Exhibit 31.2

                                  CERTIFICATION

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

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

2.    Based on my knowledge,  this 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)   Designed such internal control over financial  reporting,  or caused
      such internal  control over  financial  reporting to be designed under our
      supervision,  to provide reasonable assurance regarding the reliability of
      financial  reporting  and the  preparation  of  financial  statements  for
      external  purposes  in  accordance  with  generally  accepted   accounting
      principles;

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

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

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


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

      (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/ Jessica Lee                                                  August 14, 2006
-----------------------
Jessica Lee,
Chief Financial Officer