|   | 1. | I      have reviewed this report on Form 10-Q/A 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 ofdirectors: |
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| /s/      Christopher K. Davies   |   |
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| Christopher      K. Davies       |
| Chief      Executive Officer and |
| Principal      AccountingOfficer |

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