**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, 2007;
 
 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.  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):
 
 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:
        February 28, 2008
  WATCHTOWER,
                  INC.By:
              /s/
                  Yisroel GuttfreundName:
              Yisroel
                  GuttfreundTitle:
              President
                  and Chief Executive Officer,Chairman,
                  and Director(Principal
                  Executive, Financial and Accounting
                  Officer)