**EXHI**  **BIT
      31**




**CERTIFICATION**




I,
      Marc
      V. Byron, certify that:




1.
      I have
      reviewed this quarterly report on Form 10-Q of Polaris Acquisition
      Corp.;




2.
      Based
      on my knowledge, this quarterly 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;




3.
      Based
      on my knowledge, the condensed consolidated financial statements, and other
      financial information included in this quarterly 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 quarterly
      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)) for the registrant
      and we 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 registrant, including its consolidated
      subsidiaries, is made known to us by others within those entities, particularly
      during the period in which this quarterly report is being prepared;




b)
      evaluated the effectiveness of the registrant’s disclosure controls and
      procedures and presented in this quarterly 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




c)
      disclosed in this report any change in the registrant’s internal control over
      financial reporting that occurred during the registrant’s most recent fiscal
      quarter that has materially affected, or is reasonably likely to materially
      affect, the registrant’s internal control over financial reporting;
      and




5.
      I have
      disclosed, based on my most recent evaluation of internal control over financial
      reporting, to the registrant’s registered public accounting firm and the audit
      committee of the registrant’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 registrant’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 registrant’s internal control over financial
      reporting.




Date:
      May 14, 2008




*/s/
                Marc V. Byron**Marc
                V. Byron**Chief
                Executive Officer**(Principal
                Executive Officer and Principal Accounting*
              *and
                Financial Officer)*