**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-QSB**

| **[                X ]** | **QUARTERLY                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934** |
|--------------------------|------------------------------------------------------------------------------------------------------------------------------------------|

**OR**

| **[                ]** | **TRANSITION                REPORT UNDER SECTION 13 OF 15(d) OF THE EXCHANGE ACT OF                1934** |
|------------------------|-----------------------------------------------------------------------------------------------------------|

**LATIN      AMERICAN TELECOMMUNICATIONS**

**VENTURE      COMPANY - LATVCO.**

| Nevada                                                                         | 87-0485311                                        |
|-------------------------------------------------------------------------------------|--------------------------------------------------------|
| (State                or other jurisdiction of incorporation or organization)  | (IRS                Employer Identification No.)  |

| Class                                   | Shares                Outstanding  | Date                          |
|----------------------------------------------|-----------------------------------------|------------------------------------|
| Common,                $.001 par value  | 2,600,000                          | April                1, 2007  |

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**LATIN      AMERICAN TELECOMMUNICATIONS VENTURE COMPANY - LATVCO.**

**INDEX**

| PART                I - FINANCIAL INFORMATION                                                                                                                                                                                                       | Page                Number  |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------|
| Item                1.Financial Statements                                                                                                                                                                                                          |                             |
| Condensed                Balance Sheets - March 31, 2007 (unaudited) and December 31,                2006                                                                                                                                           | 1                           |
| Condensed                Statements of Operations - unaudited - For the three months ended                March                31, 2007 and 2006 and for the period from inception (July 26, 1990)                to                March 31, 2007  | 2                           |
| Condensed                Statements of Cash Flows - unaudited - For the three months ended                March                31, 2007 and 2006 and for the period from inception (July 26, 1990)                to                March 31, 2007  | 3                           |
| Notes                to unaudited Condensed Financial Statements                                                                                                                                                                                    | 4                           |
| Item                2.Management's Discussion and Analysis or Plan of Operation  of                Operations                                                                                                                                  | 5                           |
| Item                3. Controls and Procedures                                                                                                                                                                                                      | 5                           |
| PART                II - OTHER INFORMATION                                                                                                                                                                                                          | 5                           |
| Item                1. Legal Proceeding                                                                                                                                                                                                             |                             |
| Item                2. Unregistered Sale of Equity Securities and Use of Proceeds                                                                                                                                                                   |                             |
| Item                3. Defaults Upon Senior Securities                                                                                                                                                                                              |                             |
| Item                4. Submission of Matters to a Vote of Security Holders                                                                                                                                                                          |                             |
| Item                5. Other Information                                                                                                                                                                                                            |                             |
| Item                6. Exhibits                                                                                                                                                                                                                | 6                           |
| SIGNATURES                                                                                                                                                                                                                                          | 6                           |
| Certifications                                                                                                                                                                                                                                      | 7-8                         |

**PART      I - FINANCIAL INFORMATION**

**ITEM      1.**
**FINANCIAL      STATEMENTS**

**.**

|  **Assets**                                                                                                                                                                               |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                           |   |   | March                31, 2007(unaudited)  |   |   |  December                31,2006 |   |
|  Current                Assets Cash                                                                                                                                                       |   | $ | 0 |   |   | - |   |
|  **Total                Current Assets**                                                                                                                                                       |   |   | 0 |   |   | - |   |
|  Total                Assets                                                                                                                                                                   |   | $ | 0 |   |   | - |   |
|  **Liabilities                & Stockholders’ Deficit**                                                                                                                         |
|  Current                Liabilities Accounts                Payable - Director                                                                                                            |   | $ | 55,000 |   |   | 52,500 |   |
|  Total                Current Liabilities                                                                                                                                                      |   |   | 55,000 |   |   | 52,500 |   |
|  Stockholders’                DeficitAuthorized                shares 99,000,000$0.001                par value; 2,600,000 outstanding at 3-31-07 and 119,600 at                12-31-06 |   |   | 2,600 |   |   | 120 |   |
|  Additional                paid-in Capital                                                                                                                                                     |   |   | 9,360 |   |   | 11,840 |   |
|  Deficit                accumulated during development stage                                                                                                                                   |   |   | (66,960 | ) |   | (64,460 | ) |
|  Total                Stockholders’ Deficit                                                                                                                                              |   |   | (55,000 | ) |   | (52,500 | ) |
|  Total                Liabilities & Stockholders’ Deficit                                                                                                                            |   | $ | 0 |   | $ | - |   |

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**LATIN      AMERICAN TELECOMMUNICATIONS VENTURE COMPANY - LATVCO.**

**(A      Development Stage Company)**

**Statements      of Operations**

**(unaudited)**

|                                                     |   |  For                the Three Months Ended March 31,  |    |  From                Inception (July 26, 1990) Through March 31,  |   |
|----------------------------------------------------------|--------|-----------------------------------------------------------------|---------|-----------------------------------------------------------------------------|--------|
|                                                     |   |                                                            | 2007    |                                                                        |   | 2006 |   |   | 2007 |   |
|  REVENUES                                      |   | $                                                               | 0       |                                                                        | $      | 0 |   | $ | 0 |   |
|  EXPENSESAdministrative                Expenses     |   |                                                            | 2,500   |                                                                        |   | 2,500 |   |   | 66,960 |   |
|  Total                Expenses                      |   |                                                            | 2,500   |                                                                        |   | 2,500 |   | $ | 66,960 |   |
|  NET                LOSS                            |   | $                                                               | (2,500  | )                                                                           | $      | (2,500 | ) | $ | (66,960 | ) |
|  (LOSS)                PER SHARE                    |   | $                                                               | (0.01   | )                                                                           | $      | (0.02 | ) |   |   |   |
|  WEIGHTED                AVERAGE SHARES OUTSTANDING |   |                                                            | 420,680 |                                                                        |   | 119,960 |   |   |   |   |

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**LATIN      AMERICAN TELECOMMUNICATIONS VENTURE COMPANY - LATVCO**
**.**

**(A      Development Stage Company)**

**Statements      of Cash Flows**

**(unaudited)**

|                                                                                                                                                                                 |   |  For                the Three Months EndedMarch                31,  |   |  From                Inception (July 26, 1990) through  |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------|--------|-------------------------------------------------------------------|--------|
|                                                                                                                                                                                 |   |  2007                                                               |   |  2006                                                   |   |  March                31, 2006  |   |
|  **CASH                FLOWS FROM FINANCING ACTIVITIES**Net                Income (Loss)                                                                                        |   |   $(2,500)                                                          |   |   $(2,500)                                              |   |   $(66,960) |   |
|  Adjustments                to reconcile net lossto                cash used in operating activities:Non                cash expenseIncrease                in accounts payable |   |    - 2,500                                                |   |    - 2,500                                    |   |    7,785 58,175 |   |
|  Net                Cash Used By Operating Activities                                                                                                                           |   |  0                                                                       |   |  0                                                           |   |  (1,000) |   |
|  **CASH                FLOWS FROM FINANCING ACTIVITIES**Proceeds                from issuance of common stock                                                                   |   |   0                                                                 |   |   0                                                     |   |   1,000 |   |
|  Net                cash provided from financing activities                                                                                                                     |   |  0                                                                       |   |  0                                                           |   |  1,000 |   |
|  Net                increase (Decrease) in cash                                                                                                                                 |   |  0                                                                       |   |  0                                                           |   |  0 |   |
|  Cash                at beginning of period                                                                                                                                     |   |  0                                                                       |   |  0                                                           |   |  0 |   |
|  Cash                at end of period                                                                                                                                           |   |  $0                                                                      |   |  $0                                                          |   |  $0 |   |
|  Supplemental                cash flow informationstock                issued for accounts payable                                                                              |   | $                                                                             | -      |                                                              | $      | - |   | $ | 10,960 |   |

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**.**

| **1.** | **General** |
|--------|-------------|

**2.**

**3.**

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**ITEM      2.**
**MANAGEMENT'S      DISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS**

**Material      Changes in Result of Operations**

**Material      Changes in Financial Condition, Liquidity and Capital      Resources**

**ITEM      3. **
**CONTROLS      AND PROCEDURES**

**PART      II - OTHER INFORMATION**

**ITEM      1. LEGAL PROCEDINGS**

**ITEM      2. UNREGISTERED SALE OF EQUITY SECURITIES AND USE OF      PROCEEDS**

**ITEM      3. DEFAULTS UPON SENIOR SECURITIES**

**ITEM      4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS**

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**ITEM      5. OTHER INFORMATION**

**ITEM      6.**
**EXHIBITS      AND REPORTS ON FORM 8-K**

| a)   | Exhibits |
|----------------|----------|

|   | 31.1 | Certification                Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to Section                302 of                the Sarbanes-Oxley Act of 2002 |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 31.2 | Certification                Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to Section                302 of                the Sarbanes-Oxley Act of 2002 |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 32.1 | Certification                Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to Section                906 of                the Sarbanes-Oxley Act of 2002 |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 32.2 | Certification                Pursuant to 18 U.S.C Section 1350, as adopted Pursuant to Section                906 of                the Sarbanes-Oxley Act of 2002 |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**SIGNATURES**

|                                   |                                                                                            |                                 |
|----------------------------------------|-------------------------------------------------------------------------------------------------|--------------------------------------|
|                                   | LATIN                AMERICAN TELECOMMUNICATIONS VENTURE                COMPANY - LATVCO.  |
|                              |                                                                                       |                            |
| Date: April              12, 2007 | By:                                                                                   | /s/ Hank              Vanderkam |
|                                   |                                                                                                 |
|                                   | Principal                Executive Officer and Principal Financial                Officer       |

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**CERTIFICATIONS**

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