Gushen (GSHN) 10-Q 2017 Q3 Quarterly report

EXHIBIT 31.1

CERTIFICATION

I, HUANG PIN LUNG,certify that:

1.	Ihave reviewedthisquarterly report on Form 10-Q of Gushen, Inc.(the “Company”) for the quarter ended January 31, 2017;
2.	Basedon my knowledge, this quarterlyreportdoes not contain anyuntrue statement of amaterialfact or omitto state a material fact necessaryto make thestatements made,in lightof the circumstances under which suchstatements were made, notmisleading with respectto the period coveredby this report;
3.	Basedon my knowledge,the financialstatements,and other financialinformation included in this report, fairly presentin all material respects thefinancialcondition, resultsof operations and cash flows of the registrant as of, and for, the periodspresented in this report;
4.	Theregistrant’s othercertifying officer and I areresponsible forestablishingandmaintaining disclosure controls and procedures(asdefinedin Exchange ActRules 13a-15(e) and 15d-15(e)) andinternal control overfinancialreporting (as definedin Exchange Act Rules 13a-15(f) and15d-15(f)) for theregistrant and have:

a.	Designed such disclosure controls and procedures,or caused such disclosure controls and procedurestobedesigned under our supervision,toensure that material informationrelating to the registrant,includingitsconsolidated subsidiaries, is made knowntous byothers within thoseentities,particularly during the periodinwhichthis reportis being prepared;
b.	Designed such internal control over financialreporting, or caused such internal controltobedesigned under our supervision,toprovide reasonableassurance regarding thereliabilityof financial reportingandthepreparationof financialstatementsfor external purposesinaccordance with generally accepted accountingprinciples.
c.	Evaluated theeffectivenessof the registrant’s disclosure controls and proceduresand presented inthis report our conclusions about theeffectivenessofthedisclosure controls and procedures, as of the end of the period covered bythisreport based on such evaluation; and
d.	Disclosedinthisreport any changeinthe registrant’s internal control over financialreporting that occurred duringthe registrant’s most recent fiscal quarter (theregistrant’sfourthfiscal quarter in the caseofan annual report) thathas materially affected, orisreasonablylikelytomaterially affect, theregistrant’s internal control overfinancialreporting; and

5. The registrant’s other certifying officer andI havedisclosed, based on ourmost recent evaluation ofinternal control over financial reporting, to the registrant’s auditors and the auditcommitteeofthe registrant’s board of directors (orpersons performing the equivalent functions):

a.	Allsignificant deficienciesandmaterial weaknessesinthe designoroperationofinternal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarizeandreport financial information; and
b.	Any fraud, whether or notmaterial, that involves management or other employeeswhohave asignificant rolein the registrant’sinternal control over financialreporting.

Date:March 14, 2017	By:	/s/Huang Pin Lung
		HUANG PIN LUNG
		Chief Executive Officer, President, Secretary,
		Treasurer, Director
		(Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer)