EXHIBIT 31


I, To-Hon Lam,  chief  executive  officer and  principal  accounting  officer of
Perfisans Holdings, Inc., certify that:

1.       I have  reviewed  this  quarterly  report on Form  10-QSB of  Perfisans
Holdings, Inc. (the "registrant");

2.       Based on my  knowledge,  this  quarterly  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 quarterly  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 quarterly report;

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:

         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 the registrant, including its consolidated subsidiaries, is
                  made known to me by others within those entities, particularly
                  during  the  period in which  this  quarterly  report is being
                  prepared;

         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

         c)       Disclosed  in  this   quarterly   report  any  change  in  the
                  registrant's  internal  control over financial  reporting that
                  occurred  during the  registrant's  most recent fiscal quarter
                  that has  materially  affected,  or is  reasonably  likely  to
                  materially  affect,  the  registrant's  internal  control over
                  financial reporting.

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  registrant's  board  of  directors  (or  persons  performing  the
equivalent function):

         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

         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.


Date: May 18, 2004


                                                   /s/ To-Hon Lam
                                                   -----------------------------
                                                   To-Hon Lam
                                                   Chief Executive Officer
                                                   Principal Accounting Officer