| DELAWARE                                  |   | 22-3440510                         |
|------------------------------------------------|--------|------------------------------------|
| (State                or other jurisdiction of |   | (I.R.S.                Employer    |
| incorporation                or organization)  |   | Identification                No.) |

----

| PART                I - FINANCIAL                INFORMATION |                                                                                                                |
|--------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------|
|                                                         |                                                                                                                |   |
| Item                1                                        | Financial                Statements (Unaudited):                                                                    |   |
|                                                         |                                                                                                                |   |
|                                                         | Balance                Sheets                                                                                       | 1–2 |
|                                                         |                                                                                                                |   |
|                                                         | Statements                of Operations.                                                                            | 3 |
|                                                         |                                                                                                                |   |
|                                                         | Statement                of Changes in Stockholders' Deficiency                                                     | 4 |
|                                                         |                                                                                                                |   |
|                                                         | Statements                of Cash Flows                                                                             | 5 |
|                                                         |                                                                                                                |   |
|                                                         | Notes                to Financial Statements                                                                        | 6–10 |
|                                                         |                                                                                                                |   |
| Item                2                                        | Management's                Discussion and Analysis of Financial Condition and Results of                Operations | 11–14 |
|                                                         |                                                                                                                |   |
| Item                3.                                       | Controls                and Procedures                                                                              | 15 |
|                                                         |                                                                                                                |   |
| PART                II - OTHER                INFORMATION    |                                                                                                                |
|                                                         |                                                                                                                |   |
| Item                1.                                       | Legal                Proceedings                                                                                    | 15 |
| Item                2.                                       | Unregistered                Sales of Equity Securities and Use of Proceeds                                          | 15 |
| Item                4.                                       | Submission                of Matters to a Vote of Security Holders                                                  | 15 |
| Item                5.                                       | Other                Information                                                                                    | 15 |
| Item                6.                                       | Exhibits                                                                                                            | 16 |
|                                                         |                                                                                                                |   |
| Signatures                                                   | 17                                                                                                                  |
|                                                         |                                                                                                                |   |
| Exhibit                Index                                 | 18                                                                                                                  |

----

**PART      I - FINANCIAL INFORMATION**

**WI-TRON,      INC.**

**BALANCE      SHEETS**

|                                                                                                                                              |   | June 302008 |     | December 312007 |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------|----------|----------------------|--------|
|                                                                                                                                              |   | Unaudited        |     |                 |   |
| **ASSETS**                (Pledged)                                                                                                               |   |             |     |                 |   |
|                                                                                                                                              |   |             |     |                 |   |   |   |
| **CURRENT                ASSETS**                                                                                                                 |   |             |     |                 |   |   |   |
| Cash                and cash equivalents                                                                                                          |   | $                | -        |                 | $      | 13,917 |   |
| Accounts                receivable, net of allowance for doubtful accounts of                 $5,872 and $702 in 2008 and 2007, respectively |   |             | 75,396   |                 |   | 7,834 |   |
| Inventories                                                                                                                                       |   |             | 31,761   |                 |   | 42,500 |   |
|                                                                                                                                              |   |             |     |                 |   |   |   |
| Total                current assets                                                                                                               |   |             | 107,157  |                 |   | 64,251 |   |
|                                                                                                                                              |   |             |     |                 |   |   |   |
| **PROPERTY                AND EQUIPMENT - AT COST**                                                                                               |   |             |     |                 |   |   |   |
| Machinery                and equipment                                                                                                            |   |             | 587,276  |                 |   | 587,276 |   |
| Furniture                and fixtures                                                                                                             |   |             | 43,750   |                 |   | 43,750 |   |
| Leasehold                improvements                                                                                                             |   |             | 8,141    |                 |   | 8,141 |   |
|                                                                                                                                              |   |             | 639,167  |                 |   | 639,167 |   |
| Less                accumulated depreciation and amortization                                                                                     |   |             | (632,129 | )                    |   | (629,965 | ) |
|                                                                                                                                              |   |             | 7,038    |                 |   | 9,202 |   |
|                                                                                                                                              |   |             |     |                 |   |   |   |
| **SECURITY                DEPOSITS AND OTHER NON-CURRENT ASSETS**                                                                                 |   |             | 5,500    |                 |   | 5,500 |   |
| Total                Assets                                                                                                                       |   | $                | 119,695  |                 | $      | 78,953 |   |

----

**WI-TRON,        INC.**

**BALANCE      SHEETS **

|                                                                                                                                                                                                                                                                                                                 |   | June 302008 |        | December 312007 |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------|-------------|----------------------|--------|
|                                                                                                                                                                                                                                                                                                                 |   | Unaudited        |        |                 |   |
| **LIABILITIES                AND STOCKHOLDERS' DEFICIENCY**                                                                                                                                                                                                                                                          |   |             |        |                 |   |
| **CURRENT                LIABILITIES**                                                                                                                                                                                                                                                                               |   |             |        |                 |   |
|                                                                                                                                                                                                                                                                                                                 |   |             |        |                 |   |
| Bank                Overdraft                                                                                                                                                                                                                                                                                        |   | $                | 35,758      |                 | $      | - |   |
| Secured                note payable in connection with Phoenix investor rescinded agreement                -                payment in default                                                                                                                                                                       |   |             | 10,000      |                 |   | 10,000 |   |
| Notes                payable issued in connection with private placement of common stock,                including accrued interest of $52,016 (2008) and $43,016 (2007) -                payment                in default                                                                                          |   |             | 352,016     |                 |   | 343,016 |   |
| Accounts                payable                                                                                                                                                                                                                                                                                      |   |             | 213,296     |                 |   | 255,281 |   |
| Accrued                expenses and other current liabilities (including delinquent federal                and                state payroll taxes, penalties and interest aggregating $254,865                at June                30, 2008                and $263,322 at December 31, 2007                       |   |             | 410,061     |                 |   | 300,097 |   |
| Accrued                settlement of litigation                                                                                                                                                                                                                                                                      |   |             | 95,000      |                 |   | 95,000 |   |
| Loans                payable to Tek, Ltd.                                                                                                                                                                                                                                                                            |   |             | 1,046,702   |                 |   | 908,662 |   |
| Loans                payable - officers                                                                                                                                                                                                                                                                              |   |             | 6,673       |                 |   | 159,511 |   |
| Total                current liabilities                                                                                                                                                                                                                                                                             |   |             | 2,169,506   |                 |   | 2,071,567 |   |
|  **STOCKHOLDERS'                (DEFICIENCY)**                                                                                                                                                                                                                                                                  |   |             |        |                 |   |   |   |
|                                                                                                                                                                                                                                                                                                                 |   |             |        |                 |   |   |   |
| Convertible                Preferred stock, Series C authorized 5,000,000 shares of $.0001 par                value;                no shares issued or outstanding at June 30, 2008 and December 31,                2007,                respectively, with a liquidation preference of $2 per                share |   |             | -           |                 |   | - |   |
|                                                                                                                                                                                                                                                                                                                 |   |             |        |                 |   |   |   |
| Common                stock - authorized, 100,000,000 shares of $.0001 par value; shares                70,778,293 and 50,028,293 shares issued and outstanding at                June 30, 2008 and December 31, 2007, respectively                                                                        |   |             | 7,078       |                 |   | 5,003 |   |
|                                                                                                                                                                                                                                                                                                                 |   |             |        |                 |   |   |   |
| Additional                paid-in capital                                                                                                                                                                                                                                                                            |   |             | 26,693,107  |                 |   | 26,007,755 |   |
|                                                                                                                                                                                                                                                                                                                 |   |             |        |                 |   |   |   |
| Accumulated                deficit                                                                                                                                                                                                                                                                                   |   |             | (28,749,996 | )                    |   | (28,005,372 | ) |
|                                                                                                                                                                                                                                                                                                                 |   |             |        |                 |   |   |   |
| Total                Stockholders' (Deficiency)                                                                                                                                                                                                                                                                      |   |             | (2,049,811  | )                    |   | (1,992,614 | ) |
|                                                                                                                                                                                                                                                                                                                 |   |             |        |                 |   |   |   |
| Total                Liabilities and Stockholders' (Deficiency)                                                                                                                                                                                                                                                      |   | $                | 119,695     |                 | $      | 78,953 |   |

----

**WI-TRON,      INC.**

**STATEMENTS      OF OPERATIONS (Unaudited)**

|                                                                |   | Three Months EndedJune 30 |       | Six Months EndedJune 30 |   |
|---------------------------------------------------------------------|--------|------------------------------------------|------------|----------------------------------------|--------|
|                                                                |   | 2008                                     |       | 2007                                   |   | 2008 |   | 2007 |   |
|                                                                |   |                                     |       |                                   |   |   |   |   |   |
| Net                sales                                            |   | $                                        | 75,040     |                                   |   | 42,200 |   | $ | 106,221 |   | $ | 56,224 |   |
| Cost                of goods sold                                   |   |                                     | 78,315     |                                   |   | 101,330 |   |   | 153,610 |   |   | 145,166 |   |
|                                                                |   |                                     |       |                                   |   |   |   |   |   |   |   |   |   |
| Gross                profit (loss)                                  |   |                                     | (3,275     | )                                      |   | (59,130 | ) |   | (47,389 | ) |   | (88,942 | ) |
|                                                                |   |                                     |       |                                   |   |   |   |   |   |   |   |   |   |
| Operating                expenses                                   |   |                                     |       |                                   |   |   |   |   |   |   |   |   |   |
| Selling,                general and                administrative   |   |                                     | 235,648    |                                   |   | 111,688 |   |   | 441,896 |   |   | 261,553 |   |
| Research,                engineering and                development |   |                                     | 94,860     |                                   |   | 110,819 |   |   | 228,595 |   |   | 284,159 |   |
| Total                operating expenses                             |   |                                     | 330,508    |                                   |   | 222,507 |   |   | 670,491 |   |   | 545,712 |   |
|                                                                |   |                                     |       |                                   |   |   |   |   |   |   |   |   |   |
| Operating                loss                                       |   |                                     | (333,783   | )                                      |   | (281,637 | ) |   | (717,880 | ) |   | (634,654 | ) |
|                                                                |   |                                     |       |                                   |   |   |   |   |   |   |   |   |   |
| Nonoperating                income (expenses)                       |   |                                     |       |                                   |   |   |   |   |   |   |   |   |   |
| Interest                income and other                income      |   |                                     | 31         |                                   |   | - |   |   | 169 |   |   | - |   |
| Interest                expense                                     |   |                                     | (6,761     | )                                      |   | (4,500 | ) |   | (11,261 | ) |   | (9,000 | ) |
| Tax                penalties and                interest            |   |                                     | (7,457     | )                                      |   | (25,309 | ) |   | (14,642 | ) |   | (35,947 | ) |
|                                                                |   |                                     |       |                                   |   |   |   |   |   |   |   |   |   |
| Loss                before income taxes.                            |   |                                     | (347,970   | )                                      |   | (311,446 | ) |   | (743,614 | ) |   | (679,601 | ) |
|                                                                |   |                                     |       |                                   |   |   |   |   |   |   |   |   |   |
| Provision                for income taxes                           |   |                                     | 490        |                                   |   | - |   |   | 1,010 |   |   | 520 |   |
|                                                                |   |                                     |       |                                   |   |   |   |   |   |   |   |   |   |
| NET                LOSS.                                            |   | $                                        | (348,460   | )                                      | $      | (311,446 | ) | $ | (744,624 | ) | $ | (680,121 | ) |
|                                                                |   |                                     |       |                                   |   |   |   |   |   |   |   |   |   |
| Net                loss per share - basic and diluted               |   | $                                        | (0.01      | )                                      | $      | (0.01 | ) | $ | (0.01 | ) | $ | (0.01 | ) |
|                                                                |   |                                     |       |                                   |   |   |   |   |   |   |   |   |   |
| Weighted                average number of shares outstanding        |   |                                     | 69,459,612 |                                   |   | 50,028,293 |   |   | 63,840,106 |   |   | 49,232,160 |   |

----

**WI-TRON,      INC. **

**STATEMENT      OF CHANGES IN STOCKHOLDERS' DEFICIENCY **

**Six      Months Ended June 30, 2008 **

|                                                                                                                                                                                                                                               |   | Common                Stock |         | Additional                Paid-In |   | Accumulated  |   |    |       |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------|--------------|-----------------------------------|--------|--------------|--------|---------|------------|
|                                                                                                                                                                                                                                               |   | Shares                      |         | Par                Value          |   | Capital      |   | Deficit |       | Total |   |
|                                                                                                                                                                                                                                               |   |                        |         |                              |   |         |   |    |       |   |   |
| BALANCE                AT DECEMBER 31, 2007                                                                                                                                                                                                        |   |                        | 50,028,293   |                              | $      | 5,003        |   | $       | 26,007,755 |   | $ | (28,005,372 | ) | $ | (1,992,614 | ) |
|                                                                                                                                                                                                                                               |   |                        |         |                              |   |         |   |    |       |   |   |   |   |   |   |   |
| Net                loss for the six months ended June 30, 2008                                                                                                                                                                                     |   |                        |         |                              |   |         |   |    |       |   |   | (744,624 | ) |   | (744,624 | ) |
|                                                                                                                                                                                                                                               |   |                        |         |                              |   |         |   |    |       |   |   |   |   |   |   |   |
| Private                placement of common stock - (February 2008)                                                                                                                                                                                 |   |                        | 15,250,000   |                              |   | 1,525        |   |    | 213,475    |   |   |   |   |   | 215,000 |   |
|                                                                                                                                                                                                                                               |   |                        |         |                              |   |         |   |    |       |   |   |   |   |   |   |   |
| Amortization                of share based compensation                                                                                                                                                                                            |   |                        |         |                              |   |         |   |    | 4,977      |   |   |   |   |   | 4,977 |   |
|                                                                                                                                                                                                                                               |   |                        |         |                              |   |         |   |    |       |   |   |   |   |   |   |   |
| Shares                issued to investor relations firm (February 2008)                                                                                                                                                                            |   |                        | 2,500,000    |                              |   | 250          |   |    | 87,250     |   |   |   |   |   | 87,500 |   |
|                                                                                                                                                                                                                                               |   |                        |         |                              |   |         |   |    |       |   |   |   |   |   |   |   |
| Shares                issued to Devendar Bains in settlement of                note payable (May 2008)                                                                                                                                             |   |                        | 3,000,000    |                              |   | 300          |   |    | 149,700    |   |   |   |   |   | 150,000 |   |
|                                                                                                                                                                                                                                               |   |                        |         |                              |   |         |   |    |       |   |   |   |   |   |   |   |
| Funds                received from private placement escrow in connection with subscription                agreements for 22,995,000 shares to be issued after the increase                in                authorized shares (May and June 2008) |   |                        |    |                              |   |    |   |    | 229,950    |   |   |    |   |   | 229,950 |   |
|                                                                                                                                                                                                                                               |   |                        |         |                              |   |         |   |    |       |   |   |   |   |   |   |   |
| BALANCE                AT JUNE 30, 2008                                                                                                                                                                                                            |   |                        | 70,778,293   |                              | $      | 7,078        |   | $       | 26,693,107 |   | $ | (28,749,996 | ) | $ | (2,049,811 | ) |

----

**WI-TRON,      INC. **

**STATEMENTS      OF CASH FLOWS - UNAUDITED**

|                                                                                                                                                                                                                           |   | Six Months Ended June 30, |     |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------|----------|
|                                                                                                                                                                                                                           |   | 2008                                     |     | 2007  |   |
|                                                                                                                                                                                                                           |   |                                          |     |   |   |
| **Operating                activities:**                                                                                                                                                                                       |   |                                          |     |   |   |   |   |
| Net                Loss                                                                                                                                                                                                        |   | $                                             | (744,624 | ) | $ | (680,121 | ) |
|                                                                                                                                                                                                                           |   |                                          |     |   |   |   |   |
| Adjustments                to reconcile net loss to net cash used in operating                activities                                                                                                                       |   |                                          |     |   |   |   |   |
| Depreciation                and amortization                                                                                                                                                                                   |   |                                          | 2,164    |   |   | 2,166 |   |
| Amortization                of share based compensation                                                                                                                                                                        |   |                                          | 4,977    |   |   | 4,978 |   |
| (Decrease)                increase in allowance for doubtful accounts                                                                                                                                                          |   |                                          |     |   |   | 9,000 |   |
| Interest                accrued on notes payable issued in connection with private placement                of                common stock                                                                                     |   |                                          | 9,000    |   |   | 9,000 |   |
| Common                shares issued to public relations firm                                                                                                                                                                   |   |                                          | 87,500   |   |   | - |   |
| Changes                in assets and liabilities                                                                                                                                                                               |   |                                          |     |   |   |   |   |
| Accounts                receivable                                                                                                                                                                                             |   |                                          | (67,562  | ) |   | 15,680 |   |
| Inventories                                                                                                                                                                                                                    |   |                                          | 10,739   |   |   | 10,180 |   |
| Accounts                payable and accrued expenses                                                                                                                                                                           |   |                                          | 67,979   |   |   | 191,217 |   |
| Total                adjustments                                                                                                                                                                                               |   |                                          | 114,797  |   |   | 242,221 |   |
| Net                cash (used) for operating activities                                                                                                                                                                        |   |                                          | (629,827 | ) |   | (437,900 | ) |
|                                                                                                                                                                                                                           |   |                                          |     |   |   |   |   |
| **Financing                activities:**                                                                                                                                                                                       |   |                                          |     |   |   |   |   |
| Overdraft                                                                                                                                                                                                                 |   |                                          | 35,758   |   |   | 1,279 |   |
| Advances                from Tek, Ltd.                                                                                                                                                                                         |   |                                          | 138,040  |   |   | 437,121 |   |
| Officer                loans                                                                                                                                                                                                   |   |                                          | (2,838   | ) |   | (500 | ) |
| Funds                received from private placement escrow in connection with subscription                agreements for 22,995,000 shares to be issued after the increase                in                authorized shares |   |                                          | 229,950  |   |   | - |   |
| Proceeds                from private placements of common stock                                                                                                                                                                |   |                                          | 215,000  |   |   | - |   |
| Net                cash provided by financing activities                                                                                                                                                                       |   |                                          | 615,910  |   |   | 437,900 |   |
| **DECREASE                IN CASH**                                                                                                                                                                                            |   |                                          | (13,917  | ) |   |   |   |
| Cash                at beginning of period                                                                                                                                                                                     |   |                                          | 13,917   |   |   | - |   |
| **Cash                at end of period**                                                                                                                                                                                       |   | $                                             | -        |   | $ | - |   |
|                                                                                                                                                                                                                           |   |                                          |     |   |   |   |   |
| Supplemental                disclosures of cash flow information:                                                                                                                                                              |   |                                          |     |   |   |   |   |
| Cash                paid for:  Interest                                                                                                                                                                                   |   | $                                             | -        |   | $ | - |   |
| Income                taxes                                                                                                                                                                                                    |   | $                                             | -        |   | $ | - |   |
|                                                                                                                                                                                                                           |   |                                          |     |   |   |   |   |
| Non-cash                financing activities                                                                                                                                                                                   |   |                                          |     |   |   |   |   |
|                                                                                                                                                                                                                           |   |                                          |     |   |   |   |   |
| Conversion                of Note Payable to Devendar Bains (former CEO) into 3,000,000 shares                of                restricted common stock                                                                        |   | $                                             | 150,000  |   | $ | - |   |

----

**WI-TRON,        INC.**

**Notes        to Financial Statements (Unaudited)**

**June        30, 2008**

----

**WI-TRON,        INC.**

**Notes        to Financial Statements (Unaudited)**

**June        30, 2008**

| 1. | Warrants                and Options |
|----|-------------------------------------|

|  | (1) | 20,000                exercisable at $1.00 through May 2010 |
|--|-----|-------------------------------------------------------------|

|  | (2) | 600,000                exercisable at $.20 through August                2009 |
|--|-----|-------------------------------------------------------------------------------|

|  | (3) | 750,000                exercisable at $.20 through August                2009 |
|--|-----|-------------------------------------------------------------------------------|

| 2. | Private                Placements of Common Stock and                Debt |
|----|---------------------------------------------------------------------------|

----

**WI-TRON,          INC.**

**Notes          to Financial Statements (Unaudited)**

**June          30, 2008**

----

**WI-TRON,        INC.**

**Notes        to Financial Statements (Unaudited)**

**June        30, 2008**

----

**WI-TRON,          INC.**

**Notes          to Financial Statements (Unaudited)**

**June          30, 2008**

| 1. | Premises                leases |
|----|--------------------------------|

| 2. | Phoenix                Opportunity Fund II, L.P. |
|----|--------------------------------------------------|

----

**PART            I - FINANCIAL INFORMATION**

**Item      2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF **

**Financial      Condition and Results of Operations**

**Results      of Operations - The Three Months Ended June 30, 2008 Compared to the Three      Months Ended June 30, 2007 .**

**Results      of Operations - The Six Months Ended June 30, 2008 Compared to Six Months Ended      June 30, 2007.**

----

**Liquidity      and Capital Resources**

----

***Critical      Accounting Policies***

----

----

**Item      3. CONTROLS AND PROCEDURES**

**PART      II - OTHER INFORMATION**

**ITEM      1. LEGAL PROCEEDINGS**

**ITEM      2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF      PROCEEDS**

**ITEM      3.  DEFAULTS UPON SENIOR      SECURITIES**

**ITEM      4 SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS**

**ITEM      5. OTHER INFORMATION.**

----

**ITEM      6. EXHIBITS**

| (a)              (2) Exhibits  |
|-------------------------------------|
|                  1.1(1)        |   | Form                of Underwriting Agreement |
|                  1.2(1)        |   | Form                of Selected Dealer Agreement |
|                  1.3(1)        |   | Form                of Agreement Among Underwriters |
|                  3.1(1)        |   | Certificate                of Incorporation of the Company |
|                  3.2(1)        |   | Certificate                of Merger (Delaware) |
|                  3.3(1)        |   | Certificate                of Merger (New Jersey) |
|                  3.4(1)        |   | Agreement                and Plan of Merger |
|                  3.5(1)        |   | By-Laws                of the Company |
|                  3.6(2)        |   | Certificate                of Designation of Series A Preferred Stock |
|                  3.7(3)        |   | Certificate                of Amendment to the Certificate of Incorporation |
|                  4.1(1)        |   | Specimen                Certificate for shares of Common Stock |
|                  4.2(1)        |   | Specimen                Certificate for Warrants |
|                  4.3(1)        |   | Form                of Underwriter’s Purchase Option |
|                  4.4(1)        |   | Form                of Warrant Agreement |
| 10.1(1)                             |   | 1996                Incentive Stock Option Plan |
| 10.2(1)                             |   | Employment                Agreement between the Company and Devendar S. Bains |
| 10.3(1)                             |   | Employment                Agreement between the Company and Tarlochan Bains |
| 10.4(1)                             |   | Employment                Agreement between the Company and Nirmal Bains |
| 10.5                                |   | Intentionally                Omitted |
| 10.6                                |   | Intentionally                Omitted |
| 10.7(1)                             |   | Agreement                between the Company and Electronic Marketing Associates,                Inc. |
| 10.8(1)                             |   | Agreement                between the Company and Link Microtek Limited. |
| 10.9(1)                             |   | Agreement                between the Company and ENS Engineering. |
| 10.10(4)                            |   | Settlement                Agreement between John Chase Lee and the Company |
| 10.11(5)                            |   | 2005                Stock Option Plan |
| 10.12*                              |   | Merger                Agreement and Plan of Reorganization |
| 14(6)                               |   | Code                of Ethics |
|                                |   |   |
| 31.1*                               |   | Certification                of Principal Executive Officer Pursuant to Section 302 of                the |
|                                |   | Sarbanes-                Oxley Act of 2002 (18 U.S.C. Sec. 1350). |
| 31.2*                               |   | Certification                of Principal Accounting Officer Pursuant to Section 302 of                the |
|                                |   | Sarbanes-Oxley                Act of 2002 (18 U.S.C. Sec. 1350). |
| 32.1*                               |   | Written                Statement of Principal Executive Officer Pursuant to Section 906                of                the |
|                                |   | Sarbanes-Oxley                Act of 2002 (18 U.S.C. Section 1350). |
| 32.2*                               |   | Written                Statement of Principal Accounting Officer Pursuant to Section 906                of                the |
|                                |   | Sarbanes-Oxley                Act of 2002 (18 U.S.C. Section                1350). |

|  | (1) | Incorporated                by Reference to the Company’s Registration Statement on Form SB-2, No.                333-11015. |
|--|-----|------------------------------------------------------------------------------------------------------------------------------------|

|  | (2) | Incorporated                by Reference to the Company’s Current Report on Form 8-K filed on August                3, 1999. |
|--|-----|------------------------------------------------------------------------------------------------------------------------------------|

|  | (3) | Incorporated                by Reference to the Company’s Current Report on Form 8-K filed on November                9, 2005. |
|--|-----|--------------------------------------------------------------------------------------------------------------------------------------|

|  | (4) | Incorporated                by Reference to the Company’s Current Report on Form 8-K filed on July 21,                2005. |
|--|-----|-----------------------------------------------------------------------------------------------------------------------------------|

|  | (5) | Incorporated                by Reference to the Company’s Annual Report for December 31, 2005 on Form                10-KSB filed on April 6, 2006. |
|--|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (6) | Incorporated                by Reference to the Company’s Annual Report for December 31, 2006 on Form                10-KSB filed on May 18, 2007. |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

|                                     |                       |                                              |
|------------------------------------------|----------------------------|---------------------------------------------------|
|                                     | WI-TRON,              INC. |
|                                |                  |                                         |
| Dated: August              19, 2008 | By:              | /s/  John              C. Lee           |
|                                     | Name:                      |  John              C. Lee                    |
|                                     | Title:                     | Chief              Executive Officer and Director |

|                                          |            |                                                         |
|------------------------------------------|-----------------|--------------------------------------------------------------|
| Dated: August              19, 2008 | By:   | /s/  Tarlochan              S. Bains               |
|                                     | Name:           |  Tarlochan              S. Bains                        |
|                                     | Title:          | Vice              President and Principal Accounting Officer |

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**EXHIBIT      INDEX **

| **Exhibit** |   |                                                                                                                                                                                              |
|-------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **No.**     |   | **Description**                                                                                                                                                                                   |
| 10.12       |   | Merger                Agreement and Plan of Reorganization                                                                                                                                        |
| 31.1        |   | Certification                of Principal Executive Officer Pursuant to Section 302 of the Sarbanes-                Oxley Act of 2002 (18 U.S.C. Sec. 1350).                                      |
| 31.2        |   | Certification                of Principal Accounting Officer Pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002 (18 U.S.C. Sec. 1350).                                      |
| 32.1        |   | Written                Statement of Principal Executive Officer Pursuant to Section 906                of the                Sarbanes-Oxley Act of 2002 (18 U.S.C. Section 1350).                 |
| 32.2        |   | Written                Statement of Principal Accounting Officer Pursuant to Section 906                of the                Sarbanes-Oxley Act of 2002 (18 U.S.C. Section                1350). |

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