**EXHIBIT
      31.1**


**CERTIFICATION
      PURSUANT TO SECTION 302**


**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 Quarterly Report on Form 10-QSB of Watchtower for the quarter
      ended September 30, 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.  Watchtower’s
      other certifying officer(s) and I are 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.  Watchtower's
      other certifying officer(s) and 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:
      November 12, 2007




Signature:
            /s/
                Yisroel GuttfreundName:
            Yisroel
                GuttfreundTitle:
            President
                and Chief Executive Officer, Chairman, and Director(Principal
                Executive, Financial and Accounting Officer)