**CERTIFICATION      OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL**

**OFFICER      PURSUANT TO RULE 13A-14(A)/15D-14(A) OF THE SECURITIES**

**EXCHANGE      ACT OF 1934, AS AMENDED, AS ADOPTED PURSUANT TO SECTION**

**302      OF THE SARBANES-OXLEY ACT OF 2002.**

|   | 1. | I                have reviewed this report for the quarterly period ended June 30,                2008                (the “Report”) on Form 10-Q of Seguso Holdings, Inc. (the “Registrant”); |
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|   | 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; |
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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                registrant as of, and for, the periods presented in this Report; |
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|   | 4. | I                am responsible for establishing and maintaining disclosure controls                and                procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))                for                the Registrant and have: |
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|  | (a) | designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under my supervision, to ensure                that material information relating to the registrant, including its                consolidated subsidiaries, is made known to me 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 registrant’s disclosure controls and procedures                and presented in this Report my 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 registrant’s internal control over                financial reporting that occurred during the registrant’s most recent                fiscal quarter (the registrant’s fourth fiscal quarter in the case of an                annual report) that has materially affected, or is reasonably likely                to                materially affect, the registrant’s internal control over financial                reporting; and |
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|   | 5. | I                have disclosed, based on my most recent evaluation of internal control                over financial reporting, to the registrant’s auditors and the audit                committee of the registrant’s board of directors (or persons performing                the equivalent functions): |
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|  | (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 registrant’s ability to record,                process, summarize and report financial information;                and |
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|  | (b) | any                fraud, whether or not material, that involves management or other                employees who have a significant role in the registrant’s internal control                over financial reporting. |
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|                           |      | SEGUSO                HOLDINGS, INC.                                                                                                                                                                                                           |
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| August                18, 2008 | By:  | /s/                  Robert Seguso                                                                                                                                                                                                             |
|                           |      | Robert                SegusoPresident,                Chief Executive Officerand                Chief Financial Officer(Principal                Executive Officer andPrincipal                Financial andAccounting                Officer) |

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