**CERTIFICATION**

| 1.   | I                have reviewed this quarterly report on Form 10-Q for the period ended                July                31, 2006 of Coffee Holding Co., 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                company                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))                for                the company and have: |
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| 5.   | I                have disclosed, based on my most recent evaluation of internal control                over financial reporting, to the company’s auditors and the audit                committee of the company’s board of directors (or persons performing the                equivalent functions): |
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| Date: September              8, 2006  | By:                                                                                                                                                                                           | /s/              Andrew Gordon |
|                                            | Andrew              Gordon                                                                                                                                                                              |
|                                            | President,                Chief                Executive Officer and Chief Financial Officer (Principal                Executive Officer and Principal Financial and Accounting                Officer) |