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**Exhibit 12.1.**

**Certifications**

 I, Myeong, Hyeon Seong, certify, that: 

 1. I have reviewed this annual report on amended  Form 20-F of Meridian Co. Ltd. ; 

 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; 

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; 

 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-15(e) and 15d-15(e))  and internal control over financial reporting (as defined in Exchange Act Reles  13a-15(f)) for the registrant and have: 

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 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 company, 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. 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 company'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 

 d. Disclosed in this report    any change in the registrant’s internal control over financial reporting    that occurred during the registrant’s most recent annual report that    has materially affected, or is reasonably likely to materially affect, the    registrant’s internal control over financial reporting; and;  

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 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 company'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.  

6. The registrant's other certifying officers and I have indicated in this  annual 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 deficiencies and material weaknesses. 

By: /s/ *Hyeon Seong Myeong                  *  Name: Myeong, Hyeon Seong   Title: President, CEO, Director   Date: November 8 ,  2005