EXHIBIT
31.1


CERTIFICATION OF


PRINCIPAL
EXECUTIVE AND FINANCIAL OFFICER


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





I,
Yisroel Guttfreund, the President and Chief Executive Officer, Chairman, and
Director of Watchtower, Inc. (“Watchtower”), certify that:





1.      I
have reviewed this Annual Report on Form 10-K of Watchtower for the year ended
December 31, 2008;





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 Watchtower as of, and for,
the periods presented in this report;





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:





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;





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 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





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





5.      AsWatchtower’s certifying
officer, I have disclosed, based on our most recent evaluation of internal
control over financial reporting, to Watchtower auditors and the audit committee
of Watchtower’s board of directors (or persons performing the equivalent
functions):





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





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.








Date:
      March 27, 2009
            
            WATCHTOWER,
      INC.By.
            /s/
      Yisroel
      GuttfreundName:
            Yisroel
      GuttfreundTitle:
            President
      and Chief Executive Officer,Chairman, and Director
              (Principal
      Executive, Financial and Accounting
Officer)