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, RegistrantDated:
              January 12, 2007
            
            /s/ Bartly
              J.
              LoethenBy:
              Bartly J. Loethen, President, Chief Executive
              Officer, Treasurer,Chief
              Financial Officer,Principal
              Accounting Officer andDirector