**Exhibit
        31.1**
 
 **Certification
        required by Rule 13a-14(a) or Rule 15d-14(a) under the Securities Exchange
        Act
        of 1934.**
 
 I,
        Gilad
        Gat, certify that:
 
 1.
        I have
        reviewed this Annual Report on Form 10-KSB of GSV, 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.
        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 small
        business issuer and have:
 
 (a)
        Designed such disclosure controls and procedures, or caused such disclosure
        controls and procedures to be designed under my supervision, to ensure that
        material information relating to the small business issuer, including its
        consolidated subsidiaries, is made known to me by others 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 principles;
 
 (c)
        Evaluated the effectiveness of the small business issuer’s disclosure controls
        and procedures and presented in this report my 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 fourth 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.
        I have
        disclosed, based on my most recent evaluation of internal control over financial
        reporting, to the small business issuer’s auditors and to 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 25, 2008
  By:
              /s/ Gilad
                GatGilad
                GatChief
                  Executive Officer and
                Chief Financial
                  Officer