EXHIBIT 31.3

           CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL
         ACCOUNTING OFFICER PURSUANT TO 18 U.S.C 1350, AS ADOPTED, AND
        THE REQUIREMENTS OF SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Jessica Hye Lee, Chief Financial  Officer and Director of Wi-Tron,  Inc. (the
"Company") certify that:

      1.    I have reviewed this annual report on Form 10-KSB of Wi-Tron, Inc.;

      2.    Based on my  knowledge,  this  annual  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 circumstance
            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 small  business  issuer as of, and for, the period
            presented in this annual report.

      4.    I  am  responsible  for  establishing  and  maintaining   disclosure
            controls and procedures (as defined in Exchange Act Rules  13a-15(e)
            and  15d-15(e)) and internal  control over  financial  reporting (as
            defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small
            business issuer 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  small  business  issuer,  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.    Designed such internal  control over financial  reporting,  or
                  caused such internal  control over  financial  reporting to be
                  designed  under  our   supervision,   to  provide   reasonable
                  assurance regarding the reliability of financial reporting and
                  the preparation of financial  statements for external purposes
                  in accordance with generally accepted accounting principles;

            c.    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

            d.    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 (the small business  issuer's fourth fiscal quarter in
                  the case of an annual report) that has materially affected, or
                  is reasonably likely to materially  affect, the small business
                  issuer's internal control over financial reporting; and

<PAGE>

5.    I have  disclosed,  based  on my  most  recent  evaluation,  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
      functions):

      a.    All significant  deficiencies and material  weaknesses 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.


/s/ Jessica Hye Lee
----------------------------
 April 4, 2006

Jessica Hye Lee
----------------------------
Chief Financial Officer and Director