----

| 1.  | I have reviewed this annual report on Form 10-K of Extensions,      Inc. |
|----------|--------------------------------------------------------------------------|

| 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      registrant as of, and for, the periods presented in this annual      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      Rules  13a-15(f)  and 15d-15(f)) for the registrant      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  registrant,  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      registrant'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  registrant's  internal  control over      financial  reporting that occurred during the registrant's most      recent fiscal  quarter      (the  registrant's  fourth fiscal quarter in the case      of an annual report) 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 auditors and the      audit committee of the registrant's board of directors (or persons      performing the equivalentfunctions): |
|---|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (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. |
|--|-----------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----