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CERTIFICATIONS

I, Bernie J. Hoing, certify that;

|(1) | I have reviewed this Annual Report on Form 10-KSB of
      Pengram Corporation;                                                                                                                                                                                                                                                   
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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 small business issuer 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 Rules 13a-15(e) and
      15d-15(e) of the Securities Exchange Act of 1934) for the small business
      issuer and have:                                                                                               
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|    | a)                                                                                                                                                                                                                                                                                                                                
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|    | b)                                                                                                                                                                                                                                                                                                                                
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|    | c)                                                                                                                                                                                                                                                                                                                                
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|(5) | I have disclosed, based on my most recent evaluation of
      the internal control over financial reporting, to the small business
      issuers auditors and the audit committee of the small business issuers
      board of directors (or persons performing the equivalent
  functions):                                    
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|    | a)                                                                                                                                                                                                                                                                                                                                
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|    | b)                                                                                                                                                                                                                                                                                                                                

|Date:  | March 6, 2008               | 
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|       | */s/ Bernie J. Hoing*       | 
|By:    | BERNIE J. HOING             | 
|Title: | Chief Executive Officer and | 
|       | Chief Financial Officer     | 

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