Exhibit 31.2



I, Dale Hensel,  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 17, 2007                      By:      /s/ Dale Hensel
                                             -----------------------------------
                                               Dale Hensel,
                                               Chief Financial Officer
                                              (principal accounting officer)