**Exhibit 31.1**

 

**CERTIFICATION OF CHIEF EXECUTIVE OFFICER**

 

I, Henry J. Boucher, Jr., President, ChiefExecutive Officer of IWT Tesoro Corporation, certify that:

 

1.       I have reviewed this annual report on Form 10-KSB of IWTTesoro Corporation for year ended December 31, 2003;

 

2.                    Based on my knowledge, this annual reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this report;

 

3.                    Based on my knowledge, the financialstatements, and other financial information included in this annual report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the registrant as of, and for, the periodspresented in this annual report;

 

4.                    The registrant’s other certifying officer andI are responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for theregistrant and we have:

 

a)designed such disclosure controls and procedures to ensure that materialinformation relating to the registrant, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this annual report is being prepared;

 

b)evaluated the effectiveness of the registrant’s disclosure controls andprocedures as of a date within 90 days prior to the filing date of thisannual report (the “Evaluation Date”); and

 

c) presented inthis annual report our conclusions about the effectiveness of the disclosurecontrols and procedures based on our evaluation as of the Evaluation Date

 

5.                    The registrant’s other certifying officer andI have disclosed, based on our most recent evaluation, to the registrant’sauditors and the audit committee of registrant’s board of directors (or personsperforming the equivalent function):

 

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

 

b)any fraud, whether or not material, that involves management or other employeeswho have a significant role in the registrant’s internal controls; and

 

6.                    I have indicated in this annual reportwhether or not there were significant changes in internal controls or in otherfactors that could significantly affect internal controls subsequent to thedate of our most recent evaluation, including any corrective actions withregard to significant deficiencies and material weaknesses.

 

 
| Date: March 30, 2004 | By:                                                                    | /s/ Henry J.  Boucher, Jr. |   |
|----------------------|------------------------------------------------------------------------|----------------------------|--------|
|                 | Henry J. Boucher, Jr.,                                                 |
|                 | President, Chief Executive  Officer and Acting Chief Financial Officer |

 

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