| 1. |
I
have reviewed this quarterly report on Form 10-QSB of Best Care, Inc.
(the
“Company”);
|
| 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 fiscal quarter ending
September 30, 2007;
|
| 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 Company
as of, and for, the fiscal quarter ended September 30,
2007;
|
| 4. |
I
am responsible for establishing and maintaining disclosure controls
and
procedures (as defined in Exchange Act Rules 13a-15 and 15d-15) for
the
Company and have:
|
| a. |
Designed
such disclosure controls and procedures to ensure that material
information relating to the company, including its consolidated
subsidiaries, is made known to us by others within those entities,
particularly during the fiscal quarter ended September 30,
2007;
|
| b. |
Evaluated
the effectiveness of the Company’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 fiscal quarter
ended September 30, 2007, based on such evaluation; and
|
| c. |
Disclosed
in this report any change in the Company’s internal control over financial
reporting that occurred during the Company’s fourth fiscal quarter that
has materially affected, or is reasonably likely to materially affect,
the
Company’s internal control over financial reporting;
and
|
| 5. |
I
have disclosed, based on our most recent evaluation, to the Company’s
auditors and the audit committee of Company’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 company’s ability to record, process,
summarize and report financial data and have identified for the company’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 Company’s internal
controls.
|
|
Date:
November 15, 2007
|
/s/
Jing Jiang
|
|
|
Jing
Jiang
Chief
Executive Officer, Chief Financial
Officer
|