**EXHIBIT      31.2**

**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**

|   | 6 | I                have reviewed this annual report on Form 10-KSB of Wi-Tron,                Inc.; |
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|   | 7 | 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; |
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|   | 8 | 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. |
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|   | 9 | 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: |
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|   | (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; |
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|   | (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; |
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|   | (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 |
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|   | (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 |
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|   | 10 | The                registrant's other certifying officer and 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): |
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|   | (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 |
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|  | (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. |
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| /s/                Tarlochan S. Bains                          |        | April                14, 2008 |
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| Tarlochan                S. Bains,                             |   |
| Vice                President and Principal Accounting Officer |   |

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