Exhibit 31



FORM OF CERTIFICATION

PURSUANT TO RULE 13a-14 AND 15d-14

UNDER THE SECURITIES EXCHANGE ACT OF
1934, AS AMENDED



CERTIFICATIONS



I, Cory Lipoff, certify that:



| | 1. | I have reviewed this annual report on Form 10-K of Barington/Hilco Acquisition Corp.;
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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 issuer as of, and for, the periods presented
in this report;
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| | 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)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-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 my
supervision, to ensure that material information relating to the issuer is made known to me by others within those entities, particularly
during the period in which this report is being prepared;
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| | (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;
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| | (c) | Evaluated the effectiveness of the 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
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| | (d) | Disclosed in this report any change in the issuer’s internal control over financial reporting that occurred during the
issuer’s most recent fiscal quarter (the issuer’s fourth fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the issuer’s internal control over financial reporting; and
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| | 5. | I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the issuer’s auditors
and the audit committee of the issuer’s board of directors (or persons performing the equivalent functions):
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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 issuer’s ability to record, process, summarize and report financial information;
and
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| | (b) | Any fraud, whether or not material, that involves management or other employees who have a significant role in the issuer’s
internal control over financial reporting.
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Date: May 6, 2015

| | By:    | /s/ Cory Lipoff                                                                      | 
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| | Name:  | Cory Lipoff                                                                         
| | Title: | Chief Executive Officer                                                             
| |        | (Principal executive officer and
        principal financial and accounting officer)