EXHIBIT 99.2
         CERTIFICATION PURSUANT TO SECTION 302 OF THE ACT
         ------------------------------------------------

     I, Thomas Gelfand hereby certify that:

1. I have reviewed this annual report on Form 10-KSB of Bliss
Essentials Corp. (hereafter referred to as "registrant").

2. Based on my knowledge, this annual 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 annual report.

3. Based on my knowledge, the financial statements, and other financial
information included in this annual report, fairly present in all
material respects the financial condition, results of operations and
cash flows of registrant as of, and for, the periods presented in
this annual report.

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-14 and 15d-14) for the registrant
and we have:

a)  designed such disclosure controls and procedures 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
    annual report is being prepared;

b)  evaluated the effectiveness of the registrant's disclosure
    controls and procedures as of a date within 90 days prior to the
    filing date of this annual report (the "Evaluation Date"); and

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

5.  The registrant's other certifying officers and I have disclosed,
based on our most recent evaluation, to the registrant's auditors and
the audit committee of registrant's board of directors (or persons
performing the equivalent functions):

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

6.  The registrant's other certifying officers and I have indicated in
this annual report whether 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.

                                   BLISS ESSENTIALS CORP., Registrant

Dated: February 23, 2004           /s/ Thomas Gelfand
                                   -------------------------------------
                                   By: Thomas Gelfand, Chief Executive
                                   Officer, President and Chairman of
                                   the Board of Directors