31.1
      Certification of the Chief Executive Officer and Chief Financial Officer
      of


IElement
      Corporation pursuant to Section 302 of the Sarbanes-Oxley Act of
      2002







I,
      Ivan
      Zweig, certify that:





1.
      I have
      reviewed this amended annual report on Form 10-KSB/A of IElement Corporation;





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 small business issuer
      as
      of, and for, the periods presented in this report;





4.
      The
      small business issuer's other certifying officer(s) 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)) and internal control over financial
      reporting (as defined in Exchange Act Rules 13a-15(f) and
      15d-15(f))


for
      the
      small business issuer 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 small business issuer, 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 small business issuer'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 small business issuer's internal
      control over financial reporting that occurred during the small


business
      issuer's most recent fiscal quarter (the small business issuer's fourth fiscal
      quarter in the case of an annual report) that has materially affected,
      or


is
      reasonably likely to materially affect, the small business issuer's internal control
      over financial reporting; and





5.
      The
      small business issuer's other certifying officer(s) and I have disclosed, based
      on
      our most recent evaluation of internal control over financial


reporting,
      to the small business issuer's auditors and the audit committee of the
      small
      business issuer'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 small business issuer'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 small business
      issuer's


internal
      control over financial reporting.











Date:
      August 31, 2006





/s/
      Ivan
      Zweig


-----------------


Ivan
      Zweig


Chief
      Executive Officer











/s/
      Ivan
      Zweig


-----------------


Ivan
      Zweig


Chief
      Financial Officer