Exhibit 32

Chief Executive and Financial Officer Certification
Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

CERTIFICATION PURSUANT TO
18 U.S.C., SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Pursuant to 18 U.S.C.  Section  1350 (as adopted  pursuant to Section 906 of the
Sarbanes-Oxley  Act of  2002),  I, the  undersigned  Chief  Executive  and Chief
Financial Officer of Mortgage  Assistance Center  Corporation,  (the "Company"),
during the period covered by this report, hereby certify that, to the best of my
knowledge,  the  Quarterly  Report on Form  10-QSB of the Company for the period
ended June 30, 2006 (the  "Report")  fully  complies  with the  requirements  of
section  13(a)  or  15(d)  of the  Securities  Exchange  Act of  1934  and  that
information  contained in the Report fairly presents,  in all material respects,
the  financial  condition  and results of  operation  of the  Company.  A signed
original of this written statement  required by Section 906 has been provided to
the  registrant  and will be retained by it and furnished to the  Securities and
Exchange Commission or its staff upon request.


November 14, 2006                         MORTGAGE ASSISTANCE CENTER CORPORATION


                                           /s/ Dale Hensel
                                          --------------------------------------
                                          By: Dale Hensel
                                          Title: President, CEO, CFO
                                          (Principal Executive Officer and
                                          Principal Financial Officer)