**Exhibit31**

 

# CERTIFICATION

#  

I, Terrence S. Cassidy, as Principal Executive Officerand Principal Financial Officer of NWH, certify that:

 

1. I have reviewed thisAnnual Report on Form 10-K of the registrant, NWH, Inc.;

 

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

 

3. Based on my knowledge,the financial statements, and other financial information included in thisAnnual Report, fairly present in all material respects the financial condition,results of operations and cash flows of the registrant as of, and for, theperiods presented in this Annual Report;

 

4. As the sole certifyingofficer, I am responsible for establishing and maintaining disclosure controlsand procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) forthe registrant and I have:

 

a) designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under my supervision, to ensure that materialinformation relating to the registrant, including its consolidated subsidiaries,is made known to me by others within those entities, particularly during theperiod in which this Annual Report is being prepared;

 

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

 

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

 

5. As the sole certifyingofficer, I have disclosed, based on my most recent evaluation of internalcontrol over financial reporting, to the registrant’s auditors and the auditcommittee of registrant’s board of directors (or persons performing theequivalent function):

 

a) all significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect the registrant’s ability to record, process, summarize and reportfinancial data; and

 

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b) any fraud, whether ornot material, that involves management or other employees who have asignificant role in the registrant’s internal control over financial reporting.

 

 
| Date: January 31,  2005 | By:        | /s/ Terrence S.  Cassidy         |   |
|-------------------------|------------|----------------------------------|--------|
|                    |       |                             |
| ** **              | ** ** | **Terrence  S. Cassidy**         |
|                    |       | Principal  Executive Officer and |
|                    |       | Principal  Financial Officer     |

 

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