Exhibit
      31.2





**CERTIFICATION
      OF PRINCIPAL EXECUTIVE OFFICER PRUSANT TO**


**EXCHANGE
      ACT RULE 13A-14(A)/15D-14(A) AS ADOPTED PURSUANT TO**


**SECTION
      302 OF THE SARBANES-OXLEY ACT OF 2002**





In
      connection with the Quarterly Report of Majic Wheels Corp. on Form 10-Q for
      the quarter ended September 30, 2008, as filed with the Securities and Exchange
      Commission on the date hereof, I, Asher Zwebner, Chief Accounting/Financial
      Officer of the Company, certify, pursuant to and for purposes of 18 U.S.C.
      Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act
      of
      2002, that





1.
 
      I have reviewed this Quarterly Report (Form 10-Q) of Majic Wheels Corp.;





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;





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)) and internal control over
      financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
      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.
 
      Designed such internal control over financial reporting, or caused such internal
      control over financial reporting to be designed under our supervision, to
      provide reasonable assurance regarding the reliability of financial reporting
      and the preparation of financial statements for external purposes in accordance
      with generally accepted accounting principles;




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
      control 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
      control over financial reporting;





5.
 
      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 small business issuer's registered independent 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 control 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 control
      over
      financial reporting




Date:
        November 10, 2008





/s/
                Asher ZwebnerAsher
                Zwebner


Chief Accounting/Financial Officer (Principal Financial Officer)