**Exhibit31.1**

 

 

**CERTIFICATIONS***

 

 

I, Ronald G. Lee, certify that:

 

1.  I have reviewed thisquarterly  report on Form 10-QSB of LeePharmaceuticals;

 

2.  Based on my knowledge, thisreport does not contain any untrue statement of a material fact or omit to statea material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this report;

 

3.  Based on my knowledge, thefinancial statements, and other financial information included in this report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the small business issuer as of, and for, theperiods presented in this report;

 

4.  The small business issuer’sother certifying officer(s) and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) for the small business issuer and have:

 

a)  designed such disclosurecontrols and procedures, or caused such disclosure controls and procedures tobe designed under our supervision, to ensure that material information relatingto the small business issuer, including its consolidated subsidiaries, is madeknown to us by others within those entities, particularly during the period inwhich this report is being prepared;

 

b)  evaluated the effectivenessof the small business issuer’s disclosure controls and procedures and presentedin this report our conclusions about the effectiveness of the disclosurecontrols and procedures, as of the end of the period covered by this reportbased on such evaluation; and

 

c)  disclosed in this report anychange in the small business issuer’s internal control over financial reportingthat occurred during  the small businessissuer’s most recent fiscal quarter (the small business issuer’s fourth fiscalquarter in the case of an annual report) that has materially affected, or isreasonably likely to materially affect, the small business issuer’s internalcontrol over financial reporting; and

 

5.  The small business issuer’sother certifying officer(s) and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the small businessissuer’s auditors and the audit committee of the small business issuer’s boardof directors (or persons performing the equivalent functions):

 

a)  all significant deficienciesand material weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect the smallbusiness issuer’s ability to record, process, summarize and report financialinformation; and

 

b)  any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in the small business issuer’s internal control over financial reporting.

 

 
| Date:  | FEBRUARY 11, 2004                  |   | RONALD G. LEE |
|--------|------------------------------------|--------|---------------|
|   | Ronald G. Lee                      |
|   | President (Chief Executive Officer |
|   | and Chief Financial Officer)       |

 

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* Provide a separate certification for each principal executive officerand principal financial officer of the small business issuer.  See Rules 13a-14(a) and 15d-14(a).

 

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