Exhibit 31.1


I, Ron Johnson, as Chief Executive 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 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 Registrant as
of, and for, the periods presented in this 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.

(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:  November 14, 2007           By:    /s/ Ron Johnson
                                        ----------------------------------------
                                           Ron Johnson
                                           President and Chief Executive Officer