**Exhibit      31.2**

**Certification      of Principal Executive Officer Pursuant to Exchange Act Rule 13A-14(A)/15D-14(A)      **

**as      Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of      2002**

|   | 6. | I                have reviewed this Quarterly Report on Form 10-KSB of Majic Wheels                Corp. |
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|   | 7. | Based                on my knowledge, this Quarterly 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 Quarterly Report; |
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|   | 8. | Based                on my knowledge, the financial statements, and other financial information                included in this Quarterly 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 Quarterly                Report; |
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|   | 9. | The                small business issuer’s other certifying officer(s) and 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)) 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, if any, is made known to us by others                within those entities, particularly during the period in which this                Quarterly Report is being prepared: |
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|   | b) | Evaluated                the effectiveness of the small business issuer disclosure’s controls and                procedures and presented in this Quarterly 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 evaluations;                and |
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|   | c) | Disclosed                in this Quarterly Report any change in the small business issuer                internal                control over financial report that occurred during the small business                issuer’s most recent fiscal quarter (the small business issuer fourth                fiscal quarter in the case of any annual report) that has materially                affected, or is reasonably likely to materially affect, the Registrant’s                internal control over financial                reporting; |
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|   | 10. | The                small business issuer’s other certifying officer(s) and I have disclosed,                based on our most recent evaluation of internal control over financial                reporting, to the Registrant’s registered independent auditors and                the audit committee of Registrant’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 controls over financial reporting which are                reasonably likely to adversely affect the small business issuer’s ability                to record, process, summarize, and report financial data and have                identified for the small business issuer’s auditors any material                weaknesses in internal controls;                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 Registrant’s internal control                over financial reporting. |
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| /s/                Asher Zwebner                  |
|---------------------------------------------------|
| Asher                Zwebner                      |
| Chief                Financial/Accounting Officer |
| (Principal                Executive Officer)      |

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