EXHIBIT 31.1

| 1.   | I      have reviewed this annual report on Form 10-K of  310 Holdings,      Inc.; |
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| 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; |
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| 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; |
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| 4.   | The small business issuer's other certifying officer(s) 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      Rules 13a-15(f) and 15d-15(f)) for the small business issuer and      have: |
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b. Designed such internal control over financial reporting, orcaused such internal control over financial reporting to be designed under oursupervision, to provide reasonable assurance regarding the reliability offinancial reporting and the preparation of financial statements for externalpurposes in accordance with generally accepted accountingprinciples;

c. Evaluated the effectiveness of the small business issuer'sdisclosure controls and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures, as of the endof the period covered by this report based on such evaluation;and

d. Disclosed in this report any change in the small businessissuer's internal control over financial reporting that occurred during thesmall business issuer's most recent fiscal quarter (the small business issuer'sfourth fiscal quarter in the case of an annual report) that has materiallyaffected, or is reasonably likely to materially affect, the small businessissuer's internal control over financial reporting; and

| 5.   | The small business issuer's other certifying      officer(s) and I have disclosed, based on our most recent evaluation of      internal control over financial reporting, to the small business issuer's      auditors and the audit committee of the small business issuer's board of      directors (or persons performing the equivalent      functions): |
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All significant deficiencies and material weaknesses in the designor operation of internal control over financial reporting which are reasonablylikely to adversely affect the small business issuer's ability to record,process, summarize and report financial information; and

Any fraud, whether or not material, that involves management orother employees who have a significant role in the small business issuer'sinternal control over financial reporting.