U. S. Securities and Exchange Commission Washington, D. C. 20549  FORM 10-Q  [X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2008  [   ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _____ to _____  Commission File No. 0-28683  SENIOR OPTICIAN SERVICE, INC.(Name of Small Business Issuer in its Charter)  Nevada41-1954595(State or Other Jurisdiction of
incorporation or organization)(I.R.S.  Employer
Identification No.)  222 Babcock Street, Suite 3B, Brookline, MA02246(Address of principal executive offices)(Zip Code)(617) 905-3273(Registrants telephone number including area code)  Indicate  by check mark  whether the  Registrant  (1) has filed all reports required to be filed by Sections 13 or 15(d) of the  Securities Exchange Act of 1934  during  the  preceding  12 months  (or for such shorter  period  that the Registrant was required to file such reports),  and (2) has been subject to such filing requirements for the past 90 days.  Yes [X]       No [   ] Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act) Yes [X]      No [   ] Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of large accelerated filer, accelerated filer and smaller reporting company in Rule 12b-2 of the Exchange Act. (Check One) Large accelerated filer Accelerated filer_Non-accelerated filer Small reporting company [X] APPLICABLE ONLY TO CORPORATE ISSUERS:  Indicate the number of shares outstanding of each of the Registrant's classes of common stock, as of the latest practicable date:  November 18, 2008 Common Voting Stock: 5,954,000  1      SENIOR OPTICIAN SERVICE, INC.BALANCE SHEETSSeptember 30March 31,20082008(Unaudited)AssetsCurrent assetsCash in bank$-$-Total assets--Liabilities and Shareholders' DeficitCurrent liabilitiesNotes payable-102,397Accrued interest payable-23,803Total liabilities-126,200Shareholders' DeficitCommon stock - $0.001 par value, 100,000,000 sharesauthorized, 5,954,000 and 5,954,000 sharesissued and outstanding5,9545,954Deferred compensation-32,800Additional paid-in capital544,284378,002Accumulated deficit(550,238)(542,956)Total shareholders' deficit-(126,200)Total liabilities and shareholders' deficit$-$-  See accompanying notes to condensed financial statements. 2      SENIOR OPTICIAN SERVICE, INC.STATEMENTS OF OPERATIONSThree months endedSix months endedSeptember 30,September 30,2008200720082007(Unaudited)(Unaudited)(Unaudited)(Unaudited)Revenue$                        -$                    -$                   -$                     -Costs & ExpensesGeneral & Administrative6,0442,7857,2822,929Interest Expense-3,346-6,464Total Costs & Expenses6,0446,1317,2829,393Loss from operations(6,044)(6,131)(7,282)(9,393)Income tax expense----Net Loss$                 (6,044)$            (6,131)$            (7,282)$              (9,393)Basic & diluted per share amounts:Basic & diluted$                        -$                    -$                   -$                     -Net Loss Per Share  - Basic & diluted$                        -$                    -$                   -$                     -Weighted average number of sharesoutstanding during the period basic and diluted5,854,0005,854,0005,854,0005,854,000   See accompanying notes to condensed financial statements. 3     SENIOR OPTICIAN SERVICE, INC.STATEMENTS OF CASH FLOWSSix months endedSeptember 30,20082007(Unaudited)(Unaudited)Cash flows from operating activities:Net loss$          (7,282)$            (9,393)Adjustments required to reconcile net loss:Fair value of services provided by related party--Increase in accounts payable & accrued expense-9,393Cash used by operating activities(7,282)-Cash used by investing activities--Cash flows from financing activities:Capital contributions by shareholder7,282-Cash provided by financing activities7,282-Change in cash--Cash - beginning of period--Cash - end of period$                   -$                     -Supplemental disclosure of cash flow information:Cash paid for interest$                   -$                     -Cash paid for taxes$                   -$                     -Non-cash financing activities:Deferred compensation waived$          32,800$                     -Note payable and accrued interest waived$        126,200$                     -  .  See accompanying notes to condensed financial statements. 4  SENIOR OPTICIAN SERVICE, INC. NOTES TO CONDENSEDFINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER 30, 2008 (UNAUDITED)   NOTE 1. -Summary of Significant Accounting Policies  Basis of presentation The Company follows the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America and has adopted a year-end of March 31. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company's system of internal accounting control is designed to assure, among other items, that 1) recorded transactions are valid; 2) valid transactions are recorded; and 3) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented. In the opinion of the management of the Company, all adjustments, which are of a normal recurring nature, necessary for a fair statement of the results for the three and six month periods have been made.  Results for the interim period presented are not necessarily indicative of the results that might be expected for the entire fiscal year.  These condensed financial statements should be read in conjunction with the consolidated financial statements and the notes thereto included in the Companys Form 10KSB for the year ended March 31, 2008.  Cash and cash equivalents For Statement of Cash Flows purposes, the Company considers all cash on hand and in banks, certificates of deposit and other highly-liquid investments with maturities of three months or less, when purchased, to be cash and cash equivalents. Income taxes The Company uses the asset and liability method of accounting for income taxes. At September 30, 2008 and March 31, 2007, respectively, the deferred tax asset and deferred tax liability accounts, as recorded when material to the financial statements, are entirely the result of temporary differences. Temporary differences due to statutory differences in the recognition of assets and liabilities for tax and financial reporting purposes, generally including such items as accumulated depreciation and amortization, allowance for doubtful accounts, organizational and start-up costs and vacation accruals.  5  SENIOR OPTICIAN SERVICE, INC. NOTES TO CONDENSEDFINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER 30, 2008 (UNAUDITED)   NOTE 1 - Summary of Significant Accounting Policies (Continued) Income taxes (continued) As of September 30, 2008 and March 31, 2008, the deferred tax asset related to the Company's net operating loss carryforward is fully reserved. Due to the provisions of Internal Revenue Code Section 338, the Company may have no net operating loss carryforwards available to offset financial statement or tax return taxable income in future periods as a result of a change in control involving 50 percentage points or more of the issued and outstanding securities of the Company held by owners 5.0% or more of the Company. Loss per share Basic earnings (loss) per share is computed by dividing the net income (loss) available to common shareholders by the weighted-average number of common shares outstanding during the respective period presented in our accompanying financial statements. Fully diluted earnings (loss) per share is computed similar to basic income (loss) per share except that the denominator is increased to include the number of common stock equivalents (primarily outstanding options and warrants). Common stock equivalents represent the dilutive effect of the assumed exercise of the outstanding stock options and warrants, using the treasury stock method, at either the beginning of the respective period presented or the date of issuance, whichever is later, and only if the common stock equivalents are considered dilutive based upon the Company's net income (loss) position at the calculation date.  NOTE 2 - Going Concern Uncertainty The Company has had no significant operations, assets or liabilities since 1973 and, accordingly, is fully dependent on either future sales of securities or upon advances or loans from significant stockholders or corporate officers to provide sufficient working capital to preserve the integrity of the corporate entity. Because of these factors, our auditors have issued an audit opinion on the Companys financial statements for the year ended March 31, 2008, which includes a statement describing our going concern status. This means, in our auditor's opinion, substantial doubt about our ability to continue as a going concern exists at the date of their opinion. The Company anticipates offering future sales of equity securities. However, there is no assurance that the Company will be able to obtain additional funding through the sales of additional equity securities or, that such funding, if available, will be obtained on terms favorable to or affordable by the Company.   6  SENIOR OPTICIAN SERVICE, INC. NOTES TO CONDENSEDFINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER 30, 2008 (UNAUDITED)   NOTE 2 - Going Concern Uncertainty (Continued) If no additional operating capital is received during the next twelve months, the Company will be forced to rely on additional funds loaned by management and/or significant stockholders to preserve the integrity of the corporate entity at this time. In the event, the Company is unable to acquire advances from management and/or significant stockholders, the Company's ongoing operations would be negatively impacted. It is the intent of management and significant stockholders to provide sufficient working capital necessary to support and preserve the integrity of the corporate entity. However, no formal commitments or arrangements to advance or loan funds to the Company or repay any such advances or loans exist. There is no legal obligation for either management or significant stockholders to provide additional future funding.  NOTE 3 - Notes Payable On March 15, 2006, the Company executed three (3) separate notes payable to Gregory M. Wilson, the Company's legal counsel, to formalize certain amounts owed to Mr. Wilson for services rendered and expenses advanced on behalf of the Company during the period from April 1, 2003 through March 31, 2006. These notes aggregate approximately $72,010 and bore interest at 12.0% per annum, compounded monthly, on a 365-366 day year, as applicable and actual days lapsed. The note agreements were automatically amended to include any additional funds advanced by Mr. Wilson after the note agreement date. During the year ended March 31, 2008, $6,516 of advances were added to the notes payable, which at March 31, 2008 totaled $102,397. On April 7, 2008 Mr. Wilson and his affiliate company sold the majority shareholder interest in the Company to Honggang Yu.  In connection with the sale, Mr. Wilson cancelled the notes payable and all accrued interest, and released the Company from all liability to him and to his affiliate company.  NOTE 4  Warrants On March 31, 2008, in exchange for cancellation of a warrant previously held by Mr. Wilson,  the Company issued to Gregory M. Wilson a new common stock purchase warrant (the Wilson Warrant).  The Wilson Warrant permits Mr. Wilson to purchase 800,000 shares of the Companys common stock for a price equal to the lesser of (a) fifty percent of the lowest closing bid price quoted between March 31, 2006 and the exercise date or (b) $0.021⁄2.  The Wilson Warrant may be exercised by payment in cash of the exercise price or by a cashless exercise procedure.  In lieu of exercise, either Mr. Wilson or the Company may cause the Wilson Warrant to be exchanged for shares of the Companys common stock, except that the Company may not cause the exchange to occur until it has filed an 8-K reporting that it has ceased to be a shell company.  The number of shares issuable in exchange for the Wilson Warrant will be the greater of (a) 100,000 or (b) 0.33% of the outstanding shares, and the foregoing ratio shall not be affected by any reverse split of the Companys common stock.  The Company has not computed  7  SENIOR OPTICIAN SERVICE, INC. NOTES TO CONDENSEDFINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER 30, 2008 (UNAUDITED)   a beneficial conversion feature as related to this warrant and will not do so until the 8-K has been filed to report that the Company has ceased to be a shell company.  NOTE 5 - New Accounting Standards  In September 2006, the FASB issued SFAS No. 157, Fair Value Measurements.  This Statement defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements.  The Statement applies under other accounting pronouncements that require or permit fair value measurements.  SFAS No. 157 is effective for fiscal years beginning after November 15, 2007, or the Companys fiscal year ending September 30, 2009.  The Company is currently assessing the impact the adoption of this pronouncement will have on the financial statements.  In February 2007, the FASB issued SFAS No. 159, The Fair Value Option for Financial Assets and Financial Liabilities and is effective for fiscal years beginning after November 15, 2007.  This Statement permits entities to choose to measure many financial instruments and certain other items at fair value.  The objective is to improve financial reporting by providing entities with the opportunity to mitigate volatility in reported earnings caused by measuring related assets and liabilities differently without having to apply complex hedge accounting provisions.  The Company is currently assessing the impact the adoption of this pronouncement will have on the financial statements.  In December 2007, the FASB issued SFAS No. 160 Noncontrolling Interests in Consolidated Financial Statements-an amendment of ARB No. 51 and is effective for fiscal years beginning after December 5, 2008.  This Statement establishes accounting and reporting standards for the noncontrolling interest in a subsidiary and for the deconsolidation of a subsidiary.  The Company is currently assessing the impact the adoption of this pronouncement will have on the Companys financial statements.  In December 2007, the FASB issued SFAS No. 141 (Revised) Business Combinations.  SFAS 141 (Revised) is effective for fiscal years beginning after December 13, 2008.  This Statement establishes principles and requirements for how the acquirer of a business recognizes and measures in its financial statements the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree.  The Statement also provides guidance for recognizing and measuring the goodwill acquired in the business combination and determines what information to disclose to enable users of the financial statements to evaluate the nature and financial effects of the business combination.  The Company is currently assessing the impact the adoption of this pronouncement will have on the Companys financial statements.   8  SENIOR OPTICIAN SERVICE, INC. NOTES TO CONDENSEDFINANCIAL STATEMENTS FOR THE PERIOD ENDED SEPTEMBER 30, 2008 (UNAUDITED)   In March 2008, the FASB issued Statement of Financial Accounting Standards (SFAS) No. 161, Disclosures about Derivative Instruments and Hedging Activities, an amendment of FASB Statement No. 133,which requires additional disclosures about the objectives of the derivative instruments and hedging activities, the method of accounting for such instruments under SFAS No. 133 and its related interpretations, and a tabular disclosure of the effects of such instruments and related hedged items on our financial position, financial performance, and cash flows. SFAS No. 161 is effective beginning January 1, 2009. We do not expect the adoption of SFAS No. 161 will have a material impact on our financial statements. In May 2008, the Financial Accounting Standards Board issued Statement of Financial Accounting Standard (SFAS) No. 162, "The Hierarchy of Generally Accepted Accounting Principles.  SFAS 162 identifies the sources of accounting principles and the framework for selecting the principles used in the preparation of financial statements of nongovernmental entities that are presented in conformity with generally accepted accounting principles (GAAP) in the United States.  SFAS 162 is effective 60 days following the SECs approval of the Public Company Accounting Oversight Board amendments to AU Section 411, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles. The Company is currently evaluating the impact of SFAS 162 on its financial statements but does not expect it to have a material effect.  ITEM 2. MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULT OF OPERATIONS  Results of Operations  We currently have no assets and no operations.  During the six months ended September 30, 2008, we realized no revenue and incurred $7,282 in operating expenses.  Our operating expenses primarily consisted of fees to lawyers and accountants necessary to maintain our standing as a fully-reporting public company and other administration expenses attendant to the trading of our common stock.  Our operating expenses in the six months ended September 30, 2008 were not significantly different in magnitude than in the six months ended September 30, 2007, with one exception.  The greater portion of our expenses in the six months ended September 30, 2007 consisted of an accrual of interest payable on notes issued to Gregory Wilson, who had been the majority shareholder of the Company.  When Mr. Wilson sold the majority ownership interest on April 7, 2008, he released the Company from the notes and waived all accrued interest.  We do not expect the level of our operating expenses to change in the future until we undertake to implement a business plan or effect an acquisition.  9     Liquidity and Capital Resources  At September 30, 2008 we had no working capital, due to the fact that we had no assets and no liabilities.  All of the liabilities on our balance sheet at March 31, 2008 were owed to Gregory Wilson, and were waived by him on April 7, 2008.  Our operations consumed $7,282 in cash during the six months ended September 30, 2008.  Our majority shareholder paid our ongoing expenses, and we recorded the payments as capital contributions.  In the future, unless we achieve the financial and/or operational wherewithal to sustain our operations, it is likely that we will continue to rely on loans and capital contributions to sustain our operations.  To date we have supplied our cash needs by making private placements of securities and obtaining loans from management and shareholders.  We expect that our President will fund our operations until we have completed an acquisition of an operating company and that we will, therefore, have sufficient cash to maintain our existence as a shell company for the next twelve months, if necessary.  The report from our independent accountants on our financial statements for the year ended March 31, 2008 states that there is substantial doubt as to our ability to continue as a going concern.  In order to alleviate that doubt, our management is engaged in seeking to acquire, through the issuance of capital stock, either project financing or an operating business that can sustain its operations.  We cannot tell at this time whether such an acquisition will be accomplished.   Off-Balance Sheet Arrangements  The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition or results of operations.,  Critical Accounting Policies  Our financial statements and related public financial information are based on the application of accounting principles generally accepted in the United States (GAAP). GAAP requires the use of estimates; assumptions, judgments and subjective interpretations of accounting principles that have an impact on the assets, liabilities, revenue and expense amounts reported. These estimates can also affect supplemental information contained in our external disclosures including information regarding contingencies, risk and financial condition. We believe our use if estimates and underlying accounting assumptions adhere to GAAP and are consistently and conservatively applied. We base our estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances. Actual  10    results may differ materially from these estimates under different assumptions or conditions. We continue to monitor significant estimates made during the preparation of our financial statements.  Our significant accounting policies are summarized in Note 1 of our financial statements. While all these significant accounting policies impact its financial condition and results of operations, the Company views certain of these policies as critical. Policies determined to be critical are those policies that have the most significant impact on the Companys financial statements and require management to use a greater degree of judgment and estimates. Actual results may differ from those estimates. Our management believes that given current facts and circumstances, it is unlikely that applying any other reasonable judgments or estimate methodologies would cause effect on our consolidated results of operations, financial position or liquidity for the periods presented in this report.  ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK  Not applicable.  ITEM 4. CONTROLS AND PROCEDURES  Evaluation of Disclosure Controls and Procedures.  Honggang Yu, our Chief Executive Officer and Chief Financial Officer, carried out an evaluation of the effectiveness of the Companys disclosure controls and procedures as of September 30, 2008.  Pursuant to Rule13a-15(e) promulgated by the Securities and Exchange Commission pursuant to the Securities Exchange Act of 1934, disclosure controls and procedures means controls and other procedures that are designed to insure that information required to be disclosed by the Company in the reports that it files with the Securities and Exchange Commission is recorded, processed, summarized and reported within the time limits specified in the Commissions rules.  Disclosure controls and procedures include, without limitation, controls and procedures designed to insure that information the Company is required to disclose in the reports it files with the Commission is accumulated and communicated to our Chief Executive Officer and Chief Financial Officer as appropriate to allow timely decisions regarding required disclosure.  Based on his evaluation, Mr. Yu concluded that the Companys system of disclosure controls and procedures was effective as of September 30, 2008 for the purposes described in this paragraph.  Changes in Internal Controls.  There was no change in internal controls over financial reporting (as defined in Rule 13a-15(f) promulgated under the Securities Exchange Act or 1934) identified in connection with the evaluation described in the preceding paragraph that occurred during the Companys second fiscal quarter that has materially affected or is reasonably likely to materially affect the Companys internal control over financial reporting.  PART II   -   OTHER INFORMATION Item 6. Exhibits  11     31 Rule 13a-14(a) Certification 32 Rule 13a-14(b) Certification  SIGNATURES  Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the Registrant  has duly  caused  this  Report  to be  signed  on its  behalf by the undersigned thereunto duly authorized.   SENIOR OPTICIAN SERVICE, INC.  Date: November 18, 2008 By: /s/ Honggang Yu Honggang Yu, Chief Executive Officer    12