**EXHIBIT      31.1**

**CERTIFICATION      OF**

**PRINCIPAL      EXECUTIVE AND FINANCIAL OFFICER**

**PURSUANT      TO SECTION 302(a) OF THE SARBANES-OXLEY ACT OF 2002**

| 1. | I                have reviewed this Annual Report on Form 10-K/A of Watchtower for                the year                ended December 31, 2007; |
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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 Watchtower                as                of, and for, the periods presented in this report; |
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| 4. | As                Watchtower’s certifying officer, I am 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                Watchtower 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 Watchtower, 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; |
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|  | 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; |
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|  | c. | Evaluated                the effectiveness of Watchtower’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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|  | d. | Disclosed                in this report any change in Watchtower’s internal control over financial                reporting that occurred during Watchtower’s most recent fiscal quarter                (Watchtower’s fourth fiscal quarter in the case of an annual report) that                has materially affected, or is reasonably likely to materially affect,                Watchtower’s internal control over financial reporting; and |
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| 5. | As                Watchtower’s                certifying officer, I have disclosed, based on our most recent evaluation                of internal control over financial reporting, to Watchtower’s auditors and                the audit committee of Watchtower’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 Watchtower’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 Watchtower’s internal control                over financial reporting. |
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|         | WATCHTOWER,              INC.                                                                                                                                                                                                                                                        |
|    |                                                                                                                                                                                                                                                                            |                                |
|         | By:                                                                                                                                                                                                                                                                        | /s/ Yisroel              Guttfreund |
|         | Name:Yisroel              Guttfreund                                                                                                                                                                                                                                                 |
|         | Title:                  President                and Chief Executive Officer,                           Chairman, and Director(Principal                Executive, Financial and Accounting                Officer) |