| 1.   | I      have reviewed this quarterly report on Form 10-QSB/A of WiTel      Corp.; |
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| 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; |
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| 3.   | Based      on my knowledge, the financial statements and other financial information      included in this report fairly presents 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; |
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| 4.   | 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: |
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| 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): |
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| Dated      March 10, 2008   | /s/ James E.      Renton                                                         James      E. RentonPresident      and Chief Accounting Officer  |
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