Exhibit
      31.1




**CERTIFICATION
      OF PRINCIPAL ACCOUNTING OFFICER**


**PURSUANT
      TO 18 U.S.C 1350,**


**AS
      ADOPTED, AND**


**THE
      REQUIREMENTS OF SECTION 302 OF THE SARBANES-OXLEY ACT OF
      2002**





I,
      Tarlochan S. Bains, Chief Financial Officer of Wi-Tron, Inc. (the "Company")
      certify that:





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





2.  Based
      on
      my knowledge, this quarterly report does not contain any untrue statement of
      a
      material fact or omit to state a material fact necessary to make the statements
      made, in light of the circumstance under which such statements were made, not
      misleading with respect to the period covered by this annual report;





3.  Based
      on
      my knowledge, the financial statements, and other financial information included
      in this annual report, fairly present in all material respects the financial
      condition, results of operations and cash flows of the small business issuer
      as
      of, and for, the period presented in this annual report.





4.  I
      am
      responsible for establishing and maintaining disclosure controls and procedures
      (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control
      over financial reporting (as defined in Exchange Act Rules 13a-15(f) and
      15d-15(f)) for the small business issuer and have:


(a)  Designed
      such disclosure controls and procedures, or caused such disclosure controls
      and
      procedures to be designed under our supervision, to ensure that material
      information relating to the small business issuer, including its consolidated
      subsidiaries, is made known to us by others within those entities, particularly
      during the period in which this report is being prepared;


(b)  Evaluated
      the effectiveness of the small business issuer's disclosure controls and
      procedures and presented in this report our conclusions about the effectiveness
      of the disclosure controls and procedures, as of the end of the period covered
      by this report based on such evaluation; and


(c)  Disclosed
      in this report any change in the small business issuer's internal control over
      financial reporting that occurred during the small business issuer's most recent
      fiscal quarter (the small business issuer's fourth fiscal quarter in the case
      of
      an annual report) that has materially affected, or is reasonably likely to
      materially affect, the small business issuer's internal control over financial
      reporting; and





5.  The
      registrant's other certifying officer and I have disclosed, based on my most
      recent evaluation, to the small business issuer's auditors and the audit
      committee of the small business issuer's board of directors (or persons
      performing the equivalent functions):


(a)  All
      significant deficiencies and material weaknesses in the design or operation
      of
      internal control over financial reporting which are reasonably likely to
      adversely affect the small business issuer's ability to record, process,
      summarize and report financial information; and


(b)  Any
      fraud, whether or not material, that involves management or other employees
      who
      have a significant role in the small business issuer's internal control over
      financial reporting.




/s/ Tarlochan
                  S. Bains
                August
                  20,
                  2007Tarlochan
                      S. Bains,
                    Vice
                      President and Principal Accounting Officer