Exhibit 31.1
Section 302 Certification
I, Joseph E. Bernstein, certify that:
1. I have reviewed this quarterly report on Form 10-QSB of Catskill Litigation
Trust;
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 annual report, fairly present in all material
respects the financial condition, results of operations and cash flows of
Catskill Litigation Trust as of, and for, the periods presented in this
quarterly report;
4. Catskill Litigation Trust's other certifying officer(s) and I are responsible
for establishing and maintaining disclosure controls and procedures (as defined
in Exchange Act Rules 13a-15(e) and 15d-15(e) for Catskill Litigation Trust 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 Catskill Litigation Trust,
including its consolidated subsidiaries, 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 Catskill Litigation Trust's disclosure
controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this quarterly report based on such evaluation; and
c) disclosed in this quarterly report any change in Catskill Litigation
Trust's internal control over financial reporting that occurred during Catskill
Litigation Trust's most recent fiscal quarter (Catskill Litigation Trust's
fourth fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, Catskill Litigation
Trust's internal control over financial reporting.
5. Catskill Litigation Trust's other certifying officer(s) and I have disclosed,
based on our most recent evaluation of internal control over financial
reporting, to Catskill Litigation Trust'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 control over financial reporting which are reasonably
likely to adversely affect Catskill Litigation Trust'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 Catskill Litigation Trust's internal
control over financial reporting.
Date: August 20, 2007 /s/ Joseph E. Bernstein
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Name: Joseph E. Bernstein
Title: Acting Chief Executive Officer
