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 June 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)




Nevada
            41-1954595(State
      or Other Jurisdiction of
            (I.R.S.
      Employer I.D. No.)incorporation
      or organization




222 Babcock Street, Suite
3B, Brookline, MA 02446


(Address
of Principal Executive Offices)




Issuer's
Telephone Number: (617) 905-3273





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.




YesX                  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:




August
13, 2008


Common
Voting Stock: 5,954,000

















SENIOR
      OPTICIAN SERVICE, INC.BALANCE
      SHEETSJune
      30,
            
            
            March
      31,2008
            
            
            2008(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 outstanding
            
            
            5,954
            
            
            
            5,954Deferred
      compensation
            
            
            -
            
            
            
            32,800Additional
      paid-in capital
            
            
            538,240
            
            
            
            378,002Accumulated
      deficit
            
            
            (544,194
            )
            
            
            (542,956
            )Total
      shareholders' deficit
            
            
            -
            
            
            
            (126,200
            )Total
      liabilities and shareholders' deficit
            
            $
            -
            
            
            $
            -




See the
accompanying Notes to Condensed Financial Statements.









SENIOR
      OPTICIAN SERVICE, INC.STATEMENTS
      OF OPERATIONSFor
      the three months endedJune
      30, 2008
            
            
            June
      30, 2007(Unaudited)
            
            
            (Unaudited)Revenue
            
            $
            -
            
            
            $
            -Costs
      & ExpensesGeneral
      & Administrative
            
            
            1,238
            
            
            
            144Interest
      Expense
            
            
            -
            
            
            
            3,118Total
      Costs & Expenses
            
            
            1,238
            
            
            
            3,262Loss
      from operations
            
            
            (1,238
            )
            
            
            (3,262
            )Income
      tax expense
            
            
            -
            
            
            
            -Net
      Loss
            
            $
            (1,238
            )
            
            $
            (3,262
            )Basic
      & diluted per share amounts:Basic
      & diluted
            
            $
            -
            
            
            $
            -Net
      Loss Per Share  - Basic & diluted
            
            $
            -
            
            
            $
            -Weighted
      average number of sharesoutstanding
      during the period –basic
      and diluted
            
            
            5,854,000
            
            
            
            5,854,000





See the
accompanying Notes to Condensed Financial Statements.










SENIOR
      OPTICIAN SERVICE, INC.STATEMENTS
      OF CASH FLOWSThree
      months endedJune
      30, 2008
            
            
            June
      30, 2007(Unaudited)
            
            
            (Unaudited)Cash
      flows from operating activities:Net
      loss
            
            $
            (1,238
            )
            
            $
            (3,262
            )Adjustments
      required to reconcile net loss:Fair
      value of services provided by related party
            
            
            1,238
            
            
            
            -Decrease
      in accounts payable & accrued expense
            
            
            -
            
            
            
            3,262Cash
      used by operating activities
            
            
            -
            
            
            
            -Cash
      used by financing activities
            
            
            -
            
            
            
            -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 the
accompanying Notes to Condensed Financial Statements.










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
June 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.












NOTE
1 - Summary of Significant Accounting Policies (Continued)




Income
taxes (continued)




As of
June 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.













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 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.










NOTE5- 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.












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 three months ended June 30, 2008, we realized
no revenue and incurred $1,238 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 three
months ended June 30, 2008 were not significantly different in magnitude than in
the three months ended June 30, 2007, with one exception.  The greater
portion of our expenses in the three months ended June 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.





Liquidity
and Capital Resources





At June 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 no cash during
the three months ended June 30, 2008, as our management 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 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 June 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 June
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 first
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.
              Exhibits31
              Rule
      13a-14(a) Certification32
              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:
      August 13, 2008
            By:
            /s/ Honggang
      YuHonggang
      Yu, Chief Executive Officer