**EXHIBIT          31**

**CERTIFICATION          ACCOMPANYING PERIODIC REPORT PURSUANT TO **

**SECTION          302 OF THE SARBANES-OXLEY ACT OF 2002**

| 1. | I                    have reviewed this quarterly report on Form 10-Q of M.B.A. Holdings,                    Inc.; |
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| 2. | Based                    on my knowledge, this quarterly 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 quarterly report; |
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| 3. | Based                    on my knowledge, the financial statements, and other financial                    information                    included in this quarterly 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 officers 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                    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 quarterly                    report is                    being prepared; |
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|  | b) | 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 |
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|  | c) | Disclosed                    in this quarterly report any change in the registrant’s internal control                    over financial reporting that occurred during the registrant’s most recent                    fiscal quarter that has materially affected, or is reasonably                    likely to                    materially affect, the registrant’s internal control over financial                    reporting; and |
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| 5. | The                    registrant’s other certifying officers 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 (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 |
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|  | 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. |
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| Date:  October                        19, 2006 | By:                                                                                                                                               | /s/ Gaylen                        M.                        Brotherson |
|                                                     | Gaylen                          M. Brotherson                                                                                                               |
|                                                     | Chairman of the Board, Chief Executive                            Officer and                            Chief Financial                            Officer |

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