Exhibit 31-1
CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, S. Emerson Lybbert, certify that:
1. I have reviewed this annual report on Form 10-K of TGFIN
Holdings, Inc.;
2. Based upon my knowledge, this report does not contain
any untrue statements 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
&n bsp; report;
3. Based on my knowledge, the financial statements, and other
financial information included in this report, fairly
represent 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 report;
4. The registrant's other certifying officers 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) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and
15d-15(f))14 and 15d-14) for the registrant and have:
a) designed such disclosure controls or caused such internal
control over and procedures to be designed under out
supervision, and procedures to ensure that material
information relating to the registrant, including its
consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which
this report is being pre pared;
b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c) evaluated the effectiveness of the registrant'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 report based on such evaluation; and
d) disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that
has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5. The registrant's other certifyin g officers and I have
disclosed, based on our most recent evaluation of internal
control over financial reporting, to the registrant's auditors
and to 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 the registrant'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 registrant's internal controls over financial
reporting.
Chairman of the Board and
/s/ S. Emerson Lybbert Chief Executive Officer
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&n bsp; S. Emerson Lybbert
