**EXHIBIT      31.1**

**CERTIFICATION**

| 1. | I                  have reviewed this quarterly report on Form 10-Q of Polaris Acquisition                  Corp.; |
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| 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; |
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| 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; |
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| 4. | The                  registrant’s other certifying officer 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)) for the                  registrant                  and we have: |
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|  | 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; |
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|   | 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 |
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|   | 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 |
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| 5. | The                  registrant’s other certifying officer and I have disclosed, based on our                  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): |
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|  | 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 |
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|  | 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. |
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