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| 1.  | I      have reviewed this annual report on Form 10-K of Extensions,      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  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      annual 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      Rules  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      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; |
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|  | (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; |
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|  | (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 |
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|  | (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 |
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| 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): |
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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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