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|   | 1. I      have reviewed this quarterly report on Form 10-Q of Tenshon,      Inc.; |
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|   | 2. Based      on my knowledge, this report does not contain any untrue statement of a      material fact |
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|   |      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 small      business issuer as of, and for, the periods presented in this      report; |
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|   | 4. The      small business issuer's other certifying officers 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: |
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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 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; |
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|   | (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 |
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|   | (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 financialreporting; |
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|   | 5. The      small business issuer's other certifying officers 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 small business issuer's board of directors (or persons performing the      equivalent function): |
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|   | (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 financialreporting. |
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