EXHIBIT 99.1

                            CERTIFICATIONS


     I Atul Sharma, certify that:


     1.   I have reviewed this quarterly report on Form 10-QSB of
Comstock Industries, Inc.;

     2.   Based upon 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 upon my knowledge, the financial statements, and
other financial information included in this quarterly 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 quarterly 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-14 and 15d-14) for
the registrant and have:

          (a)  Designed such disclosure controls 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 quarterly report is being prepared;

          (b)  Evaluated the effectiveness of the registrant's
disclosure controls and procedures as of a date within 90 days prior
to the filing date of this quarterly report (the "Evaluation Date");
and

          (c)  Presented in this quarterly report our conclusions
about the effectiveness of the disclosure controls and procedures
based on our evaluation as of the Evaluation Date.

     5.   The registrant's other certifying officers and I have
disclosed, based on our most recent evaluation, th 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 in the design or
operation of internal controls which could adversely affect the
registrant's ability to record, process, summarize and report
financial data and have identified for the registrant's auditors any
material weaknesses in internal controls; 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.

     6.   The registrant's other certifying officer and I have
indicated in this quarterly report whether or not there were
significant changes in internal controls or in other factors that
could significantly affect internal controls subsequent to the date
of our most recent evaluation, including any corrective actions with
regard to significant deficiencies and material weaknesses.


Date: April 14, 2003               /s/Atul Sharma
                                   ----------------------------
                                   Atul Sharma
                                   Principal Executive Officer and
                                   Principal Financial Officer