EXHIBIT
      31.1





CERTIFICATION
      PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT





I,
      Bartly
      J. Loethen, hereby certify that:





1.
      I have
      reviewed this quarterly report on Form 10-QSB of Neoview Holdings,
      Inc.





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 quarterly report.





3.
      Based
      on my knowledge, the financial statements, and other financial information
      included in this report, fairly present in all material respects our financial
      condition, results of operations and cash flows as of, and for, the periods
      presented in this report.





4.
      The
      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)) and we 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 Neoview Holdings, Inc., 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 our 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 Neoview Holdings, Inc.'s internal control
      over financial reporting that occurred during Neoview Holding Inc.'s most recent
      fiscal quarter (Neoview Holdings, Inc.'s fourth fiscal quarter in the case
      of an
      annual report) that has materially affected, or is reasonably likely to
      materially affect, Neoview Holdings, Inc.'s internal control over financial
      reporting; and





(5)
      Neoview Holdings, Inc.'s other certifying officer(s) and I have disclosed,
      based
      on our most recent evaluation of internal control over financial reporting,
      to
      our auditors and the audit committee of our 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 our 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 our internal control over financial
      reporting.





NEOVIEW
              HOLDINGS,
              INC.’S, RegistrantDate: October
              16, 2006
            
            /s/ Bartly
              J.
              LoethenBy:
            Bartly J. Loethen, President, ChiefExecutive Officer, Treasurer,Chief Financial Officer,Principal Accounting Officer andDirector