Exhibit 31.2

I, Richard Coleman, as Chief Financial Officer (principal accounting officer) of
the Company 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  annual  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 annual
report;

(3)  Based  on my  knowledge,  the  financial  statements  and  other  financial
information  included  in this annual  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 annual report;

(4)  The  Registrant's  other  certifying  officers  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)) 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 annual 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) The Registrant's  other certifying  officers and 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 the 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.


 Date:  August 20, 2007                      By:  /s/ Richard D. Coleman
                                                  ------------------------
                                                  Richard D. Coleman
                                                  Chief Financial Officer
                                                  (principal accounting officer)