Exhibit
31.1





Section
302 Certification of Chief Executive Officer and Principal Accounting
Officer




We, Jeff
Lamberson and Gary MacDonald, certify that:





1. We
have reviewed this quarterly report on Form 10-Q of MIP Solutions,
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 quarterly 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 quarterly report;





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-14 and 15d-14) for the registrant and have:





a)
designed such disclosure controls and procedures 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 quarterly report is being prepared;





b)
evaluated the effectiveness of the registrant's disclosure controls and
procedures as of a date within 90 days prior to the filing date of this
quarterly report (the "Evaluation Date"); and





c)
presented in this quarterly report our conclusions about the effectiveness of
the disclosure controls and procedures based on our evaluation as of the
Evaluation Date;





5. The
registrant's other certifying officers and I have disclosed, based on our most
recent evaluation, 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 in the design or operation of internal controls which
could adversely affect the registrant's ability to record, process,
summarize and report financial data and have identified for the
registrant's auditors any material weaknesses in internal controls;
and





b) any
fraud, whether or not material, that involves management or other employees who
have a significant role in the registrant's internal controls.





6. The
registrant's other certifying officers and I have indicated in this quarterly
report whether or not there were significant changes in internal controls or in
other factors that could significantly affect internal controls subsequent to
the date of our most recent evaluation, including any corrective actions with
regard to significant efficiencies and material weaknesses.




Date:
June 3, 2009





By:
              /s/Jeff
      Lamberson
              
              /s/Gary
      MacDonaldJeff
      Lamberson
                President,
      Principal Accounting Officer and Director
              
              Gary
      MacDonald
                Chief
      Executive Officer and
Director





2008
      10-Q (Q1, Q2 & Q3 Restated)
              MIPSolutions,
      Inc.