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, Chief Executive Officer, Treasurer and Director of
Watchtower, Inc. (the Company), certify that:

1.        I have
reviewed this quarterly report on Form 10-Q of the Company for the quarter
ended September 30, 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 the Company as of, and for, the periods presented in this
report;

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 Rule 13a-15(f) and
15d-15(f) for the Company 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 the Company, 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 the Company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 the Companys internal control over financial
 reporting that occurred during                                                                                                                                                                                                                                                           

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| |  |                                                                                                                                                                                 
| |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |  | the
 Companys most recent fiscal quarter that has materially affected, or is
 reasonably likely to materially affect, the Companys internal control over
 financial reporting.

5.        I have disclosed, based on my most recent
evaluation of internal control over financial reporting, to the Companys
auditors and the audit committee of the Company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 the Company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 the Companys internal control over financial
 reporting.                                                                                                

Date: November
10, 2008

| |        |                                                       
| | ------ | ------------------------------------------------------
| | By:    | /s/ Yisroel
 Guttfreund                               
| |        |                                                       
| | Name:  | Yisroel
 Guttfreund                                   
| | Title: | President,
 Chief Executive Officer,                  
| |        | Treasurer
 and Director                               
| |        | (Principal
 Executive, Financial & Accounting Officer)

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