**Exhibit 31**

 

# CERTIFICATION

#  

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

 

1. Ihave reviewed this Annual Report on Form 10-K of the registrant, NWH, Inc.;

 

2. Based on my knowledge, thisAnnual Report does not contain any untrue statement of a material fact or omitto state a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this Annual Report;

 

3.Based on my knowledge, the financial statements, and other financialinformation included in this Annual Report, fairly present in all materialrespects the financial condition, results of operations and cash flows of theregistrant as of, and for, the periods presented in this Annual Report;

 

4. Asthe sole certifying officer, I am responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the registrant and I have:

 

a)designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under my supervision, to ensure thatmaterial information relating to the registrant, including its consolidatedsubsidiaries, is made known to me by others within those entities, particularlyduring the period in which this Annual Report is being prepared;

 

b)evaluated the effectiveness of the registrant’s disclosure controls andprocedures and presented in this Annual Report my conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of theperiod covered by this Annual Report based on such evaluation; and

 

c)disclosed in this Annual Report any change in the registrant’s internal controlover financial reporting that occurred during the registrant’s most recentfiscal quarter (the registrant’s fourth fiscal quarter in the case of an annualreport) that has materially affected, or is reasonably likely to materiallyaffect, the registrant’s internal control over financial reporting;

 

5. Asthe sole certifying officer, I have disclosed, based on my most recentevaluation of internal control over financial reporting, to the registrant’sauditors and the audit committee of registrant’s board of directors (or personsperforming the equivalent function):

 

a) allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely toadversely affect the registrant’s ability to record, process, summarize andreport financial data; and

 

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b) anyfraud, whether or not material, that involves management or other employees whohave a significant role in the registrant’s internal control over financialreporting.

 

 
| Date:  December 28, 2005 |   | By:    | /s/ Terrence  S. Cassidy         |   |
|-------------------------------|--------|--------|----------------------------------|--------|
|                          |   |   |                             |
|                          |   |   | Terrence S.  Cassidy             |
|                          |   |   | Principal  Executive Officer and |
|                          |   |   | Principal  Financial Officer     |

 

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