Exhibit 31

CERTIFICATION OF CHIEF EXECUTIVE AND FINANCIAL OFFICER
Pursuant to Section 302
of the Sarbanes-Oxley Act of 2002

I, Dale Hensel, certify that:

(1) I have reviewed this quarterly report on Form 10-QSB of Mortgage  Assistance
Center Corporation, ("Registrant").

(2) 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;

(3)  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;

(4) I am responsible for  establishing and maintaining  disclosure  controls and
procedures  (as defined in Exchange Act Rules  13a-15(e) and  15d-15(e)) for the
registrant 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  registrant,  including its  consolidated
subsidiaries, is made known to us by others within those entities,  particularly
during the period in which this quarterly report is being prepared;

(b) 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

(c) disclosed in this report any changes 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; and;

(5) I have  disclosed,  based  on our most  recent  evaluation  of the  internal
control over financial  reporting,  to the  registrant's  auditors and the audit
committee  of  registrant'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  registrant'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 registrant's  internal control over
financial reporting.


November 14, 2006                         MORTGAGE ASSISTANCE CENTER CORPORATION


                                           /s/ Dale Hensel
                                          --------------------------------------
                                          By: Dale Hensel
                                          Title: President, CEO, CFO
                                          (Principal Executive Officer and
                                          Principal Financial Officer)