EXHIBIT
31.1



CERTIFICATION
OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL ACCOUNTING OFFICER
PURSUANT TO THE SECURITIES EXCHANGE ACT OF 1934,
RULES 13a-14 AND 15d-14
AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002



I,
Craig Huffman, President of the registrant, certify that:



|1. | I
    have reviewed this Annual Report on Form 10-K of Treasure & Shipwreck Recovery, 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 registrant, as of, and for, the periods presented in
    this Report;
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|4. | The
    registrant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 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 our supervision, to ensure
that material information relating to the registrant, 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 account principles;



(c)          Evaluated
the effectiveness of the registrant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 registrants internal control over financial reporting that occurred during the registrants
most recent fiscal quarter (the registrants fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrants internal control over financial reporting; and



|5. | The
    registrants other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
    financial reporting, to the Registrants auditors and to the audit committee of the Registrant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 registrant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 registrants internal
control over financial reporting.



|/s/
    Craig Huffman                                                                                                                                                  | 
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|Craig Huffman President, Chief Financial Officer and Principal Accounting Officer (Principal Executive Officer and Principal Accounting Officer) Date: August 31, 2023