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EXHIBIT 31.1 CERTIFICATION BY THE CHIEF EXECUTIVE OFFICER PURSUANT TO SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002 I, Mark Seifer, certify that:  1.
    
    I have reviewed this Annual Report on Form 10-KSB of Smart Holdings, Inc.;  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 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:  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 small
business issuer, including its consolidated subsidiaries, is made known to us by others within those
entities, particularly during the period in which this report is being prepared;  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;  c)
    
    evaluated the effectiveness of the small business issuers disclosure controls and procedures and
presented in this report our 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  d)
    
    disclosed in this report any change in the small business issuers internal control over
financial reporting that occurred during the small business issuers most recent fiscal quarter (the small
business issuers fourth fiscal quarter in the case of an annual report) that has materially affected, or
is reasonably likely to materially affect, the small business issuers internal control over financial
reporting; and  5.
    
    The small business issuers other certifying officers 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):  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 small business
issuers ability to record, process, summarize and report financial information and have identified for
the small business issuers auditors any material weaknesses in internal controls; and  b)
    
    any fraud, whether or not material, that involves management or other employees who have a
significant role in the small business issuers internal controls over financial reporting. Date:January 16, 2008 By: /s/Mark Seifer

Mark Seifer

CEO/CFO  1