**EXHIBIT      14**

**WI-TRON,      INC.**

**CODE      OF ETHICS**

| ·   | Act                with honesty and integrity, avoiding actual or apparent conflicts                of                interest in personal and professional                relationships. |
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| ·   | Provide                public disclosure of information that is accurate, complete, objective,                relevant, timely and                understandable. |
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| ·   | Comply                with rules and regulations of federal, state and local governments,                and                other appropriate private and public regulatory                agencies. |
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| ·   | Act                in good faith, responsibly, with due care, competence and diligence,                without misrepresenting material facts or allowing one's independent                judgment to be subordinated. |
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| ·   | Respect                the confidentiality of information acquired in the course of one's                work                except when authorized or otherwise legally obligated to                disclose. |
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| ·   | Not                use for personal advantage confidential information acquired in the                course                of their work. |
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| ·   | Share                knowledge and maintain skills important and relevant to Wi-Tron,                Inc. |
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| ·   | Proactively                promote and be an example of ethical behavior as a responsible partner                among peers, in the work environment and the                community. |
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| ·   | Achieve                responsible use of and control over all assets and resources employed                or                entrusted. |
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