**FORM      10-QSB**

|   |                   WOM,                Inc.                                                                 |   |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|   | (Name                of small business issuer in its charter)                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |

|            New                York                                                       |   | 14-1818862                                                                                                                      |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------|
| (State                or other jurisdiction                                                                                                                                                                                                                                                                                                                                                                                   |   |              (I.R.S.                Employer                   |
| of                incorporation or organization)                                                                                                                                                                                                                                                                                                                                                                              |   |                Identification                Number) |

| 1151                Flatbush Road                       |   |                    |
|---------------------------------------------------------|--------|-------------------------|
| Kingston,                New York                       |   | 12401                   |
| (Address                of principal executive offices) |   | Zip                Code |

----

**Part      I - Financial Information**

**Item      1.  Financial Statements**

**WOM,      INC.**

**BALANCE      SHEET**

|       | September                30, 2007                                                                                                 | March                31, 2007                                                                                                     |
|------------|-----------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------|
|       |           (Unaudited)                                                           |                                                                                                                              |
|       |                                                                                                                              |                                                                                                                              |
| Cash  | $                     54 | $                     54 |
|       |                                                                                                                              |                                                                                                                              |
|       |                                                                                                                              |                                                                                                                              |

| LIABILITIES                AND SHAREHOLDERS' EQUITY (DEFICIT)                                                                                                                                                  |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                           |   |   |
| Accrued                expenses                                                                                                                                                                                | $                5,665 | $                5,665 |
|                                                                                                                                                                                                           |   |   |
| Total                Liabilities                                                                                                                                                                               | $                5,665 | $                5,665 |
|                                                                                                                                                                                                           |   |   |
| Shareholders’                Equity:Common                stock, $.01 par value, 250,000 shares authorized; 118,436 shares                issued at                September 30, 2007 and March 31, 2007 |                   1,184 |    1,184 |
|                                                                                                                                                                                                           |   |   |
| Accumulated                deficit                                                                                                                                                                             |              (6,795) | (6,795) |
| Total                Shareholders' Equity                (Deficit)                                                                                                                                             |              (5,611) | (5,611) |
|                                                                                                                                                                                                           |   |   |
| Total                Liabilities and                Shareholders'Equity                (Deficit)                                                                                                               |  $                     54 |  $                     54 |

----

**WOM,      INC.**

**STATEMENT      OF OPERATIONS**

|                                                               | Three                months endedSeptember                30,               | Six                months endedSeptember                30,                 |
|--------------------------------------------------------------------|----------------------------------------------------------------------------------|----------------------------------------------------------------------------------|
|                                                               | 2007                                                                             | 2006                                                                             | 2007 | 2006 |
|                                                               | (Unaudited)                                                                      | (Unaudited)                                                                      | (Unaudited) | (Unaudited) |
|                                                               |                                                                             |                                                                             |   |   |
| Revenues                                                           | $             0 | $             0 | $             0 | $             0 |
|                                                               |                                                                             |                                                                             |   |   |
| Costs                and Expenses                                  |              0  |              0  |              0 |              0 |
|                                                               |                                                                             |                                                                             |   |   |
| Income                Before Income Taxes                          |              0  |              0  |              0 |              0 |
|                                                               |                                                                             |                                                                             |   |   |
| Provision                for Income Taxes                          |              0  |              0  |              0 |              0 |
|                                                               |                                                                             |                                                                             |   |   |
| Net                Income                                          | $             0 | $             0 | $             0 | $             0 |
|                                                               |                                                                             |                                                                             |   |   |
| Basic                Income per Share                              | $             0 | $             0 | $             0 | $             0 |
|                                                               |                                                                             |                                                                             |   |   |
| Basic                Weighted Average Number of Shares Outstanding |    118,436                                                        |    118,436                                                        |    118,436 |    118,436 |

----

**WOM,      INC.**

**STATEMENT      OF CASH FLOWS**

|                                                                                  | Six                months endedSeptember                30,2007                                     | Six                months ended September                30,2006                         |
|---------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------|
|                                                                                  | (Unaudited)                                                                                              | (Unaudited)                                                                                        |
|                                                                                  |                                                                                                     |                                                                                               |
| Operating                Activities:                                                  |                                                                                                     |                                                                                               |
| Net                Income                                                             | $               0             | $               0       |
|                                                                                  |                                                                                                     |                                                                                               |
| Increase                in accrued expenses                                           |              0                          |                 0  |
|                                                                                  |                                                                                                     |                                                                                               |
| Net                Cash ProvidedBy                Operating                Activities |               0                    |               0              |
|                                                                                  |                                                                                                     |                                                                                               |
| Increase                in Cash                                                       |              0                          |              0                    |
|                                                                                  |                                                                                                     |                                                                                               |
| Cash                Beginning                                                         |             54                               |             54                         |
|                                                                                  |                                                                                                     |                                                                                               |
| Cash                Ending                                                            | $              54                  | $             54                  |
|                                                                                  |                                                                                                     |                                                                                               |
| Supplemental                Cash Flow Information:Interest                paid        |  $                0 |  $               0 |
|                                                                                  |                                                                                                     |                                                                                               |
| Income                taxes paid                                                      | $                0       | $                0 |

----

**WOM,      INC.**

**NOTES      TO FINANCIAL STATEMENTS**

**(Unaudited)**

*i.e.*

**Item      2.                      Management's      Discussion and Analysis or Plan of Operations**

*Forward**-**Looking      Information*

----

*Results      of Operations*

*Liquidity      and Capital Resources and Off Balance Sheet Arrangements*

**Item      3. Controls and Procedures**

|   | **Part                II - Other Information** |
|--------|------------------------------------------------|

|   | **Item                1.    Legal                Proceedings** |
|--------|------------------------------------------------------------------------------------|

**Item      6. Exhibits**

| Exhibit                No. | Description                                                                                                                                                                       |
|----------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2.1                        | Contribution                and Distribution Agreement by and between Besicorp and WOM.1                                                                                     |
| 3(i)                       | Certificate                of Incorporation of WOM, Inc.2                                                                                                                    |
| 3(ii)                      | By-Laws                of WOM, Inc.1                                                                                                                                         |
| 10.1                       | Indemnification                Agreement dated as of March 22, 1999** **by and among                Old Besicorp, Besicorp, BGI Parent and BGI Acquisition2             |
| 10.2                       | Escrow                Agreement dated as of March 22, 1999** **by and among                Besicorp, Old Besicorp, BGI Parent and BGI Acquisition.2                     |
| 10.3                       | Amendment                No.1 to the Escrow Agreement dated as of February 23, 2000 by and                among                Besicorp, Old Besicorp, BGI Parent and WOM.3  |
| 31.1                       | Rule                13a-14(a)/15(d)-14(a) certifications                                                                                                                     |
| 31.2                       | Rule                13a-14(a)/15(d)-14(a) certifications                                                                                                                     |
| 32.1                       | Section                1350 certifications                                                                                                                                        |

----

  

  

  

----

----

| 1.   | I                have reviewed this Quarterly Report on Form 10-QSB of WOM,                Inc. |
|----------------|-------------------------------------------------------------------------------------------------|

| 2.   | Based                upon my knowledge, this 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 circumstances under which such statements                were made, not misleading with respect to the period covered by this                report. |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.   | Based                on my knowledge, the financial statements, and other financial information                included in this report, fairly present in all material respects                the                financial condition, results of operations and cash flows of the                registrant as of, and for, the periods presented in this                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)                for                the registrant and have: |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (a)   | designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under my supervision, to ensure                that material information relating to the registrant, is made known                to me                by others within the entity, particularly during the period in which                this                report is being prepared; |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b)   | evaluated                the effectiveness of the registrant's disclosure controls and procedures                and presented in this report my 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 registrant's internal control over                financial reporting that occurred during the registrant's most recent                fiscal quarter (the registrant's fourth quarter in the case of an                annual                report) that has materially affected, or is reasonably likely to                materially affect, the registrant's internal control over financial                reporting. |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.   | I                have disclosed, based on my most recent evaluation of internal control                over financial reporting, to the registrant's auditors and the audit                committee of registrant's board of directors (or persons performing                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 registrant'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 registrant's internal                controls over financial reporting. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

**CERTIFICATION      PURSUANT TO**

**18      U.S.C. SECTION 1350,**

**AS      ADOPTED PURSUANT TO**

**SECTION      906 OF THE SARBANES-OXLEY ACT OF 2002**