Exhibit 31.2



I, Sandra Valiquette, as Chief Financial Officer (principal accounting officer),
certify that:

         (1) I have  reviewed  this  annual  report on Form  10-KSB of  Mortgage
Assistance Center Corporation, ("Registrant").

         (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  circumstances  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
Registrant as of, and for, the periods presented in this annual report;

         (4) The Registrant's  other  certifying  officers and I are responsible
for establishing and maintaining  disclosure controls and procedures (as defined
in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant 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
         Registrant,  including its consolidated subsidiaries,  is made known to
         us by others within those entities,  particularly  during the period in
         which this annual report is being prepared;

                  (b) Evaluated the effectiveness of the Registrant'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 changes in the  Registrant's
         internal  control over  financial  reporting  that occurred  during the
         Registrant's most recent fiscal quarter (the Registrant's fourth fiscal
         quarter in the case of an annual report) that has materially  affected,
         or is reasonably likely to materially affect, the Registrant's internal
         control over financial reporting; and;

         (5) The Registrant's  other  certifying  officers and I have disclosed,
based on our most recent  evaluation  of the  internal  control  over  financial
reporting,  to the Registrant's auditors and the audit committee of Registrant'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  Registrant'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
         Registrant's internal control over financial reporting.




Date: April 14, 2008                          By:  /s/ Sandra Valiquette
                                                  ------------------------------
                                                   Sandra Valiquette,
                                                   Chief Financial Officer
                                                  (principal accounting officer)