Exhibit 31.2

                                  CERTIFICATION

I, Jessica Lee, Chief Financial Officer of Wi-Tron, Inc. (the "Company") certify
that:

1. I have reviewed this quarterly report on Form 10-QSB of Wi-Tron, Inc.;

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  circumstance  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
small  business  issuer as of, and for,  the  period  presented  in this  annual
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))  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; and

5. I have disclosed,  based on my most recent evaluation,  to the small business
issuer's  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

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.


/s/ Jessica Lee                                                     May 19, 2006
-----------------------
Jessica Lee,
Chief Financial Officer