EXHIBIT
31.1




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, Susan
Pursel, certify that:





1. I have
reviewed this Form 10-K 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)) 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)
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





(c)
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:
July 9, 2008






/s/
Susan
Pursel


Susan
Pursel


Chief
Executive Officer






/s/
Susan
Pursel


Susan
Pursel


Chief
Financial Officer