EXHIBIT 31.1

CERTIFICATION
PURSUANT TO RULE 13a-14(a) OF THE SECURITIES EXCHANGE ACT OF 1934

I, Robert
Schnabl, certify that:

|1. |  | I
have reviewed this quarterly report on Form  10-QSB of Cortelco Systems Puerto  Rico,
Inc.  (Registrant);
|-- |  | -------------------------------------------------------------------------------------------------------------

|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 Registrant as of, and  for, the periods presented in
this report.
|-- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|4. |  | The
Registrants other certifying officer 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:
|-- |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|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
accounting 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 first fiscal quarter 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 and I have disclosed, based on  our most
recent evaluation of internal control over financial reporting, to the  Registrants
auditors and the audit committee of the Registrants  board of directors:
|-- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|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 controls over financial reporting.
|-- |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Date: June  14, 2005 | /s/ Robert Schnabl                   
|-------------------- | -------------------------------------
|                     | Robert SchnablChief Executive Officer

13

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CERTIFICATION PURSUANT TO RULE 13a-14(a) OF THE SECURITIES EXCHANGE ACT OF 1934

I,
Francisco Sanchez, certify that:

|1. |  | I
have reviewed this quarterly report on Form 10-QSB of Cortelco Systems Puerto  Rico, Inc.
(Registrant);
|-- |  | -----------------------------------------------------------------------------------------------------------

|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 Registrant as of, and  for, the periods presented in
this report.
|-- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|4. |  | The
Registrants other certifying officer 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:
|-- |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|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
accounting 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 first fiscal quarter 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 and I have disclosed, based on  our most
recent evaluation of internal control over financial reporting, to the  Registrants
auditors and the audit committee of the Registrants  board of directors:
|-- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|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 controls over financial reporting.
|-- |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|Date: June  14, 2005 | /s/ Francisco Sanchez                   
|-------------------- | ----------------------------------------
|                     | Francisco SanchezChief Financial Officer

14

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