{"url_path":"/sec/hleo/10-q/2026/body","section_key":"body","section_title":"Body","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-06-15","source_url":"https://www.sec.gov/Archives/edgar/data/1953988/0001683168-26-004832-index.html","accession_number":"0001683168-26-004832","cik":"0001953988","ticker":"HLEO","issuer_name":"Helio Corp /FL/","edgar_url":"https://www.sec.gov/Archives/edgar/data/1953988/0001683168-26-004832-index.html","primary_entity_key":"0001953988","primary_entity_name":"Helio Corp /FL/"},"word_count":497,"has_tables":true,"body_markdown":"EX-31.1\n7\nhelio_ex3101.htm\nCERTIFICATION OF CHIEF EXECUTIVE OFFICER\n\n**Exhibit 31.1**\n\n** **\n\nCertification of Chief Executive Officer\n\nPursuant to Section 302 of\n\nthe Sarbanes-Oxley Act of 2002\n\nI, Edward Cabrera, certify that:\n\n1.I have reviewed this quarterly report on Form 10-Q of Helio\nCorporation for the quarter ended April 30, 2026;\n\n2.Based on my knowledge, this report does not contain any untrue\nstatement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under\nwhich such statements were made, not misleading with respect to the period covered by this report;\n\n3.Based on my knowledge, the financial statements, and other\nfinancial information included in this report, fairly present in all material respects the financial condition, results of operations\nand cash flows of the registrant as of, and for, the periods presented in this report;\n\n4.The registrant’s other certifying officer(s) and I\nare responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))\nand internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:\n\n(a)Designed such disclosure controls and procedures, or caused\nsuch disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant,\nincluding its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which\nthis report is being prepared;\n\n(b)Designed such internal control over financial reporting,\nor caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding\nthe reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally\naccepted accounting principles;\n\n(c)Evaluated the effectiveness of the registrant’s disclosure\ncontrols and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures,\nas of the end of the period covered by this report based on such evaluation; and\n\n(d)Disclosed in this report any change in the registrant’s\ninternal control over financial reporting that occurred during the registrant’s most recent fiscal quarter that has materially\naffected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and\n\n5.The registrant’s other certifying officer(s) and I\nhave disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors\nand the audit committee of the registrant’s board of directors (or persons performing the equivalent function):\n\n(a)All significant deficiencies and material weaknesses in the\ndesign or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s\nability to record, process, summarize and report financial information; and\n\n(b)Any fraud, whether or not material, that involves management\nor other employees who have a significant role in the registrant’s internal control over financial reporting.\n\nDated: June 15, 2026\n\n*/s/ Edward Cabrera*\n\nEdward Cabrera\n\nChief Executive Officer and Chairman of the Board of Directors\n\n(Principal Executive Officer)"}