EXHIBIT 31

 CERTIFICATION OF JOSEPH R. ROZELLE, CHIEF EXECUTIVE OFFICER AND
  PRINCIPAL FINANCIAL OFFICER, PURSUANT TO RULE 13a-14(a) UNDER
               THE SECURITIES EXCHANGE ACT OF 1934

     I, Joseph R. Rozelle, certify that:

     1.   I  have reviewed this Quarterly Report on Form 10-Q  of
Pan Asian Corporation;

     2.   Based on my knowledge, this 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 report;

     3.   Based  on  my knowledge, the financial statements,  and
other  financial  information included  in  this  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 report;

     4.  .   The registrant'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 the registrant 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   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 prepared;

          b)   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

          c)    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 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 the 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 control over financial reporting.

February 14, 2008

                                  /s/ JOSEPH R. ROZELLE
                                  -------------------------------
                                  Joseph R. Rozelle
                                  Principal Executive Officer
                                  and Principal Financial Officer