*Table        of Contents*

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**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

**FORM      10-Q**

| x | QUARTERLY                REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE                ACT OF                1934 |
|---|--------------------------------------------------------------------------------------------------------------------------------------|

**For      the quarterly period ended September 30, 2008**

| o | TRANSITION                REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE                ACT OF                1934 |
|---|---------------------------------------------------------------------------------------------------------------------------------------|

**333-103647**

**Prime      Sun Power Inc.**

| **Nevada**                                     | **98-0393197**                     |
|------------------------------------------------|------------------------------------|
| (State                or other jurisdiction of | (IRS                Employer       |
| incorporation                or organization)  | Identification                No.) |

**104      Summit Avenue**

**Summit,      NJ 07902-0080**

**(908)      273-5575**

**N/A**

| Large                Accelerated Filer | o | Accelerated                Filer         | o |
|----------------------------------------|---|------------------------------------------|---|
| Non-Accelerated                Filer   | o | Smaller                reporting company | x |

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*Table        of Contents*

**TABLE      OF CONTENTS**

| **PART                I: FINANCIAL INFORMATION**                                                                                 |   |
|----------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                             |   |
| Item                1: Financial Statements                                                                                      | 4      |
| Item                2: Management’s Discussion and Analysis of Financial                Condition and Results of Operation | 10     |
| Item                3: Quantitative and Qualitative Disclosures about                Market Risk                                 | 12     |
| Item                4T: Controls and Procedures                                                                                  | 12     |
|                                                                                                                             |   |
| **PART                II: OTHER INFORMATION**                                                                                    |   |
|                                                                                                                             |   |
| Item                1: Legal Proceedings                                                                                         | 13     |
| Item                2: Unregistered Sales of Equity Securities and Use of                Proceeds                                | 13     |
| Item                3: Defaults Upon Senior Securities                                                                           | 13     |
| Item                4: Submission of Matters to a Vote of Security                Holders                                        | 13     |
| Item                5: Other Information                                                                                         | 13     |
| Item                6: Exhibits                                                                                                  | 14     |
|                                                                                                                             |   |
| **SIGNATURES**                                                                                                                   | 15     |

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*Table            of Contents*

**SPECIAL      NOTE REGARDING FORWARD-LOOKING STATEMENTS**

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*Table            of Contents*

**PART      I.   ****FINANCIAL      INFORMATION**

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

| Prime                    Sun Power Inc. (formerly known as ATM Financial Corp.) |   |                                |     |                                |   |
|---------------------------------------------------------------------------------|--------|-------------------------------------|----------|-------------------------------------|--------|
| (A                    development stage company)                                |   |                                |     |                                |   |
| (Unaudited)                    Balance Sheet                                    |   |                                |     |                                |   |
|                                                                            |   |                                |     |                                |   |
|                                                                            |   |                                |     |                                |   |
|                                                                            |   |                                |     |                                |   |
|                                                                            |   | **September                    30** |     | **December                    31,** |   |
|                                                                            |   | **2008**                            |     | **2007**                            |   |
| **ASSETS**                                                                      |   | **(Unaudited)**                     |     |                                |   |
|                                                                            |   |                                |     |                                |   |
| **Current                    Assets**                                           |   |                                |     |                                |   |
| Cash                                                                            |   |                                | 22,664   |                                |   | 71,241 |   |
| Prepaid                    expense                                              |   |                                | 600      |                                |   | 600 |   |
| Total                    Current Assets and Total Assets                        |   |                                | 23,264   |                                |   | 71,841 |   |
|                                                                            |   |                                |     |                                |   |   |   |
| **LIABILITIES                    AND STOCKHOLDERS' EQUITY**                     |   |                                |     |                                |   |   |   |
|                                                                            |   |                                |     |                                |   |   |   |
| **Current                    Liabilities**                                      |   |                                |     |                                |   |   |   |
| Accounts                    payable and Accrued liabilities                     |   |                                | 71,686   |                                |   | — |   |
| Loan                    from shareholder                                        |   |                                | 245,758  |                                |   | — |   |
| Note                    payable                                                 |   |                                | —  |                                |   | 48,880 |   |
| Total                    Current Liabilities and Total Liabilities              |   |                                | 317,444  |                                |   | 48,880 |   |
|                                                                            |   |                                |     |                                |   |   |   |
| Stockholders'                    Equity (Deficiency)                            |   |                                | (294,180 | )                                   |   | 22,961 |   |
|                                                                            |   |                                |     |                                |   |   |   |
| Total                    Liabilities and Stockholders' Equity (Deficiency)      |   |                                | 23,264   |                                |   | 71,841 |   |

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*Table          of Contents*

| Prime                  Sun Power Inc. (formerly known as ATM Financial Corp.)                                                            |   |                                        |       |                                       |   |                                 |   |   |       |                                   |   |
|------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------|------------|--------------------------------------------|--------|--------------------------------------|--------|--------|------------|----------------------------------------|--------|
| (A                  development stage company)                                                                                           |   |                                        |       |                                       |   |                                 |   |   |       |                                   |   |
| (Unaudited)                  Statement of Operations                                                                                     |   |                                        |       |                                       |   |                                 |   |   |       |                                   |   |
|                                                                                                                                     |   |                                        |       |                                       |   |                                 |   |   |       |                                   |   |
|                                                                                                                                     |   |                                        |       |                                       |   |                                 |   |   |       | Accumulated                  from      |   |
|                                                                                                                                     |   | For                  the Three Months ended |       | For                  the Nine Months ended |   | December                  18, 2002   |   |
|                                                                                                                                     |   | September                  30               |       | September                  30              |   | (Date                  of Inception) |   |
|                                                                                                                                     |   | 2008                                        |       | 2007                                       |   | 2008                                 |   | 2007   |       | to                  September 30, 2008 |   |
|                                                                                                                                     |   |                                        |       |                                       |   |                                 |   |   |       |                                   |   |
|                                                                                                                                     |   |                                        |       |                                       |   |                                 |   |   |       |                                   |   |
| **Revenue**                                                                                                                              |   |                                        | —    |                                       |   | —                              |   |   |       |                                   |   |   |   |   | — |   |
|                                                                                                                                     |   |                                        |       |                                       |   |                                 |   |   |       |                                   |   |   |   |   |   |   |
| **EXPENSES                  (INCOME)**                                                                                                   |   |                                        | —    |                                       |   |                                 |   |   |       |                                   |   |   |   |   |   |   |
|                                                                                                                                     |   |                                        |       |                                       |   |                                 |   |   |       |                                   |   |   |   |   |   |   |
| Bank                  and financing charges                                                                                              |   |                                        | 24         |                                       |   | 30                                   |   |   | 48         |                                   |   | 180 |   |   | 2,542 |   |
| Consulting                                                                                                                               |   |                                        | 4,000      |                                       |   | —                              |   |   | 4,000      |                                   |   | — |   |   | 30,826 |   |
| Director                  fees                                                                                                           |   |                                        | 7,750      |                                       |   | —                              |   |   | 11,750     |                                   |   | — |   |   | 11,750 |   |
| Gain                  on currency exchange                                                                                               |   |                                        | —    |                                       |   | —                              |   |   | 341        |                                   |   | — |   |   | 732 |   |
| License                  payment                                                                                                         |   |                                        | 460        |                                       |   | —                              |   |   | 460        |                                   |   | — |   |   | 1,460 |   |
| Listing                  and filing fees                                                                                                 |   |                                        | 1,880      |                                       |   | —                              |   |   | 6,807      |                                   |   | 100 |   |   | 28,138 |   |
| Marketing                  & Public Relations                                                                                        |   |                                        | 9,493      |                                       |   | —                              |   |   | 9,493      |                                   |   | — |   |   | 9,493 |   |
| Office                  and sundry                                                                                                       |   |                                        | 2,523      |                                       |   | 829                                  |   |   | 9,360      |                                   |   | 3,630 |   |   | 32,650 |   |
| Professional                  fees                                                                                                       |   |                                        | 20,168     |                                       |   | 1,007                                |   |   | 138,047    |                                   |   | 7,186 |   |   | 197,140 |   |
| Personnel                                                                                                                                |   |                                        | 52,216     |                                       |   | —                              |   |   | 116,051    |                                   |   | — |   |   | 116,051 |   |
| Regulatory                  fees                                                                                                         |   |                                        | —    |                                       |   | —                              |   |   | —    |                                   |   | — |   |   |   |   |
| Rent                                                                                                                                     |   |                                        | 936        |                                       |   | —                              |   |   | 2,015      |                                   |   | — |   |   | 27,665 |   |
| Transfer                  agent                                                                                                          |   |                                        | 3,918      |                                       |   | 75                                   |   |   | 3,918      |                                   |   | 125 |   |   | 6,593 |   |
| Travel                                                                                                                                   |   |                                        | 7,807      |                                       |   | —                              |   |   | 9,195      |                                   |   | — |   |   | 9,195 |   |
| Loss                  on sale of property and equipment                                                                                  |   |                                        | —    |                                       |   | 909                                  |   |   | —    |                                   |   | 909 |   |   | 909 |   |
| Interest                  expense                                                                                                        |   |                                        | 4,098      |                                       |   | —                              |   |   | 5,656      |                                   |   | — |   |   | 6,682 |   |
| Gain                  on debt settlement                                                                                                 |   |                                        | —    |                                       |   | —                              |   |   | —    |                                   |   | — |   |   | (14,176 | ) |
| Stock                  Option Expense                                                                                                    |   |                                        | 4,237      |                                       |   |                                 |   |   | 4,237      |                                   |   |   |   |   | 4,237 |   |
| Total                  Expenses (Income)                                                                                                 |   |                                        | 119,510    |                                       |   | 2,850                                |   |   | 321,378    |                                   |   | 12,130 |   |   | 471,887 |   |
|                                                                                                                                     |   |                                        |       |                                       |   |                                 |   |   |       |                                   |   |   |   |   |   |   |
| Net                  Loss                                                                                                                |   |                                        | (119,510   | )                                          |   | (2,850                               | )      |   | (321,378   | )                                      |   | (12,130 | ) |   | (471,887 | ) |
|                                                                                                                                     |   |                                        |       |                                       |   |                                 |   |   |       |                                   |   |   |   |   |   |   |
| Basic                  and Diluted Loss Per Share                                                                                        |   | $                                           | 0.00       |                                       | $      | 0.00                                 |   | $      | 0.00       |                                   | $      | 0.00 |   |   |     |   |
|                                                                                                                                     |   |                                        |       |                                       |   |                                 |   |   |       |                                   |   |   |   |   |   |   |
| Weighted                  Average Shares Outstanding                                                                                     |   |                                        | 40,114,900 |                                       |   | 5,730,700                            |   |   | 32,746,857 |                                   |   | 5,730,700 |   |   |     |   |
|                                                                                                                                     |   |                                        |       |                                       |   |                                 |   |   |       |                                   |   |   |   |   |   |   |
| Share                  data has been adjusted to reflect the stock dividend effective                  February 4,                  2008 |   |

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*Table          of Contents*

| Prime                  Sun Power Inc. (formerly known as ATM Financial Corp.)                                                      |   |                          |         |                       |   |
|------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------|--------------|----------------------------|--------|
| (A                  development stage company)                                                                                     |   |                          |         |                       |   |
| (Unaudited)                  Statement of Stockholder's Equity                                                                     |   |                          |         |                       |   |
| For                  the Period from December 18, 2002 (Date of Inception) to September                  30,                  2008 |   | Deficit                       |         |                       |   |
|                                                                                                                               |   |                          |         |                       |   |   |   | Accumulated |   |   |   |
|                                                                                                                               |   |                          |         |                       |   |   |   | During                  the |   |   |   |
|                                                                                                                               |   | Common                  Stock |         | Additional                 |   | Development |   |   |   |
|                                                                                                                               |   | Shares                        |         | Par                        |   | Paid-in                  Capital |   | Stage |   | Total |   |
| Balance                  - December 18, 2002                                                                                       |   | #                             |         | Value                  ($) |   | ($) |   | ($) |   | ($) |   |
| (Date                  of Inception)                                                                                               |   |                          |         |                       |   |   |   |   |   |   |   |
| Common                  stock issued for cash at                                                                                   |   |                          |         |                       |   |   |   |   |   |   |   |
| $0.0001                  per share                                                                                                 |   |                          | 28,000,000   |                       |   | 2,800 |   |   | — |   |   | (2,400 | ) |   | 400 |   |
| Net                  loss for the period                                                                                           |   |                          |    |                       |   |    |   |   |    |   |   | (21,990 | ) |   | (21,990 | ) |
| Balance                  - December 31, 2002                                                                                       |   |                          | 28,000,000   |                       |   | 2,800 |   |   | — |   |   | (24,390 | ) |   | (21,590 | ) |
| Net                  loss for the Year                                                                                             |   |                          |    |                       |   |    |   |   |    |   |   | (24,216 | ) |   | (24,216 | ) |
| Balance                  - December 31, 2003                                                                                       |   |                          | 28,000,000   |                       |   | 2,800 |   |   | — |   |   | (48,606 | ) |   | (45,806 | ) |
| Net                  loss for the Year                                                                                             |   |                          |    |                       |   |    |   |   |    |   |   | (13,398 | ) |   | (13,398 | ) |
| Balance                  - December 31, 2004                                                                                       |   |                          | 28,000,000   |                       |   | 2,800 |   |   | — |   |   | (62,004 | ) |   | (59,204 | ) |
| February                  14, 2005 - shares                                                                                        |   |                          |         |                       |   |   |   |   |   |   |   |   |   |   |   |   |
| issued                  for cash at $0.10 per share                                                                                |   |                          | 12,114,900   |                       |   | 1,211 |   |   | 172,897 |   |   | (1,038 | ) |   | 173,070 |   |
| Net                  loss for the Year                                                                                             |   |                          |    |                       |   |    |   |   |    |   |   | (18,609 | ) |   | (18,609 | ) |
| Balance                  - December 31, 2005                                                                                       |   |                          | 40,114,900   |                       |   | 4,011 |   |   | 172,897 |   |   | (81,651 | ) |   | 95,257 |   |
| Net                  loss for the Year                                                                                             |   |                          |         |                       |   |    |   |   |    |   |   | (16,167 | ) |   | (16,167 | ) |
| Balance                  - December 31, 2006                                                                                       |   |                          | 40,114,900   |                       |   | 4,011 |   |   | 172,897 |   |   | (97,818 | ) |   | 79,090 |   |
| Net                  loss for the Year                                                                                             |   |                          |    |                       |   |    |   |   |    |   |   | (56,129 | ) |   | (56,129 | ) |
| Balance                  - December 31, 2007                                                                                       |   |                          | 40,114,900   |                       |   | 4,011 |   |   | 172,897 |   |   | (153,947 | ) |   | 22,961 |   |
| 6                  for 1 Stock Dividend - February 8, 2008                                                                         |   |                          |         |                       |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                  Loss for the period                                                                                           |   |                          |         |                       |   |   |   |   |    |   |   | (76,305 | ) |   | (76,305 | ) |
| Balance                  March 31, 2008                                                                                            |   |                          | 40,114,900   |                       |   | 4,011 |   |   | 172,897 |   |   | (230,252 | ) |   | (53,344 | ) |
| Net                  loss for the period                                                                                           |   |                          |         |                       |   |   |   |   |   |   |   | (125,563 | ) |   | (125,563 | ) |
| Balance                  - June 30, 2008                                                                                           |   |                          | 40,114,900   |                       |   | 4,011 |   |   | 172,897 |   |   | (355,815 | ) |   | (178,907 | ) |
| Stock                  option grant - September 22, 2008                                                                           |   |                          |         |                       |   |   |   |   | 4,237 |   |   |   |   |   | 4,237 |   |
| Net                  Loss for period                                                                                               |   |                          |         |                       |   |   |   |   |   |   |   | (119,510 | ) |   | (119,510 | ) |
| Balance                  - September 30, 2008                                                                                      |   |                          | 40,114,900   |                       |   | 4,011 |   |   | 177,134 |   |   | (475,325 | ) |   | (294,180 | ) |

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*Table          of Contents*

| Prime                  Sun Power Inc. (formerly known as ATM Financial Corp.) |   |                                       |     |                                 |   |                                   |   |
|-------------------------------------------------------------------------------|--------|--------------------------------------------|----------|--------------------------------------|--------|----------------------------------------|--------|
| (A                  development stage company)                                |   |                                       |     |                                 |   |                                   |   |
| (Unaudited)                  Statement of Cash Flow                           |   |                                       |     |                                 |   |                                   |   |
|                                                                          |   |                                       |     |                                 |   |                                   |   |
|                                                                          |   |                                       |     |                                 |   | Accumulated                  from      |   |
|                                                                          |   | For                  the Nine Months ended |     | December                  18, 2002   |   |
|                                                                          |   | September                  30              |     | (Date                  of Inception) |   |
|                                                                          |   | 2008                                       |     | 2007                                 |   | to                  September 30, 2008 |   |
|                                                                          |   |                                       |     |                                 |   |                                   |   |
| Net                  loss for the period                                      |   |                                       | (321,378 | )                                    |   | (12,130                                | )      |   | (660,950 | ) |
| *Adjustments                  to reconcile net loss to net cash*              |   |                                       |     |                                 |   |                                   |   |   |   |   |
| *used                  in operations:*                                        |   |                                       |     |                                 |   |                                   |   |   |   |   |
| Issuance                  of stock option                                     |   |                                       | 4,237    |                                 |   |                                   |   |   | 4,237 |   |
| Gain                  in debt settlement                                      |   |                                       | —  |                                 |   | —                                |   |   | 14,176 |   |
| Loss                  on sale of equipment                                    |   |                                       | —  |                                 |   | 909                                    |   |   | 909 |   |
| *Change                  in operating assets and liabilities*                 |   |                                       | —  |                                 |   | —                                |   |   | — |   |
| Prepaid                  expense                                              |   |                                       | —  |                                 |   | 31                                     |   |   | (600 | ) |
| Accounts                  payable and accrued liabilities                     |   |                                       | 22,806   |                                 |   | 51                                     |   |   | 71,686 |   |
| Net                  Cash Used in Operating Activities                        |   |                                       | (294,335 | )                                    |   | (11,139                                | )      |   | (570,542 | ) |
|                                                                          |   |                                       |     |                                 |   |                                   |   |   |   |   |
| Cash                  Provided By Financing Activities                        |   |                                       |     |                                 |   |                                   |   |   |   |   |
| Proceeds                  of Loans from Shareholder                           |   |                                       | 245,758  |                                 |   | —                                |   |   | 245,758 |   |
| Gain                  in debt settlement                                      |   |                                       | —  |                                 |   | —                                |   |   | (14,176 | ) |
| Common                  stock issued                                          |   |                                       | —  |                                 |   | —                                |   |   |   |   |
| Net                  Cash Provided by Financing Activities                    |   |                                       | 245,758  |                                 |   | —                                |   |   | 231,582 |   |
|                                                                          |   |                                       |     |                                 |   |                                   |   |   |   |   |
| Cash                  Provided By (Used In) Investing Activities              |   |                                       | —  |                                 |   | —                                |   |   | 173,470 |   |
| Purchase                  of equipment                                        |   |                                       | —  |                                 |   | —                                |   |   | (3,416 | ) |
| Proceeds                  from sale of equipment                              |   |                                       | —  |                                 |   | 2,507                                  |   |   | 2,507 |   |
| Net                  Cash Used In Investing Activities                        |   |                                       | —  |                                 |   | 2,507                                  |   |   | 172,561 |   |
|                                                                          |   |                                       |     |                                 |   |                                   |   |   |   |   |
| Increase                  (Decrease) in Cash                                  |   |                                       | (48,577  | )                                    |   | (8,632                                 | )      |   | (166,399 | ) |
| Cash                  - Beginning of Period                                   |   |                                       | 71,241   |                                 |   | 101,877                                |   |   | — |   |
| Cash                  - End of Period                                         |   |                                       | 22,664   |                                 |   | 93,245                                 |   |   | (166,399 | ) |

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*Table          of Contents*

**PRIME        SUN POWER INC.**

**NOTE        A - BASIS OF PRESENTATION**

**NOTE        B - GOING CONCERN**

**NOTE        C - STOCKHOLDERS’ EQUITY**

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*Table            of Contents*

**NOTE        D - RELATED PARTY TRANSACTION**

**NOTE        F - EMPLOYEE OPTION GRANT**

**NOTE        F - NEW ACCOUNTING PRONOUNCEMENTS**

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*Table            of Contents*

**ITEM        2.   ****MANAGEMENT'S        DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND** **RESULTS        OF** **OPERATIONS**

**The      Company's Operations**

**Our      Plan of Operation**

**Results      of Operations**

**Research      and Development**

**Plant      and Equipment**

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*Table          of Contents*

**Employees**

**Liquidity      and capital resources**

**Off      Balance Sheet Arrangements**

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*Table          of Contents*

**ITEM      3.  ****QUANTITATIVE      AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

**ITEM      4T.  ****CONTROLS      AND PROCEDURES**

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*Table          of Contents*

**PART      II.   ****OTHER      INFORMATION**

**ITEM      1.   ****LEGAL      PROCEEDINGS**

**ITEM      2.   ****UNREGISTERED      SALES 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**

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*Table          of Contents*

**ITEM      6.   ****EXHIBITS**

| **Exhibit** | **Description** |
|-------------|-----------------|
|   |   |
|--------|--------|
| 10.6 | Chief                Technology Officer Services Agreement by and between the Company                and                Cesare Boffa, dated as of September 22,                2008 |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 10.7 | Director’s                Agreement by and between the Company and Cesare Boffa, dated as of                October                6, 2008. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------|

| 31.1 | Certification                of Principal Executive Officer and Principal Financial Officer pursuant                to                Section 302 of the Sarbanes-Oxley Act                of 2002. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 32.1 | Certification                of the Principal Executive Officer and Principal Financial Officer                pursuant to 18 U.S.C. Section 1350, as adopted                pursuant to Section 906 of the Sarbanes-Oxley Act of                2002. |
|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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*Table          of Contents*

**SIGNATURES**

|   |                                    |                                                                                                   |
|--------|-----------------------------------------|--------------------------------------------------------------------------------------------------------|
|   | **PRIME                SUN POWER INC.** |
|   |                                    |                                                                                                   |
|   |                                    |                                                                                                   |
|   | By:                                     | /s/                Gerald Sullivan                                                                     |
|   | Name:                                   | Gerald                Sullivan                                                                         |
|   | Title:                                  | Chief                Financial Officer and InterimPresident                and Chief Executive Officer |

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