|   | 1. | I have reviewed this report on Form 10-Q of Atlas Capital Holdings, Inc.; |
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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 quarterly 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 the registrant as of, and for, the periods presented in this report; |
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|   | 4. | 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 Roles 13a-15(f) and 15d-15(f))  for the registrant and have: |
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|   | (a) | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me 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 my 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 the registrants 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 registrant’s internal control over financial reporting that occurred during registrants most recent fiscal quarter  that has materially affected, or is reasonably likely to materially affect, registrant’s internal control over financial reporting; and |
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|   | 5. | I have disclosed, based on my most recent evaluation of internal control over financial reporting, to registrant’s auditors and of  registrant’s board of directors: |
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| /s/ Christopher I. Davies    |   |
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| Christopher K. Davies        |   |
| Chief Executive Officer and  |   |
| Principal Accounting Officer |   |

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