and
               procedures and presented in this Annual Report our conclusions about the
               effectiveness of the disclosure controls and procedures as of the end of
the                period covered by this Annual Report, based on such evaluation; and
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| |  | c) |  | disclosed
in this Annual 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; and
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| | 5. |  | The
registrants other certifying officers and 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 function):
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| |  | 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 data; 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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Date: November 30, 2006

| | /s/
Steven FialkowSteven Fialkow President, Chief Executive Officer and Secretary
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