| x | QUARTERLY                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934                FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30,                2008. |
|---|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| o | TRANSITION                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES AND EXCHANGE ACT                OF                1934. |
|---|--------------------------------------------------------------------------------------------------------------------------------------|

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

| Large accelerated filer o                                                                            | Accelerated filer o         |  |
|------------------------------------------------------------------------------------------------------|-----------------------------|--|
| Non-accelerated filer o              (Do not check if a smaller              reporting company) | Smaller reporting company x |

----

| 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                                                                                              |   |   | 6-11   |   |
|                                                                                                                                      |   |   |   |   |
| Item                2 Management's Discussion and Analysis of Financial Condition and                Results                of Operations |   |   | 12-15  |   |
|                                                                                                                                      |   |   |   |   |
| Item                3. Controls and Procedures                                                                                            |   |   | 16     |   |
|                                                                                                                                      |   |   |   |   |
| PART                II - OTHER                INFORMATION                                                                                 |   |   |   |   |
|                                                                                                                                      |   |   |   |   |
| Item                1. Legal Proceedings                                                                                                  |   |   | 16     |   |
| Item                2. Unregistered                Sales of Equity Securities and Use of Proceeds                                         |   |   | 16     |   |
| Item                4. Submission of Matters to a Vote of Security Holders..                                                              |   |   | 16     |   |
| Item                5. Other Information                                                                                                  |   |   | 17     |   |
| Item                6. Exhibits                                                                                                           |   |   | 18     |   |
|                                                                                                                                      |   |   |   |   |
| Signatures                                                                                                                                |   |   | 19     |   |
|                                                                                                                                      |   |   |   |   |
| Exhibit                Index                                                                                                              |   |   | 20     |   |

----

**PART      I - FINANCIAL INFORMATION**

**WI-TRON,      INC.**

**BALANCE      SHEETS**

| **ASSETS**                                                                                                                                  |   | September                302008 |     | December                312007 |   |
|---------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------|----------|--------------------------------|--------|
|                                                                                                                                        |   | Unaudited                       |     |                           |   |
| **CURRENT                ASSETS**                                                                                                           |   |                            |     |                           |   |
| Cash                and cash equivalents                                                                                                    |   | $                               | -        |                           | $      | 13,917 |   |
| Accounts                receivable, net of allowance for doubtful accounts of $9,000                and $702 in 2008 and 2007, respectively |   |                            | 4,625    |                           |   | 7,834 |   |
| Inventories                                                                                                                                 |   |                            | 60,906   |                           |   | 42,500 |   |
| Prepaid                expenses and other current assets                                                                                    |   |                            | 783      |                           |   | - |   |
|                                                                                                                                        |   |                            |     |                           |   |   |   |
| Total                current assets                                                                                                         |   |                            | 66,314   |                           |   | 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                                                                               |   |                            | (633,212 | )                              |   | (629,965 | ) |
|                                                                                                                                        |   |                            | 5,955    |                           |   | 9,202 |   |
|                                                                                                                                        |   |                            |     |                           |   |   |   |
| **SECURITY                DEPOSITS AND OTHER NON-CURRENT ASSETS**                                                                           |   |                            | 5,500    |                           |   | 5,500 |   |
|                                                                                                                                        |   |                            |     |                           |   |   |   |
| Total                Assets                                                                                                                 |   | $                               | 77,769   |                           | $      | 78,953 |   |

----

**WI-TRON,      INC.**

**BALANCE      SHEETS **

| **LIABILITIES                AND STOCKHOLDERS' DEFICIENCY**                                                                                                                                                                                                                                                                                                 |   | September                302008 |        | December                312007 |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------|-------------|--------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                        |   | Unaudited                       |        |                           |   |
| **CURRENT                LIABILITIES**                                                                                                                                                                                                                                                                                                                      |   |                            |        |                           |   |
|                                                                                                                                                                                                                                                                                                                                                        |   |                            |        |                           |   |
| Bank                Overdraft                                                                                                                                                                                                                                                                                                                               |   | $                               | 633         |                           | $      | - |   |
| 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                $56,510                (2008) and $43,016 (2007) -                payment in default                                                                                                   |   |                            | 356,516     |                           |   | 343,016 |   |
| Accounts                payable                                                                                                                                                                                                                                                                                                                             |   |                            | 145,453     |                           |   | 255,281 |   |
| Accrued                expenses and other current liabilities (including delinquent                federal and state payroll taxes, penalties and interest                aggregating $289,520 at September 30, 2008 and                $263,322 at December 31, 2007                                                                                       |   |                            | 618,649     |                           |   | 395,097 |   |
| Loans                payable to Tek, Ltd.                                                                                                                                                                                                                                                                                                                   |   |                            | 1,130,071   |                           |   | 908,662 |   |
| Advances                from customers                                                                                                                                                                                                                                                                                                                      |   |                            | 42,450      |                           |   | - |   |
| Loans                payable - officers                                                                                                                                                                                                                                                                                                                     |   |                            | 8,395       |                           |   | 159,511 |   |
| Total                current liabilities                                                                                                                                                                                                                                                                                                                    |   |                            | 2,312,167   |                           |   | 2,071,567 |   |
|                                                                                                                                                                                                                                                                                                                                                        |   |                            |        |                           |   |   |   |
| **STOCKHOLDERS'                (DEFICIENCY)**                                                                                                                                                                                                                                                                                                               |   |                            |        |                           |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                        |   |                            |        |                           |   |   |   |
| Convertible                  Preferred stock,                  Series D authorized 1,000,000 shares at $.0001 par value; issued                  and                  outstanding 472,480 shares at September 30, 2008 and no shares                  December                  31, 2007, with a liquidation preference of $0.01 per                  share |   |                            | 47          |                           |   | - |   |
|                                                                                                                                                                                                                                                                                                                                                        |   |                            |        |                           |   |   |   |
| Convertible                Preferred stock,                Series C authorized 5,000,000 shares of $.0001 par value; no shares                issued                or outstanding at September 30, 2008 and December 31, 2007 with a                liquidation preference of $2.00 per share                                                              |   |                            | -           |                           |   | - |   |
|                                                                                                                                                                                                                                                                                                                                                        |   |                            |        |                           |   |   |   |
| Common                stock - authorized,                100,000,000 shares of $.0001 par value; shares 76,778,293 and 50,028,293                shares issued and outstanding at September 30, 2008 and December                31                ,2007                                                                                                    |   |                            | 7,678       |                           |   | 5,003 |   |
|                                                                                                                                                                                                                                                                                                                                                        |   |                            |        |                           |   |   |   |
| Additional                paid-in capital                                                                                                                                                                                                                                                                                                                   |   |                            | 27,111,737  |                           |   | 26,007,755 |   |
|                                                                                                                                                                                                                                                                                                                                                        |   |                            |        |                           |   |   |   |
| Accumulated                deficit                                                                                                                                                                                                                                                                                                                          |   |                            | (29,353,860 | )                              |   | (28,005,372 | ) |
|                                                                                                                                                                                                                                                                                                                                                        |   |                            |        |                           |   |   |   |
| Total                Stockholders' (Deficiency)                                                                                                                                                                                                                                                                                                             |   |                            | (2,234,398  | )                              |   | (1,992,614 | ) |
|                                                                                                                                                                                                                                                                                                                                                        |   |                            |        |                           |   |   |   |
| Total                Liabilities and Stockholders' (Deficiency)                                                                                                                                                                                                                                                                                             |   | $                               | 77,769      |                           | $      | 78,953 |   |

----

**WI-TRON,      INC.**

**STATEMENTS      OF OPERATIONS (Unaudited)**

|                                                         |   | Three                Months Ended |       | Nine                Months Ended |   |
|--------------------------------------------------------------|--------|-----------------------------------|------------|----------------------------------|--------|
|                                                         |   | September                30  |       | September                30      |   |
|                                                         |   | 2008                              |       | 2007                             |   | 2008 |   | 2007 |   |
|                                                         |   |                              |       |                             |   |   |   |   |   |
| Net                sales                                     |   | $                                 | 24,872     |                             |   | 16,000 |   | $ | 69,774 |   | $ | 72,225 |   |
| Cost                of goods sold                            |   |                              | 81,259     |                             |   | 44,945 |   |   | 234,868 |   |   | 190,111 |   |
|                                                         |   |                              |       |                             |   |   |   |   |   |   |   |   |   |
| Gross                (loss)                                  |   |                              | (56,387    | )                                |   | (28,945 | ) |   | (165,094 | ) |   | (117,886 | ) |
|                                                         |   |                              |       |                             |   |   |   |   |   |   |   |   |   |
| Operating                expenses                            |   |                              |       |                             |   |   |   |   |   |   |   |   |   |
| Selling,                general and administrative           |   |                              | 158,182    |                             |   | 102,923 |   |   | 687,155 |   |   | 364,476 |   |
| Research,                engineering and development         |   |                              | 107,020    |                             |   | 102,050 |   |   | 335,615 |   |   | 386,209 |   |
| Total                operating expenses                      |   |                              | 265,202    |                             |   | 204,973 |   |   | 1,022,770 |   |   | 750,685 |   |
|                                                         |   |                              |       |                             |   |   |   |   |   |   |   |   |   |
| Operating                loss                                |   |                              | (321,589   | )                                |   | (233,918 | ) |   | (1,187,864 | ) |   | (868,571 | ) |
|                                                         |   |                              |       |                             |   |   |   |   |   |   |   |   |   |
| Nonoperating                income (expenses)                |   |                              |       |                             |   |   |   |   |   |   |   |   |   |
| Interest                income and other income              |   |                              | -          |                             |   | - |   |   | 169 |   |   | - |   |
| Debt                conversion and loan acquisition costs    |   |                              | -          |                             |   | - |   |   | (111,500 | ) |   | - |   |
| Interest                expense                              |   |                              | (8,001     | )                                |   | (4,501 | ) |   | (19,262 | ) |   | (13,500 | ) |
| Tax                penalties and interest                    |   |                              | (14,379    | )                                |   | (20,361 | ) |   | (29,021 | ) |   | (56,309 | ) |
|                                                         |   |                              |       |                             |   |   |   |   |   |   |   |   |   |
| Loss                before income taxes.                     |   |                              | (343,969   | )                                |   | (258,780 | ) |   | (1,347,478 | ) |   | (938,380 | ) |
|                                                         |   |                              |       |                             |   |   |   |   |   |   |   |   |   |
| Provision                for income taxes                    |   |                              | -          |                             |   | 1,264 |   |   | 1,010 |   |   | 1,784 |   |
|                                                         |   |                              |       |                             |   |   |   |   |   |   |   |   |   |
| NET                LOSS                                      |   | $                                 | (343,969   | )                                | $      | (260,044 | ) | $ | (1,348,488 | ) | $ | (940,164 | ) |
|                                                         |   |                              |       |                             |   |   |   |   |   |   |   |   |   |
| Net                loss per share - basic and diluted        |   | $                                 | NIL        |                             | $      | (0.01 | ) | $ | (0.02 | ) | $ | (0.02 | ) |
|                                                         |   |                              |       |                             |   |   |   |   |   |   |   |   |   |
| Weighted                average number of shares outstanding |   |                              | 76,778,293 |                             |   | 50,028,293 |   |   | 63,840,106 |   |   | 49,500,454 |   |

----

**WI-TRON,      INC. **

**STATEMENT      OF CHANGES IN STOCKHOLDERS' DEFICIENCY **

**Nine      Months Ended September 30, 2008**

|                                                                                                                                  |   | Series                  D Preferred Stock |    | Common                  Stock |   |   |   |                       |       |                                        |   |
|---------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------|---------|-------------------------------|--------|--------|--------|----------------------------|------------|---------------------------------------------|--------|
|                                                                                                                                  |   | Shares                                    |    | Par                  Value    |   | Shares |   | Par                  Value |       | Additional                  Paid-In Capital |   | Accumulated                  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 nine months ended September 30, 2008                                                                |   |                                      |    |                          |   |   |   |                       |       |                                        |   |   |   |   |   |   |   | (1,348,488 | ) |   | (1,348,488 | ) |
|                                                                                                                                  |   |                                      |    |                          |   |   |   |                       |       |                                        |   |   |   |   |   |   |   |   |   |   |   |   |
| Private                  placement of common stock                                                                                    |   |                                      |    |                          |   |   |   |                       | 15,250,000 |                                        |   | 1,525 |   |   | 213,475 |   |   |   |   |   | 215,000 |   |
|                                                                                                                                  |   |                                      |    |                          |   |   |   |                       |       |                                        |   |   |   |   |   |   |   |   |   |   |   |   |
| Amortization                  of share based compensation                                                                             |   |                                      |    |                          |   |   |   |                       |       |                                        |   |   |   |   | 7,467 |   |   |   |   |   | 7,467 |   |
|                                                                                                                                  |   |                                      |    |                          |   |   |   |                       |       |                                        |   |   |   |   |   |   |   |   |   |   |   |   |
| Common                  Stock issued to investor relations firm                                                                       |   |                                      |    |                          |   |   |   |                       | 2,500,000  |                                        |   | 250 |   |   | 87,250 |   |   |   |   |   | 87,500 |   |
|                                                                                                                                  |   |                                      |    |                          |   |   |   |                       |       |                                        |   |   |   |   |   |   |   |   |   |   |   |   |
| Common                  Stock issued to Devendar Bains in settlement of debt                                                          |   |                                      |    |                          |   |   |   |                       | 3,000,000  |                                        |   | 300 |   |   | 149,700 |   |   |   |   |   | 150,000 |   |
|                                                                                                                                  |   |                                      |    |                          |   |   |   |                       |       |                                        |   |   |   |   |   |   |   |   |   |   |   |   |
| Conversion                  of debt into common shares                                                                                |   |                                      |    |                          |   |   |   |                       | 2,500,000  |                                        |   | 250 |   |   | 62,500 |   |   |   |   |   | 62,750 |   |
|                                                                                                                                  |   |                                      |    |                          |   |   |   |                       |       |                                        |   |   |   |   |   |   |   |   |   |   |   |   |
| Partial                  conversion of Tek, Ltd. loan payable into common shares                                                      |   |                                      |    |                          |   |   |   |                       | 1,700,000  |                                        |   | 170 |   |   | 65,830 |   |   |   |   |   | 66,000 |   |
|                                                                                                                                  |   |                                      |    |                          |   |   |   |                       |       |                                        |   |   |   |   |   |   |   |   |   |   |   |   |
| Common                  shares issued to employee in lieu of salary                                                                   |   |                                      |    |                          |   |   |   |                       | 1,800,000  |                                        |   | 180 |   |   | 86,820 |   |   |   |   |   | 87,000 |   |
|                                                                                                                                  |   |                                      |    |                          |   |   |   |                       |       |                                        |   |   |   |   |   |   |   |   |   |   |   |   |
| Private                  placement of Series D Preferred Stock, net of offering expenses                  of                  $36,250 |   |                                      | 472,480 |                          |   | 47     |   |                       |       |                                        |   |   |   |   | 430,940 |   |   |   |   |   | 430,987 |   |
|                                                                                                                                  |   |                                      |    |                          |   |   |   |                       |       |                                        |   |   |   |   |   |   |   |   |   |   |   |   |
| BALANCE                  AT SEPTEMBER 30, 2008                                                                                        |   |                                      | 472,480 |                          | $      | 47     |   |                       | 76,778,293 |                                        | $      | 7,678 |   | $ | 27,111,737 |   | $ | (29,353,860 | ) | $ | (2,234,398 | ) |

----

**WI-TRON,      INC. **

**STATEMENTS      OF CASH FLOWS - UNAUDITED**

|                                                                                                                                                                              |   | Nine                Months Ended September 30, |       |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------|------------|
|                                                                                                                                                                              |   | 2008                                           |       | 2007 |   |
|                                                                                                                                                                              |   |                                           |       |   |   |
| **Operating                activities:**                                                                                                                                          |   |                                           |       |   |   |
| Net                Loss                                                                                                                                                           |   | $                                              | (1,348,488 | ) | $ | (940,164 | ) |
|                                                                                                                                                                              |   |                                           |       |   |   |   |   |
| Adjustments                to reconcile net loss to net cash used in operating                activities                                                                          |   |                                           |       |   |   |   |   |
| Depreciation                and amortization                                                                                                                                      |   |                                           | 3,247      |   |   | 3,248 |   |
| Provision                for doubtful accounts                                                                                                                                    |   |                                           | -          |   |   | 9,000 |   |
| Amortization                of share based compensation                                                                                                                           |   |                                           | 7,467      |   |   | 7,466 |   |
| Debt                and loan acquisition conversion costs                                                                                                          |   |                                           | 111,500    |   |   | - |   |
| Interest                accrued on notes payable issued in connection with                private placement of common stock                                                       |   |                                           | 13,500     |   |   | 13,500 |   |
| Common                shares issued to public relations firm                                                                                                                      |   |                                           | 87,500     |   |   | - |   |
| Common                shares issued to employee in lieu of salary                                                                                                                 |   |                                           | 87,000     |   |   | - |   |
| Changes                in assets and liabilities                                                                                                                                  |   |                                           |       |   |   |   |   |
| Accounts                receivable                                                                                                                                                |   |                                           | 3,209      |   |   | 14,996 |   |
| Inventories                                                                                                                                                                       |   |                                           | (18,406    | ) |   | 889 |   |
| Prepaid                expenses and other assets                                                                                                                                  |   |                                           | (783       | ) |   | - |   |
| Customer                advances                                                                                                                                                  |   |                                           | 42,450     |   |   | - |   |
| Accounts                payable and accrued expenses                                                                                                                              |   |                                           | 113,724    |   |   | 309,989 |   |
| Total                adjustments                                                                                                                                                  |   |                                           | 450,408    |   |   | 359,088 |   |
| Net                cash (used) for operating activities                                                                                                                           |   |                                           | (898,080   | ) |   | (581,076 | ) |
|                                                                                                                                                                              |   |                                           |       |   |   |   |   |
| **Financing                activities:**                                                                                                                                          |   |                                           |       |   |   |   |   |
| Overdraft                                                                                                                                                                    |   |                                           | 633        |   |   | 405 |   |
| Advances                from Tek, Ltd.                                                                                                                                            |   |                                           | 238,659    |   |   | 580,671 |   |
| Officer                loans                                                                                                                                                      |   |                                           | (1,116     | ) |   | - |   |
| Proceeds                from loan                                                                                                                                                 |   |                                           | 50,000     |   |   | - |   |
| Loan                repayment                                                                                                                                                     |   |                                           | (50,000    | ) |   | - |   |
| Net                proceeds from private placement escrow in connection with                subscription agreements for 472,480 shares of Series                D Preferred Stock |   |                                           | 430,987    |   |   | - |   |
| Proceeds                from private placements of common stock                                                                                                                   |   |                                           | 215,000    |   |   | - |   |
| Net                cash provided by financing activities                                                                                                                          |   |                                           | 884,163    |   |   | 581,076 |   |
|                                                                                                                                                                              |   |                                           |       |   |   |   |   |
| **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                                                                                                                                                       |   | $                                              | 1,010      |   | $ | 1,784 |   |
|                                                                                                                                                                              |   |                                           |       |   |   |   |   |
| 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)**

**September        30, 2008**

----

**WI-TRON,        INC.**

**Notes        to Financial Statements (Unaudited)**

**September        30, 2008**

----

**WI-TRON,        INC.**

**Notes        to Financial Statements (Unaudited)**

**September        30, 2008**

----

**WI-TRON,        INC.**

**Notes        to Financial Statements (Unaudited)**

**September        30, 2008**

----

**WI-TRON,        INC.**

**Notes        to Financial Statements (Unaudited)**

**September        30, 2008**

----

**WI-TRON,        INC.**

**Notes        to Financial Statements (Unaudited)**

**September        30, 2008**

----

**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 September 30, 2008 Compared to the      Three Months Ended September 30, 2007 .**

**Results      of Operations - The Nine Months Ended September 30, 2008 Compared to Nine Months      Ended September 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**

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**ITEM      5. **
**OTHER      INFORMATION.**

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**ITEM      6. **
**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(7) | 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. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (7) | Incorporated                by Reference to the Company’s Quarterly Report for June 30, 2008 on Form                10-Q filed                on August 19, 2008. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**SIGNATURES**

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

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

----

**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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