Exhibit 31.l

                                  CERTIFICATION


I, Robert Baskind, certify that:

1.      I have reviewed this quarterly report on Form 10-Q of Tilden Associates,
        Inc.;

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.      The small business issuer's other certifying officer(s) and I am
        responsible for establishing and maintaining disclosure controls and
        procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))
        and internal control over financial reporting (as defined in Exchange
        Act Rules 13a-15(f)) 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 our
                supervision, to ensure that material information relating to the
                small business issuer, including its consolidated subsidiaries,
                if any, is made known to us by others within those entities,
                particularly during the period in which this quarterly report is
                being prepared;
        b)      Evaluated the effectiveness of the small business issuer
                disclosure's controls and procedures and presented in this
                quarterly report our conclusions about the effectiveness of the
                disclosure controls and procedures, as of the end of the period
                covered by this report based on such evaluations; and
        c)      Disclosed in this quarterly report any change in the small
                business issuer internal control over financial reporting that
                occurred during the small business issuer's most recent fiscal
                quarter (the small business issuer fourth fiscal quarter in the
                case of any annual report) that has materially affected, or is
                reasonably likely to materially affect, the Registrant's
                internal control over financial reporting;

5.      The small business issuer's other certifying officer(s) and I have
        disclosed, based on our 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 functions):

        a)      All significant deficiencies and material weaknesses in the
                design or operation of internal controls over financial
                reporting which are reasonably likely to adversely affect the
                small business issuer's ability to record, process, summarize
                and report financial data and have identified for the small
                business issuer's auditors any material weaknesses in internal
                controls; 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.

6.      I have indicated in this quarterly report whether or not there were
        significant changes in internal controls or in other factors that could
        significantly affect internal controls subsequent to the date of our
        most recent evaluation, including any corrective actions with regard to
        significant deficiencies and material weaknesses.


Dated:   August 21, 2006                          /s/ ROBERT BASKIND
                                                  ------------------------------
                                                  Robert Baskind
                                                  Chief Executive Officer and
                                                  Acting Chief Financial Officer

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