EXHIBIT 31.1 -  CERTIFICATION  OF  PRINCIPAL  EXECUTIVE  OFFICER  AND  PRINCIPAL
                FINANCIAL  OFFICER  PURSUANT  TO  EXCHANGE  ACT RULE  13a-14(a)
                (as  adopted pursuant to Section 302 of the Sarbanes-Oxley Act
                of 2002)


     I, Matthew Harriton, certify that:

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

     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 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  small  business  issuer'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 small business issuer'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 small  business  issuer's
          internal  control over financial  reporting  that occurred  during the
          small business issuer's most recent fiscal quarter that has materially
          affected,  or is  reasonably  likely to materially  affect,  the small
          business issuer's internal control over financial reporting; and

     5.  The  small  business  issuer's  other  certifying  officers  and I have
disclosed,  based  on our  most  recent  evaluation  of  internal  control  over
financial  reporting,  to the small  business  issuer's  auditors  and the audit
committee  of the  small  business  issuer's  board  of  directors  (or  persons
performing the equivalent function):

     a)   all  significant  deficiencies  in the design or operation of internal
          control  over  financial  reporting  which  are  reasonably  likely to
          adversely  affect  the small  business  issuer'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 small business  issuer's
          internal control over financial reporting.



Dated: March 31, 2006

                                 By: /s/ Matthew Harriton
                                 -------------------------------------
                                 Matthew Harriton
                                 Chief Executive Officer  (principal executive
                                 officer and principal financial officer)