**EXHIBIT31.1**

**CERTIFICATION OF PRINCIPALEXECUTIVE OFFICER**

**PURSUANT TO SECTION 302**

**OF THESARBANES-OXLEY ACT OF 2002**

I,Robert J. DiNicola, certify that:

1.               Ihave reviewed this Annual Report on Form 10-K of Linens Holding Co.;

2.               Based on my knowledge, this Report does notcontain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this Report;

3.               Based on my knowledge, the financialstatements, and other financial information included in this Report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of the Registrant as of, and for, the periods presented in thisReport;

4.               The Registrant’s other certifying officer(s)and I are responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) andinternal control over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d-15(f)) for the Registrant and have:

(a)          Designedsuch disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the Registrant, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this Report is being prepared;

(b)         [Intentionallyomitted];

(c)          Evaluated the effectiveness of the Registrant’s disclosure controls andprocedures and presented in this Report our conclusions about the effectivenessof the disclosure controls and procedures, as of the end of the period coveredby this Report based on such evaluation; and

(d)         Disclosed in this Report any change in the Registrant’s internal controlover financial reporting that occurred during the Registrant’s most recentfiscal quarter (the Registrant’s fourth fiscal quarter in the case of an AnnualReport) that has materially affected, or is reasonably likely to materiallyaffect, the Registrant’s internal control over financial reporting; and

5.               TheRegistrant’s other certifying officer(s) and I have disclosed, based on ourmost recent evaluation of internal control over financial reporting, to theRegistrant’s auditors and the audit committee of the Registrant’s board of directors(or persons performing the equivalent functions):

(a)          Allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely toadversely affect the Registrant’s ability to record, process, summarize andreport financial information; and

(b)         Anyfraud, whether or not material, that involves management or other employees whohave a significant role in the Registrant’s internal control over financialreporting.

**Date: **March 26, 2007
|                                       | /s/ Robert J.  DiNicola |
|---------------------------------------|-------------------------|
| Robert J.  DiNicola                   |
| Chairman and  Chief Executive Officer |

 

 

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