Exhibit 31.02
                                CERTIFICATIONS

I, Harvey Judkowitz, certify that:

1.  I have reviewed this quarterly report on Form 10-QSB of
    Photovoltaic Solar Cells, Inc. for the quarter ended November 30, 2007;

2.  Based on my knowledge, this 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 report;

3.  Based on my knowledge, the financial statements, and other financial
    information included in this 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 periods presented in
    this report;

5.  The small business issuer's other certifying officer(s) 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))
    [LANGUAGE OMITTED PER RELEASE NO. 34-52492] for the small business
    issuer 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 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;

    (b)[LANGUAGE OMITTED PER RELEASE NO. 34-52492];

    (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

    (d) Disclosed in this report any change in the small business issuer's
    internal controls 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 controls over financial reporting; and

5.  The small business issuer's other certifying officer(s) and I have
    disclosed, based on our most recent evaluation of internal controls over
    financial reporting, 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):

    (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 information;
    and

    (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 controls over financial reporting.

Dated: December 28, 2007          /s/ Harvey Judkowitz
                                  -----------------------
                                  Harvey Judkowitz,
                                  Treasurer



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