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Exhibit 31.1
                               CERTIFICATION
                               -------------
I, Yury Nesterov, President, Chief Executive Officer,and Director of
Incoming, Inc. certify that:

1.   I have reviewed this annual report on Form 10-K of Incoming, Inc.

2.   Based  on  my  knowledge,  this  annual  report does not contain any untrue
     statement of 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  registrant  as of, and for,  the  periods  presented  in this
     annual 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 annual  report
         is being prepared;

     b)  evaluated the effectiveness of the registrant's disclosure controls
         and procedures as of November 30, 2008 (the "Evaluation Date");

     c)  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;

5.  The registrant's other certifying officers and I have disclosed, based on my
    most recent evaluation, 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  in the design or operation of internal
          controls  which could  adversely 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
          control over financial reporting; and


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6. The  registrant's  other  certifying  officers  and I have  indicated in this
   annual 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:  February 25, 2009

/s/ Yury Nesterov
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Yury Nesterov
President, Chief Executive
Officer, and Director