| 1.        | I      have reviewed this quarterly report on Form 10-Q of Majic Wheels      Corp. for the quarter ended September 30, 2009;                                                                                                                                                                                                                      |
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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 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      report;                                       |
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| 4.        | As the      registrant’s certifying officer, 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) and 15d-15(f)) for      the registrant andhave: |

|  | 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 report is being  prepared; |
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|  | 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; |
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|  | c. | 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 |
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|  | d. | Disclosed in this report any      change 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. |
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| 5.  | As the registrant's certifying officer, I      have disclosed, based on my most recent evaluation of internal control      over financial reporting, to the registrant’s auditors and the audit      committee of the 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 control over      financial reporting which are reasonably likely to adversely affect the      registrant’s ability to record, process, summarize and report financial      information; 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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| By:    | /s/      Asher Zwebner                                                  |
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| Name:  | Asher      Zwebner                                                      |
| Title: | Chief      Executive Officer, Chief Financial Officer      and Director |
|   | (Principal      Executive, Financial and Accounting      Officer)       |
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