Exhibit 32.2

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



         In  connection  with the Annual  Report of Mortgage  Assistance  Center
Corporation  (the  "Company")  on Form 10-KSB for the period ended  December 31,
2006, as filed with the  Securities  and Exchange  Commission on the date hereof
(the "Report"),  I Dale Hansel,  Chief Financial Officer of the Company,  hereby
certify,  pursuant to 18 U.S.C.  ss. 1350, as adopted pursuant to ss. 906 of the
Sarbanes-Oxley Act of 2002, that to my knowledge:

         (1) The Report fully complies with the requirements of section 13(a) or
15(d) of the Securities Exchange Act of 1934; and

         (2) The  information  contained in the Report fairly  presents,  in all
material  respects,  the  financial  condition  and results of  operation of the
Company.




Date: April 14, 2008                       By:  /s/ Sandra Valiquette
                                              ---------------------------------
                                                Sandra Valiquette,
                                                Chief Financial Officer
                                                (principal accounting officer)