**Exhibit 31.1**

 

# CERTIFICATION

 

 

                                                                             I,Terrence S. Cassidy, as Principal Executive Officer and Principal FinancialOfficer of NWH, certify that:

 

1. I have reviewed the amendment, filed on Form 10-K/Awith the Commission on February 28, 2006 (the “Amendment”), to the AnnualReport on Form 10-K of the registrant, NWH, Inc. (the “Annual Report”);

 

2. Based on my knowledge, the Amendment does not containany untrue statement of a material fact or omit to state a material factnecessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by the Annual Report;

 

3. Based on my knowledge, the financial informationincluded in the Amendment fairly presents in all material respects thefinancial condition, results of operations and cash flows of the registrant asof, and for, the periods presented in the Annual Report;

 

4. As the sole certifying officer, I am responsiblefor establishing and maintaining disclosure controls and procedures (as definedin Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and I have:

 

a) designed such disclosure controls and procedures,or caused such disclosure controls and procedures to be designed under mysupervision, to ensure that material information relating to the registrant,including its consolidated subsidiaries, is made known to me by others withinthose entities, particularly during the period in which the Annual Report isbeing prepared;

b) evaluated the effectiveness of the registrant’sdisclosure controls and procedures and presented in the Annual Report myconclusions about the effectiveness of the disclosure controls and procedures,as of the end of the period covered by the Annual Report based on suchevaluation; and

c) disclosed in the Annual Report any change in theregistrant’s internal control over financial reporting that occurred during theregistrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarterin the case of an annual report) that has materially affected, or is reasonablylikely to materially affect, the registrant’s internal control over financialreporting;

 

5. As the sole certifying officer, 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 registrant’s board ofdirectors (or persons performing the equivalent function):

 

 

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a) all significant deficiencies and materialweaknesses in the design or operation of internal control over financialreporting which are reasonably likely to adversely affect the registrant’sability to record, process, summarize and report financial data; and

b) any fraud, whether or not material, that involvesmanagement or other employees who have a significant role in the registrant’sinternal control over financial reporting.

 

 
| Date: March 3, 2006 | By:    | /s/ Terrence S.  Cassidy         |
|---------------------|--------|----------------------------------|
|                |   |                             |
|                |   | Terrence S. Cassidy              |
|                |   | Principal  Executive Officer and |
|                |   | Principal  Financial Officer     |

 

 

 

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