Exhibit 31.1

                                 CERTIFICATIONS

I, S. Paul Sandhu, certify that:

1.    I have  reviewed this report on First Amended Form 10-QSB/A of GTC Telecom
Corp.  and  subsidiaries  (the  "Registrant");

2.    Based  on  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  on  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-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 that has materially affected, or is
reasonably  likely  to  affect, the registrant's internal control over financial
reporting;  and;

5.     The registrant's other certifying officers 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 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.

Date: April 10,2007

/s/ S. Paul Sandhu
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S. Paul Sandhu
Chief Executive Officer
(Principal Executive Officer)