Exhibit 31

CERTIFICATION OF PRINCIPAL EXECUTIVE AND FINANCIAL OFFICER

Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

 

 

 

I, Daniel W. Dowe, certify that:

 

 

 

1.

I have reviewed this quarterly report on Form 10-QSB for the six month period ending November 30, 2006 (the “Report”) of American Home Food Products, Inc. (the “Company”);

 

 

 

2.

Based on my knowledge, the Report does not contain any untrue statements of a material fact or omit to state a material fact necessary to make the statement made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by the Report;

 

 

 

3.

Based on my knowledge, the financial statements, and other financial information included in this Report, fairly presents in all materials respects the financial condition, results of operation and cash flows of the Company as of, and for, the periods presented in this Report;

 

 

 

4.

I am responsible in my dual capacity as the Company’s Chief Executive Officer and Chief Financial Officer (principal executive and principal financial officer) for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the Company 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 Company, including its consolidated subsidiaries, is made known to me by others within the Company and its subsidiaries, particularly during the period in which this Report is being prepared;

 

 

 

 

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 period covered by this report 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 most recent fiscal quarter (the Company’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting; and

 

 

 

5.

I have also disclosed as the Company’s certifying officer, that based on our most recent evaluation of internal control over financial reporting, to the Company’s auditors and the audit committee of the Company’s board of directors (or persons performing the equivalent function):

 

 

 

 

a)

all significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the Company’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 Company’s internal controls over financial reporting.


 

 

 

 

By: 

/s/ Daniel W. Dowe

 

 


 

 

Daniel W. Dowe

 

 

Chief Executive Officer and

 

 

Chief Financial Officer

 

 

 

 

Date: January 17, 2007