EXHIBIT 12.1

                                  CERTIFICATION

I,  Tom  S. Kusumoto, Chief Executive Officer and Chief Financial Officer of the
company,  certify  that:

1.     I  have  reviewed  this  annual report on Form 20-F of Mercury Partners &
Company  Inc.;

2.     Based  on  my  knowledge,  this annual 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 annual
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 the
company  as  of,  and  for,  the  periods  presented  in  this  report;

4.     The  company'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)) for the
company  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  company,  including  its
consolidated  subsidiaries, is made known to us by others within those entities,
particularly  during  the  period  in  which  this  report  is  being  prepared;

  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  company'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 company's internal control
over  financial  reporting that occurred during the period covered by the annual
report  that  has  materially  effected,  or  is reasonably likely to materially
affect,  the  company's internal control over financial reporting, and presented
in  this annual report our conclusions about the effectiveness of the disclosure
controls  and  procedures based on our evaluation as of the Evaluation Date; and

5.     The  company's  other  certifying officers and I have disclosed, based on
our  most recent evaluation of internal control over financial reporting, to the
company's  auditors  and the audit committee of company'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 company'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 company's internal control over
financial  reporting.

DATED:    May  21,  2004

BY:     /s/Tom  S.  Kusumoto
        --------------------------------
       Tom  S.  Kusumoto
       Chief  Executive  Officer  and
       Chief  Financial  Officer