Exhibit 31

                   CERTIFICATION PURSUANT TO
         SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, John Michael Coombs, hereby certify that:

1. I have reviewed this Report of the Issuer;

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 Issuer as
of, and for, the periods presented in this Report;

4. As the Issuer's certifying officer, I am responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act
Rules 13a-14 and 15d-14) for the Issuer and have:

a) designed such disclosure controls and procedures to ensure that material
information relating to the 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) evaluated the effectiveness of the Issuer's disclosure controls and
procedures as of a date within 90 days prior to the filing date of this Report
(the "Evaluation Date"); and

c) presented in this Report our conclusions about the effectiveness of the
disclosure controls and procedures based on our evaluation as of the
Evaluation Date;

5. As the Issuer's certifying officer, I have disclosed, based on our most
recent evaluation, to the Issuer's auditors and the audit committee of
Issuer's board of directors (or persons performing the equivalent function):

a) all significant deficiencies in the design or operation of internal
controls which could adversely affect the Issuer's ability to record, process,
summarize and report financial data and have identified for the 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 Issuer's internal controls; and

6. As the Issuer's certifying officer, I have indicated in this Report whether
or not there were significant changes in internal controls or in other factors
that could significantly affect internal controls subsequent to the date of
our most recent evaluation, including any corrective actions with regard to
significant deficiencies and material weaknesses.

                   VALLEY HIGH MINING COMPANY

Dated: March 5, 2007            /s/ John Michael Coombs
                                ---------------------
                                John Michael Coombs, Chairman of the Board,
                                President, and Chief Executive Officer (CEO)



Dated: March 5, 2007           /s/ John Michael Coombs
                               ---------------------
                               John Michael Coombs, Chief or Principal
                               Financial Officer (CFO) and Principal
                               Accounting Officer