**Certification**






I,
      Shirley Wong, Chief Executive Officer, Chief Financial Officer and Chairman
      of
      the Board of Sekoya Holdings Ltd. (the "Company"), certify that:




1. I
      have
      reviewed this annual report on Form 10-KSB of the Company.




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;




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;




4. The
      Company'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) for the Company and have:




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 Registrant, including its consolidated subsidiaries,
      is made known to us by other within those entities, particularly during the
      period in which this quarterly report is being prepared;




b. (paragraph
      omitted pursuant to SEC Release Nos. 33-8238 and 34-47986;)




c. evaluated
      the
      effectiveness of the Company's disclosure controls and procedures and presented
      in this quarterly report our conclusions about the effectiveness of the
      disclosure controls and procedures, as of the end of the period covered by
      this
      quarterly report based on such evaluation; and




d. disclosed
      in
      this quarterly report any change in the Company's internal control over
      financial reporting that occurred during the Company's most recent fiscal
      quarter that has materially affected, or is reasonably likely to materially
      affect, the Company's internal control over financial reporting ;
      and




5. The
      Company's
      other certifying officers and I have disclosed, based on our 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):




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 Company's internal control over financial
      reporting.









/s/
      "Shirley Wong"




Shirley
      Wong




Chief
      Executive Officer, Chief Financial Officer and Chairman of the
      Board




(Principal
      Executive Officer)




February
      12, 2008