**EXHIBIT
      31.1**




**CERTIFICATION
      OF PRINCIPAL EXECUTIVE AND FINANCIAL OFFICER**


**PURSUANT
      TO SECTION 302(a) OF THE SARBANES-OXLEY ACT OF 2002**





I,
      Nachman Shlomo Kohen, President, Chief Executive Officer, and Treasurer of
      PCMT
      Corporation (“PCMT”), certify that:




1.
      I have
      reviewed this Quarterly Report on Form 10-KSB of PCMT for the fiscal year ended
      December 31, 2007;





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;





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, the results of operations, and cash flows of the small business
      issuer as of, and for, the periods presented in this 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 small
      business issuer and have:





(a)
      designed such disclosure controls and procedures, or caused such disclosure
      controls and procedures to be designed under my supervision, to ensure that
      material information relating to the small business issuer, including its
      consolidated subsidiaries, is made known to me by others within those entities,
      particularly during the period in which this Report is being
      prepared;




(b)
      evaluated the effectiveness of the small business issuer'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 Report any change in the small business issuer's internal
      control over financial reporting that occurred during the small business
      issuer's most recent fiscal quarter (the small business issuer's fourth fiscal
      quarter in the case of an annual report) that has materially affected, or is
      reasonably likely to materially affect, the small business issuer's internal
      control over financial reporting; and





5.
      I have
      disclosed, based on my most recent evaluation of 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):





(a)
      all
      significant deficiencies in the design or operation of internal control over
      financial reporting which are reasonably likely to adversely affect the small
      business issuer'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 small business issuer's internal control over
      financial reporting.




Date:
                March 13,
                2008
            By
            Nachman
                Shlomo KohenNachman
                Shlomo KohenPresident,
                Chief Executive Officer, and Treasurer
              (Principal
                Executive, Financial, and Accounting
                Officer)