UNITED
STATES


SECURITIES
AND EXCHANGE COMMISSION


Washington,
DC 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 April 30, 2009


o
            Transition
      Report pursuant to 13 or 15(d) of the Securities Exchange Act of
      1934








For
      the transition period from  ______to______
              
              Commission
      File
      Number          000-50693






SUPERLATTICE
POWER, INC.





(Exact
name of Registrant as specified in its charter)





Nevada
            
            90-0314205(State
      or other jurisdiction
            
            (IRS
      Employer Identification No.)incorporation
      or organization)420
      N. Nellis Blvd., Suite A3-146
              Las
      Vegas, Nevada
            
            89110(Address
      of principal executive offices)
            
            (Postal
      or Zip Code)




Issuer's
telephone number, including area code:  (702) 425-7376







Former
name, former address and former fiscal year, if changed since last
report)







Check  whether
the issuer (1) filed all reports  required to be filed by Section 13
or 15(d) of the  Exchange  Act during the past 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. x Yes o No







Indicate
by check mark whether the registrant has submitted electronically and posted on
its corporate Web site, if any, every Interactive Data File required to be
submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this
chapter) during the preceding 12 months (or for such shorter period that the
registrant was required to submit and post such
files).    Yes [ ]    No [
]





Indicate by check mark whether the
registrant is a large accelerated filer, an accelerated filer, or a smaller
reporting company.  (Check One):





Large accelerated
      filer  o
              Accelerated filer  oNon-accelerated
      filer    o
              Smaller reporting company 
      x


(Do not check if a smaller reporting
company)








Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Exchange Act).  o Yes x No





APPLICABLE
ONLY TO CORPORATE ISSUERS




The
number of shares outstanding the issuer's common stock, $.001 par value, was
115,000,000 as of June 1, 2009.









SUPERLATTICE
POWER, INC.





TABLE OF
CONTENTS


Page
      No.PART
      I.
                FINANCIAL
      INFORMATIONITEM
      I -
                Unaudited
      Consolidated Financial StatementsConsolidated
      Balance Sheets as of April 30, 2009 and July 31, 2008
      (Unaudited)
                4Consolidated
      Statements of Operations for the Nine and Three Months Ended April 30,2009
      and 2008 (Unaudited)
                5Consolidated
      Statement of Stockholders Deficiency (Unaudited)
                6Consolidated
      Statements of Cash Flows for the Nine Months Ended April 30, 2009 and 2008
      (Unaudited)
                7Notes
      to Unaudited Consolidated Financial Statements
                8ITEM
      2 -
                Management's
      Discussion and Analysis of Financial Condition and Results of
      Operations.
                15ITEM
      3 –
                Quantitative
      and Qualitative Disclosures About Market Risk
                17ITEM
      4T–
                Controls
      and Procedures.
                18PART
      II.
                OTHER
      INFORMATIONITEM
      1A –
                Risk
      Factors
                18ITEM
      6 -
                Exhibits
                20


EXHIBIT
31 - Certification pursuant to Section 302 of the Sarbanes- Oxley Act
of 2002
 
 EXHIBIT
32 - Certification pursuant to Section 906 of the Sarbanes- Oxley Act
of 2002
  - 2
-




PART I.
FINANCIAL INFORMATION




Item
1. Financial Statements





Certain
information and footnote disclosures required under accounting principles
generally accepted in the United States of America have been condensed or
omitted from the following consolidated financial statements  pursuant
to the rules and regulations of the Securities and Exchange Commission. It is
suggested that the following consolidated financial statements be read in
conjunction with the year-end consolidated financial statements and
notes  thereto included in the Company's Annual Report on Form 10-K
for the year  ended July 31, 2008.





The
results of operations for the nine months ended April 30, 2009 and 2008 are not
necessarily indicative of the results for the entire fiscal year or for any
other period.




- 3
-






SUPERLATTICE POWER,
INC.
  CONSOLIDATED BALANCE
SHEETS
 (UNAUDITED)
 
 April
      30,
              
              
              July
      31,ASSETS
              
              2009
              
              
              2008Current
      assets:Cash
      and cash equivalents
              
              $
              807
              
              
              $
              15,695Property
      and equipment, net
              
              
              133,351
              
              
              
              33,603$
              134,158
              
              
              $
              49,298LIABILITIES
      AND STOCKHOLDERS' DEFICIENCYCurrent
      liabilities:Accounts
      payable and accrued expenses
              
              $
              540,573
              
              
              $
              164,260Due
      to related parties
              
              
              4,711,508
              
              
              
              4,458,768Short
      term debt
              
              
              19,060
              
              
              
              -Total
      current liabilities
              
              
              5,271,141
              
              
              
              4,623,028Commitments
      and contingencies
              
              
              -
              
              
              
              -Stockholders'
      deficiency:Preferred
      stock, $.001 par value, 10,000,000shares
      authorized, 0 issued and outstanding
              
              
              -
              
              
              
              -Common
      stock, $.001 par value, 250,000,000shares
      authorized, 115,000,000 issued and outstanding
              
              
              115,000
              
              
              
              115,000Additional
      paid-in-capital
              
              
              18,918
              
              
              
              (84,107
              )Accumulated
      deficit
              
              
              (5,270,901
              )
              
              
              (4,604,623
              )Total
      stockholders' deficiency
              
              
              (5,136,983
              )
              
              
              (4,573,730
              )$
              134,158
              
              
              $
              49,298
 
 SEE
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS


- 4
-




SUPERLATTICE POWER, INC.


CONSOLIDATED
STATEMENTS OF OPERATIONS
 (UNAUDITED)
  NINE
      MONTHS ENDED
              
              
              THREE
      MONTHS ENDEDApril
      30,
              
              
              April
      30,2009
              
              
              2008
              
              
              2009
              
              
              2008Sales
              
              $
              -
              
              
              $
              -
              
              
              $
              -
              
              
              $
              -Costs
      and expenses:General
      and administrative
              
              
              174,787
              
              
              
              123,670
              
              
              
              36,544
              
              
              
              25,018Research
      and development
              
              
              156,234
              
              
              
              -
              
              
              
              53,190
              
              
              
              -331,021
              
              
              
              123,670
              
              
              
              89,734
              
              
              
              25,018Loss
      from continuing operations
              
              
              (331,021
              )
              
              
              (123,670
              )
              
              
              (89,734
              )
              
              
              (25,018
              )Interest
      expense
              
              
              (335,257
              )
              
              
              -
              
              
              
              (117,413
              )
              
              
              -Net
      loss from continuing operations
              
              
              (666,278
              )
              
              
              (123,670
              )
              
              
              (207,147
              )
              
              
              (25,018
              )Provision
      for income taxes
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              -Net
      loss from continuing operations
              
              
              (666,278
              )
              
              
              (123,670
              )
              
              
              (207,147
              )
              
              
              (25,018
              )Discontinued
      operations:Loss
      from discontinued operations
              
              
              -
              
              
              
              (465,653
              )
              
              
              -
              
              
              
              (134,238
              )Net
      loss on discontinued operations
              
              
              -
              
              
              
              (465,653
              )
              
              
              -
              
              
              
              (134,238
              )Net
      loss
              
              
              (666,278
              )
              
              
              (589,323
              )
              
              
              (207,147
              )
              
              
              (159,256
              )Other
      comprehensive income:Foreign
      currency translation
              
              
              -
              
              
              
              (2,382
              )
              
              
              -
              
              
              
              (691
              )Net
      comprehensive loss
              
              $
              (666,278
              )
              
              $
              (591,705
              )
              
              $
              (207,147
              )
              
              $
              (159,947
              )Net
      loss per share - basic and diluted - continuing operations
              
              $
              (0.01
              )
              
              $
              (0.00
              )
              
              $
              (0.00
              )
              
              $
              (0.00
              )Weighted
      shares outstanding - basic and diluted - continuing
    operations
              
              
              115,000,000
              
              
              
              115,000,000
              
              
              
              115,000,000
              
              
              
              115,000,000Net
      loss per share - basic and diluted - discontinued
    operations
              
              $
              (0.00
              )
              
              $
              (0.00
              )
              
              $
              (0.00
              )
              
              $
              (0.00
              )Weighted
      shares outstanding - basic and diluted - discontinued
      operations
              
              
              115,000,000
              
              
              
              115,000,000
              
              
              
              115,000,000
              
              
              
              115,000,000
 
 SEE
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS


- 5
-





SUPERLATTICE POWER,
INC.
 
 CONSOLIDATED
STATEMENT OF STOCKHOLDERS' DEFICIENCY
 (UNAUDITED)
  CumulativeAdditional
              
              
              OtherCommon
      Stock
              
              
              Paid
      In
              
              
              Comprehensive
              
              
              AccumulatedShares
              
              
              Par
      value
              
              
              Capital
              
              
              Income
      (Loss)
              
              
              Deficit
              
              
              TotalBalance
      August 1, 2007
              
              
              115,000,000
              
              
              $
              115,000
              
              
              $
              (84,107
              )
              
              $
              (7,860
              )
              
              $
              (3,739,333
              )
              
              $
              (3,716,300
              )Foreign
      currency translation
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              7,860
              
              
              
              -
              
              
              
              7,860Net
      loss for year ended July 31, 2008
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              (865,290
              )
              
              
              (865,290
              )Balance
      July 31, 2008
              
              
              115,000,000
              
              
              
              115,000
              
              
              
              (84,107
              )
              
              
              -
              
              
              
              (4,604,623
              )
              
              
              (4,573,730
              )Contribution
      of machinery & equipment
              
              
              -
              
              
              
              -
              
              
              
              103,025
              
              
              
              -
              
              
              
              -
              
              
              
              103,025Net
      loss for the period endedApril
      30, 2009
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              (666,278
              )
              
              
              (666,278
              )Balance
      April 30, 2009
              
              
              115,000,000
              
              
              $
              115,000
              
              
              $
              18,918
              
              
              $
              -
              
              
              $
              (5,270,901
              )
              
              $
              (5,136,983
              )
 
 SEE
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS


- 6
-




SUPERLATTICE POWER,
INC.
 
 CONSOLIDATED
STATEMENT OF CASH FLOWS
 (UNAUDITED)
 
 NINE
      MONTHS ENDEDApril
      30,2009
              
              
              2008Cash
      Flows from Operating ActivitiesNet
      loss
              
              $
              (666,278
              )
              
              $
              (589,323
              )Adjustments
      to reconcile net cash provided by operating activities:Depreciation
              
              
              19,336
              
              
              
              30,812Bad
      debt expense
              
              
              -
              
              
              
              35,380(Decrease)
      in accounts receivable
              
              
              -
              
              
              
              (51,744
              )(Decrease)
      in inventories
              
              
              -
              
              
              
              (11,789
              )Increase
      in prepaid expenses
              
              
              -
              
              
              
              48,300Increase
      in letter of credit
              
              
              -
              
              
              
              (633
              )Loss
      on sale of property and equipment
              
              
              -
              
              
              
              3,903(Decrease)
      in other assets
              
              
              -
              
              
              
              (26,189
              )Increase
      (decrease) in accounts payable and accrued expenses
              
              
              376,313
              
              
              
              (31,435
              )(Decrease)
      in deferred revenue
              
              
              -
              
              
              
              (2,990
              )Net
      cash used in operating activities
              
              
              (270,629
              )
              
              
              (595,708
              )Cash
      Flows from Investing ActivitiesPurchase
      of property and equipment
              
              
              (16,059
              )
              
              
              (39,292
              )Proceeds
      from sale of property and equipment
              
              
              -
              
              
              
              1,070Net
      cash used in investing activities
              
              
              (16,059
              )
              
              
              (38,222
              )Cash
      Flows from Financing ActivitiesProceeds
      from majority shareholder
              
              
              -
              
              
              
              -Advances
      from related parties
              
              
              252,740
              
              
              
              1,192,128Payments
      to related parties
              
              
              -
              
              
              
              (545,173
              )Proceeds
      from debt
              
              
              19,060
              
              
              
              -Net
      cash provided by financing activities
              
              
              271,800
              
              
              
              646,955Effect
      of exchange rate changes on cash and cash equivalents
              
              
              -
              
              
              
              (101
              )Net
      increase (decrease) in cash and cash equivalents
              
              
              (14,888
              )
              
              
              12,924Cash
      and cash equivalents at beginning of period
              
              
              15,695
              
              
              
              5,962Cash
      and cash equivalents at end of period
              
              $
              807
              
              
              $
              18,886Supplemental
      information:Cash
      paid during the year for:Interest
      paid
              
              $
              -
              
              
              $
              -Income
      taxes paid
              
              $
              -
              
              
              $
              -Non-cash
      transactionsDonated
      Equipment
              
              $
              103,025
              
              
              $
              -
 
 SEE
NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
  - 7
-


SUPERLATTICE
POWER, INC.


NOTES
TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS


APRIL
30, 2009





Note
1. Financial statement presentation





Superlattice
Power, Inc. (the “Company” or “Superlattice Power”) (formerly Zingo, Inc.),
following the sale as of May 15, 2008, of its VOIP telecommunications business,
intends to concentrate its efforts on further development of the lithium
batteries technology licensed from EV Innovations, Inc. (“EVI”), the
Company’s former parent (Hybrid Technologies, Inc.).  Our auditors
have expressed substantial doubt concerning our ability to continue as a going
concern.





The
financial statements have been prepared in accordance with Securities Exchange
Commission requirements for interim financial statements.  Therefore,
they do not include all information and footnotes required by accounting
principles generally accepted in the United States for complete financial
statements.  These financial statements should be read in conjunction
with the financial statements and notes thereto contained in the Company's
Annual Report on form 10-K for the year ended July 31, 2008 as filed with the
Securities Exchange Commission.





The
results of operations for the interim periods shown in this report are not
necessarily indicative of results to be expected for the full
year.  In the opinion of management, the information contained herein
reflects all adjustments necessary to make the results of operations for the
interim period a fair statement of such operations.  All such
adjustments are of a normal recurring nature.





History and Nature of
Business


Superlattice Powerwasoriginallyincorporatedunder the name Titan Web Solutions, Inc.onJuly 15, 2002 under the laws ofthe State ofNevada.The Companychanged its name to
JavaKingCoffee,Inc. in August
2003.





Effective August 8, 2005, the Companyenteredinto an Agreement and Plan ofReorganization, pursuant to which the Company
agreed to acquireall of
theoutstanding shares of
WhistlerTel, Inc.,aNevadacorporation,which was awholly owned subsidiary of EVI,
formally Hybrid Technologies, Inc.  The transactionwas completedon August19, 2005 by the issuance of 80,000,000shares of theCompany's stock in exchange for all of the outstanding shares
ofWhistlerTel'scommon stock.





WhistlerTel, Inc. was organized inNovember, 2004.  The Company offerstelecommunication services to businesses which
provide voice communicationvia theInternet.  The systemrequireshigh speedbroadband internet
access.





On April
15, 2008, EV Innovations, Inc. sold its controlling interest of the Company’s
outstanding common stock to Blue Diamond Investments, Inc. With the sale of our VoIP
telecommunications business, named Zingo Telecom, Inc., on May 15, 2008 we
intend to concentrate efforts on further development of the lithium batteries
technology licensed from EVI, the Company’s former parent.





Effective
April 15, 2008, the Company entered into a license agreement with EVI providing
for EVI’s license to the Company of their patent applications and technologies
for rechargeable lithium ion batteries for hybrid vehicles and other
applications (“licensed products”).  Under the license agreement, EVI
has the right to purchase their requirements of lithium ion batteries from the
Company, and their requirements of lithium ion batteries shall be supplied by
the Company in preference to, and on a priority basis as compared with, supply
and delivery arrangements in effect for other customers of the Company. EVI’s
cost for lithium ion batteries shall be the Company’s actual manufacturing costs
for such batteries for the fiscal quarter of the Company in which EVI’s purchase
takes place.





The
Company has agreed to invest a minimum of $1,500,000 in each of the next two
years in development of the technology for the licensed products. To date,
investments have been made in the amount of $180,734. If the Company does not
make the required investments, it will be in default under the license
agreement; EVI would have the right to terminate the license
agreement.




- 8
-




Superlattice
Power, Inc.
 
 NOTES
TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS




Effective
April 16, 2008, the Company agreed to lease approximately 5,000 square feet of
space in EVI’s North Carolina facility.  The leased space will be
suitable, and utilized by the Company, for developmental and manufacturing
operations for licensed products pursuant to the license
agreement.  The leased space is leased on a month-to-month basis at a
monthly rental of $2,500, the monthly rental to be escalated five (5%) percent
annually. Also effective April 16, 2008, the Company purchased certain equipment
and supplies related to the license agreement from EVI for the purchase price of
$29,005.





The
Company merged into its wholly-owned subsidiary, Superlattice Power, Inc., on
April 25, 2008.  The subsidiary was created solely for this merger,
the purpose of which was to change the name of the Company from Zingo, Inc. to
Superlattice Power, Inc. The state of Nevada does not require stockholder
approval of a merger of a wholly-owned subsidiary into the parent, and in
connection with such a merger the name of the parent is permitted to be
changed.  As a result of the merger, the assets and liabilities of the
surviving corporation were unchanged. The subsidiary Superlattice Power, Inc.
had no assets or liabilities prior to the merger.





On June
4, 2008, Holly Roseberry resigned as President of Superlattice Power, Inc.,
where she remains as a director. Ayaz Kassam is the new President and Chief
Executive Office (“Kassam”), and has been appointed as a director to fill a
vacancy on the Board.





SIGNIFICANT ACCOUNTING
POLICIES





Basis of
consolidation


The financial statements include the
accounts of the Company and its wholly owned subsidiary, Zingo Telecom, Inc. and
Zingo Telecom Canada, Inc. for theninemonths endedApril 30, 2008. All intercompany accounts and
transactions have been eliminated in consolidation. The subsidiaries were sold
in May of 2008 and therefore there is noconsolidation for thenine months ended April 30,
2009.





Estimates


The preparation of financial statementsprepared in accordance with theaccounting standards generally accepted
in theUnited States of
Americarequiresmanagement to make estimates and
assumptions that affect the reported amounts ofassets and liabilities and disclosure
of contingentassets and
liabilities atthe date of thefinancial
statements.  Actualresults could differ from
thoseestimates.





Cash and cash
equivalents


Cash and cash equivalents consist of
highly liquid investments, which arereadily convertible into cash with
original maturities of three months or less.





Financial
instruments


The fair value ofaccounts payable and accrued expensesandadvances from related parties
approximatesfair value
based on their shortmaturities.





Property and
equipment


Property and equipment are recorded at
cost.  Depreciation of property and equipment are accounted for by
accelerated methods over the following estimated useful lives:




LivesFurniture and
      fixtures
            10 yearsSoftware
            3-5
yearsComputers
            5
  years




- 9
-




Superlattice
Power, Inc.
 
 NOTES
TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS




Long-lived assets


The Company  accounts
for  long-lived  assets
in  accordance  with  Statement of
Financial  Accounting  Standard No. 144 (SFAS
144)  "Accounting  for  Long-Lived Assets". The
carrying value of long-lived assets is reviewed on a regular basis for the
existence of facts and circumstances that may suggest impairment.  The
Company recognizes impairment when the sum of undiscounted future cash flows is
less than the carrying amount of the asset.  The write down of the
asset is charged to the period in which the impairment
occurs.





Income taxes


Income taxes are accounted for under the
asset and liability method.  Deferred tax assets and liabilities are
recognized for amounts of existing assets and liabilities and their respective
tax bases and operating loss and tax credit carry forwards.  Deferred
tax assets and credits are measured using enacted tax rates expected to be
recovered or settled. The effect on deferred tax assets and liabilities of a
change in tax rates is recognized in the consolidated financial statements in
the period that includes the enactment date.





Foreign currency
translation


The functional currency for some foreign
operations is the local currency. Assets and liabilities of foreign operations
are translated at balance sheet date rates of exchange and income, expense and
cash flow items are translated at the average exchange rate for the period.There were no foreign
currency translations for the period ended April 30,
2009.The
translation gains or losses were not material for theyearended July 31,
2008.





Comprehensive income
(loss)


The Company reports comprehensive income
(loss) in accordance with the requirements of Statement of Financial Accounting
Standards No.130. For the
year endedJuly 31,
2008the difference between
net income (loss) and comprehensive income (loss) is foreign currency
translation.





Discontinued
Operations


In May 2008, the Company completed the
sale of its VoIP business. The results for the business were accounted for as
discontinued operations in the consolidated financial statements for the periods presented
herein.  The divestiture resulted in a loss of $0 and $465,653, respectively, for thenine months ended April 30, 2009 and
2008.





Summarizedunauditedcombined statement of loss for
discontinued operations is as follows:




NINE MONTHS
              
              
              NINE MONTHSENDED
              
              
              ENDEDApril 30,
    2009
              
              
              April 30,
    2008Net sales
              
              $
              -
              
              
              $
              614,097Loss before income
      tax
              
              
              -
              
              
              
              (1,079,750
              )Provision for income
      taxes
              
              
              -
              
              
              
              -Loss from operations - net
      tax
              
              
              -
              
              
              
              (465,653
              )Gain on sale of discontinued
      operations
              
              
              -
              
              
              
              -Provision for income
      taxes
              
              
              -
              
              
              
              -Loss from discontinued operations
      - net of tax
              
              $
              -
              
              
              $
              (465,653
              )




Revenues


Revenues are recognized at the time that
service is completed or the related products have been
installed.




- 10
-


Superlattice
Power, Inc.
 
 NOTES
TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS


Advertising


Advertising costs are expensed and are
included in selling, general and administrative expenses.  Totaladvertising expenditures
for thenine months ended
April 30, 2009and 2008wereapproximately $50,000 and $2,100 respectively.





Shipping and
handling


Shipping and handling costs associated
with shipping equipment to customers are generally expensed and included in
costs of salesfor the
telecommunications business.





Research and
development


The Company is currentlyaresearch and development
(“R&D”)stagecompanyand therefore the Board of Directors
has not set a budgetfor
R&D. However, all
projects and purchases must be approved beforebeingstarted or purchased.As ofApril 30, 2009, there have been expenses put toward
research and development. For thenine months ending April 30,
2009, salaries,payroll taxes, and benefitsamounted to approximately $165,000 in R&D, parts and supplies was
approximately $6,000, and other R&D were approximately
$3,000.





Reclassification


Certain
reclassifications have been made to the prior year’s financial statements to
conform to the current year presentation. These reclassifications have had no
impact on the net. The reclassification consisted of other assets being
reclassified as marketable securities. The Company reclassified certain
continuing operations to discontinued operations for the nine months ended April
30, 2008 in the Company’s Consolidated Statements of Operations.





Recently issued
pronouncements


In
December 2007, the Financial Accounting Standards Board (“FASB”) issued
Statement of Financial Accounting Standards (“SFAS”) No. 160, “Noncontrolling
Interests in Consolidated Financial Statements – an amendment of ARB No. 51”
(“SFAS No. 160”).  SFAS No. 160 amends Accounting Research Bulletin
(“ARB”) No. 51 to establish accounting and reporting standards for the
noncontrolling (minority) interest in a subsidiary and for the deconsolidation
of a subsidiary.  It clarifies that a noncontrolling interest in a
subsidiary is an ownership interest in the consolidated entity that should be
reported as equity in the Consolidated Financial Statements.  SFAS No.
160 also requires consolidated net income to be reported at amounts that include
the amounts attributable to both the parent and the noncontrolling interest on
the face of the consolidated statement of income.  Under SFAS No. 160,
the accounting for changes in a parent’s ownership interest in a subsidiary that
do not result in deconsolidation must be accounted for as equity transactions
for the difference between the parent’s carrying value and the cash exchanged in
the transaction.  In addition, SFAS No. 160 also requires that a
parent recognize a gain or loss in net income when a subsidiary is
deconsolidated (except in the case of a spin-off), and requires expanded
disclosure in the Consolidated Financial Statements that clearly identify and
distinguish between the interests of the parent’s ownership interest and the
interests of the noncontrolling owners of a subsidiary.  This
Statement is effective for fiscal years, and interim periods within those fiscal
years, beginning on or after December 15, 2008.  The Company will
adopt SFAS No. 160 on August 1, 2009, as required, and does not believe they
will have a significant impact on its financial statements.





In February 2008, the FASB issued
FASB Staff Position SFAS 157-1, “Application of SFAS No. 157 to SFAS No. 13 and
Its Related Interpretative Accounting Pronouncements that Address Leasing
Transactions” (“FSP SFAS 157-1”) and FASB Staff Position SFAS 157-2, “Effective
Date of SFAS No. 157” (“FSP SFAS 157-2”). FSP SFAS 157-1 excludes SFAS No.
13 and its related interpretive accounting pronouncements that address leasing
transactions from the requirements of SFAS No. 157, with the exception of fair
value measurements of assets and liabilities recorded as a result of a lease
transaction but measured pursuant to other pronouncements within the scope of
SFAS No. 157. FSP SFAS 157-2 delays the effective date of SFAS No. 157 for
all nonfinancial assets and nonfinancial liabilities, except those that are
recognized or disclosed at fair value in the financial statements on a recurring
basis (at least annually). FSP SFAS 157-1 and FSP SFAS 157-2 became effective
for the Company upon adoption of SFAS No. 157 on January 1, 2008. The Company
will provide the additional disclosures required relating to the fair value
measurement of nonfinancial assets and nonfinancial liabilities.The Company completed its
implementation of SFAS No. 157 effective January 1, 2009 and it did not have a
material impact on its financial statements.




- 11
-




Superlattice
Power, Inc.
 
 NOTES
TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS




In March 2008, the FASB issued SFAS No.
161, “Disclosures about Derivative Instruments and Hedging Activities”, an
amendment of FASB Statement No. 133 (“SFAS No. 161”).  The new
standard is intended to improvefinancial reportingabout derivative instruments and
hedging activities by requiring enhanced disclosures to enable investors to
better understand their effects on an entity’s financial position, financial
performance and cash flows.  It is effective for financial statements
issued for fiscal years and interim periods beginning after November 15,
2008.  The Company does not believe that SFAS No. 161 will have a
material impact on its financial statements.





In May 2008, the FASB issued SFAS No.
162, “The Hierarchy of Generally Accepted Accounting Principles” (“SFAS No.
162”).  SFAS No. 162 identifies the sources of accounting principles
and the framework for selecting the principles to be used in the preparation of
financial statements of nongovernmental entities that are presented in
conformity with generally accepted accounting principles (GAAP) in theUnited States.The Company adopted SFAS No. 162
effective January 1, 2009 and it did not have a material impact on its financial
statements.





Note
2. Property and equipment





Property
and equipment consist of:




April 30,
              
              
              July 31,2009
              
              
              2008Office and computer
      equipment
              
              $
              131,455
              
              
              $
              28,430Leasehold
      improvements
              
              
              25,404
              
              
              
              9,345156,859
              
              
              
              37,775Less accumulated
      depreciation
              
              
              (23,508
              )
              
              
              (4,172
              )$
              133,351
              
              
              $
              33,603




Depreciation
expense for the nine months ended April 30, 2009 and 2008 was $19,336 and
$30,812, respectively.





In
January 2009, a private company provided Superlattice with equipment in exchange
for Superlattice’s battery prototypes for testing and possibly for purchase of
batteries from the Company. The equipment was received in the manufacturing
facility, and was recorded at appraised value of $103,025.





Note
3. Segment information





FASB
Statement No. 131,Disclosures about Segments of an Enterprise and Related Information,
establishes standards for reporting information about operating segments.
Operating segments are defined as components of an enterprise about which
separate financial information is available that is evaluated regularly by
management. We are organized by geographical area.




- 12
-




Superlattice
Power, Inc.
 
 NOTES
TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS




The
following is financial information relating to the Company’s business segments
from continuing operations:




(unaudited)
              
              
              (unaudited)
              
              
              (unaudited)
              
              
              (unaudited)NINE MONTHS
              
              
              NINE MONTHS
              
              
              THREE
MONTHS
              
              
              THREE
MONTHSENDED
              
              
              ENDED
              
              
              ENDED
              
              
              ENDEDApril 30,
    2009
              
              
              April 30,
    2008
              
              
              April 30,
    2009
              
              
              April 30,
    2008Revenue from external
      customers:United
      States
              
              $
              -
              
              
              $
              -
              
              
              $
              -
              
              
              $
              -India
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              -Canada
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              -Total
      revenues
              
              $
              -
              
              
              $
              -
              
              
              $
              -
              
              
              $
              -(Loss) from
      operations:United
      States
              
              $
              (666,278
              )
              
              $
              (123,670
              )
              
              $
              (207,147
              )
              
              $
              (25,018
              )India
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              -Canada
              
              
              -
              
              
              
              -
              
              
              
              -
              
              
              
              -Total loss from
      operations
              
              $
              (666,278
              )
              
              $
              (123,670
              )
              
              $
              (207,147
              )
              
              $
              (25,018
              )





Note4.  Related party
transactions





The Company's principal financing source
has been from its former parent,EV Innovations, Inc.The Company has also
received advances during 2008 from its chief executive and principal financial
officer Ayaz Kassam. On April 15,
2008, Blue Diamondassumed
EVI’s debt due fromSuperlattice.  AtApril 30, 2009andJuly 31, 2008the Company owed Blue Diamond$4,321,358, andKassam $390,150and$137,410,respectfully. Duringthenine months ended April 30,
2009and 2008the Company had advances totaling
$252,740and $1,192,128, respectively; and payments amounted to
approximately$0
and$545,173, respectively. Without such funding,
the Company could not stay in business.





The advances from the parent company
will accrue interest at a rate of 10% annually until the obligation has been
paid in full. No term has been set for repayment and no payment is expected
until the Company has begun to produce battery cells and has become a profitable
venture. The balance of the related party transactions is due within two weeks
of the parties request but does not bear interest. Interest forthe nine months ended April 30,
2009and 2008is $335,257and $0,respectively. The related party
transaction amounts are reported as current due to the
relationship.





Note 5.Lossper share





Loss per share is computed based on the
weighted average number of shares outstanding during the year. Diluted loss per common share is
computed by dividing net loss by the weighted average number of
commonshares and potential
common shares during the specified periods.The Company has no outstanding options,
warrants or other convertible instruments that could affect the calculatednumber of
shares.





Note
6. Going concern





The
Company's financial statements are prepared based on the going concern
principle.  That principle anticipates the realization of assets and
payments of liabilities through the ordinary course of business.  No
adjustments have been made to reduce the value of any assets or record
additional liabilities, if any, if the Company were to cease to
exist.  The Company has incurred significant operating losses since
inception.  These operating losses have been funded by the issuance of
capital and advances from related parties (the Company's former parent, EV
Innovations, Inc.).  There are no guarantees that the Company will
continue to be able to raise the funds necessary.  Additionally, the
lack of capital may limit the Company's ability to establish and maintain
existing business and establish future viable business.




- 13
-




Item 2.
Management's Discussion and Analysis of Financial Condition and Results of
Operations





FORWARD
LOOKING STATEMENTS





This
quarterly report contains forward-looking statements that involve risks and
uncertainties.  We use words such as anticipate,  believe,
plan, expect, future, intend and similar expressions to identify such
forward-looking  statements. You should not place too
much  reliance on
these  forward-looking  statements. Our actual results are
likely to differ  materially from those  anticipated in
these forward-looking  statements  for
many  reasons, including the risks faced by us described in this
section.




INTRODUCTION




Superlattice
Power, Inc. (formerly Zingo, Inc., the “Company”, “we”, or “us”) was
incorporated on July 15, 2002 under the laws of the State of Nevada under the
name "Titan Web Solutions, Inc." On August 18, 2003, we changed our name to
"Javakingcoffee, Inc."




We had
been engaged in the business of offering a full range of business consulting
services to retailers in the specialty coffee industry in China until August
2005. On August 18, 2005, we entered into an Agreement and Plan of
Reorganization, pursuant to which we agreed to acquire all of the outstanding
shares of Whistlertel, Inc. (“Whistlertel”), a Nevada corporation, which was
formerly a wholly-owned subsidiary of EV Innovations, Inc. (“EVI”, formerly
Hybrid Technologies, Inc.). On August 19, 2005, we completed the acquisition of
Whistlertel in exchange for the issuance of 80,000,000 shares of our common
stock, or 69.56% of our outstanding common stock following such
issuance.   We entered into a license agreement with EVI on April
15, 2008, for the license of the development of their lithium battery
technology, and we sold our subsidiaries that offered telecommunications
services to business and residential customers utilizing VoIP technology on May
15, 2008.  To reflect our new business, we changed our name from
Zingo, Inc. to Superlattice Power, Inc. on April 25, 2008.




THREE
MONTHS ENDED APRIL 30, 2009 AS COMPARED WITH THREE MONTHS ENDED APRIL 30,
2008





We  incurred  a
net loss of $207,147 for the three months ended April 30, 2009, which included
general and administrative costs of $36,544 and research and development expense
of $53,190.





We had no
sales for the three month period ended April 30, 2009. Our net loss for the
three-month  period  ended  April 30, 2009,
increased from the three-month period ended April 30, 2008 (from $159,256 for
the prior period to $207,147 in 2009). This was primarily due to interest
expense of $117,413 in 2009, as compared to $-0- in the prior
period.  General and administrative costs of $36,544 were higher in
the three months ended April 30, 2009, as compared with $25,018 in the prior
period, due to increased administrative overhead and leased space costs as
compared with the lower level of general and administrative expenses associated
with the prior period’s telecommunications operations. We incurred research and
development costs of $53,190, as compared to $-0- in the prior period, due to an
increase in the number of employees involved in development of rechargeable
lithium ion batteries.   The prior period’s results also
reflected a loss from discontinued operations of $134,238.





NINE
MONTHS ENDED APRIL 30, 2009 AS COMPARED WITH NINE MONTHS ENDED APRIL 30,
2008





We  incurred  a
net loss of $666,278 for the nine months ended April 30, 2009, which included
general and administrative costs of $174,787, and research and development
expense of $156,234.




- 14
-





We had no
sales for the nine month period ended April 30, 2009. Our net loss for the
nine-month  period  ended  April 30, 2009,
increased from the nine-month period ended April 30, 2008 (from $589,323 for the
prior period to $666,278 in 2009). This was primarily due to interest expense of
$335,257 in 2009, as compared to -0- in the prior period.  General and
administrative costs of $174,787 were higher in the nine months ended April 30,
2009, as compared with $123,670 in the prior period, due to increased
administrative overhead and leased space costs as compared with the lower level
of general and administrative expenses associated with the prior period’s
telecommunications operations. The principal components of general and
administrative costs in the nine month period ended April 30, 2009 were rent of
approximately $29,000, legal and accounting fees of approximately $48,000,
advertising expense of approximately $50,000, and depreciation expense of
approximately $19,000. We incurred $156,234 in research and development costs in
the nine months ended April 30, 2009, as compared with $-0- in the prior period,
due to an increase in the number of employees involved in development of
rechargeable lithium ion batteries. The principal components of research and
development costs in the nine month period ended April 30, 2009 were salaries
and wages of $145,073, payroll taxes and expenses of approximately $14,000,
approximately $7,000 of costs related to project development and parts and
supplies. The prior period’s results also reflected a loss from discontinued
operations of $465,653.




PLAN OF
OPERATION





Commercial
Initiatives





We are developing rechargeable lithium ion
batteries for power production for a variety of uses.  We plan to
pioneer  a superlattice cathode material for the use in lithium ion
rechargeable batteries.





License
Agreement with EVI





Effective
April 15, 2008, we entered into a License Agreement (the “License Agreement”)
with EVI, our former controlling stockholder, providing for EVI’s license to us
of EVI’s patent applications and technologies for rechargeable lithium-ion
batteries for hybrid vehicles and other applications (“Licensed
Products”).





Under the
License Agreement, EVI has the right to purchase its requirements of lithium ion
batteries from us, and its requirements of lithium ion batteries shall be
supplied in preference to, and on a priority basis as compared with, supply and
delivery arrangements in effect for our other customers. Hybrid’s cost for
lithium ion batteries purchased from us is our actual manufacturing costs for
such batteries for our fiscal quarter in which Hybrid’s purchase takes
place.





We have
agreed to invest a minimum of $1,500,000 in each of the next two years in
development of the technology for the Licensed Products, and we intend to pursue
development of the lithium battery technology that we have
licensed.





Effective
April 16, 2008, we agreed to lease approximately 5,000 square feet of space
(“Leased Space”) in EVI’s North Carolina facility, such Leased Space to be
suitable for, and utilized by us for, our developmental and manufacturing
operations for Licensed Products pursuant to the License
Agreement.  The Leased Space is leased by EVI to us on a
month-to-month basis at a monthly rental of $2,500, the monthly rental to be
escalated five (5%) percent annually. Effective April 16, 2008, EVI also sold us
for the purchase price of $29,005, specified equipment and supplies related to
the Licensed Field. The space became available in late May and rent commenced to
accrue at that time.





- 15
-




Saleof our Telecom
Subsidiaries




At a
closing held on May 15, 2008, we sold for $215,000 the 75,000 outstanding shares
of common stock, constituting 100% of the outstanding stock, of our subsidiary
Zingo Telecom, Inc.  In addition, at the closing, we assigned and
transferred all receivables or debt obligations of Zingo Telecom owing to or
held by us at the closing date, and all outstanding shares of M/S Zingo Bpo
Services Pvt. Ltd., our subsidiary incorporated in India.




5.2     Liquidity
and Capital Resources




As of
April 30, 2009, we had cash on hand of $807.  Our liabilities at April
30, 2009 totaled $5,271,141, as compared with $4,623,028 at July 31, 2008; and
our property plant and equipment increased to $133,351 at April 30, 2009, as
compared with $33,603 at July 31, 2008.





At April
30, 2009, we had a working  capital  deficiency and a
stockholders deficit of $5,136,983.





We used
net cash in operating activities of $270,629 in the nine months ended April 30,
2009, as compared with $595,708 in the comparable period in 2008, and cash flows
from investing activities were $16,059 in 2009, as compared with $38,222 in
2008.




In the
nine months ended April 30, 2009, we had received approximately $252,740 in
advances from related parties and proceeds from debt of $19,060, as compared
with net advances from related parties of $646,955 in the comparable period in
2008.





Since
our  incorporation,  we
have  financed  our  operations  almost
exclusively  through  the sale of our
common  shares
to  investors  and  through advances from our
directors. We expect to finance operations through the sale of equity or other
investments in us for the foreseeable  future, as we do not
receive  significant  revenue  from our new
business  operations.  There  is
no  guarantee  that we
will  be  successful  in arranging financing on
acceptable terms.




Our
ability to raise additional  capital is affected by trends and
uncertainties  beyond our control. We do not currently have
any  arrangements  for financing and we may not be able to
find such financing if
required.  Obtaining  additional  financing  would
be subject to a number of factors, including investor sentiment. Market factors
may make the timing, amount, terms or conditions of additional financing
unavailable to us.




Our
auditors are of the opinion that our continuation as a going concern is in
doubt.  Our  continuation as a going  concern
is  dependent  upon continued financial support from our
shareholders and other related parties.





CRITICAL ACCOUNTING
POLICIES





Recently issued
pronouncements





In
December 2007, the Financial Accounting Standards Board (“FASB”) issued
Statement of Financial Accounting Standards (“SFAS”) No. 160, “Noncontrolling
Interests in Consolidated Financial Statements – an amendment of ARB No. 51”
(“SFAS No. 160”).  SFAS No. 160 amends Accounting Research Bulletin
(“ARB”) No. 51 to establish accounting and reporting standards for the
noncontrolling (minority) interest in a subsidiary and for the deconsolidation
of a subsidiary.  It clarifies that a noncontrolling interest in a
subsidiary is an ownership interest in the consolidated entity that should be
reported as equity in the Consolidated Financial Statements.  SFAS No.
160 also requires consolidated net income to be reported at amounts that include
the amounts attributable to both the parent and the noncontrolling interest on
the face of the consolidated statement of income.  Under SFAS No. 160,
the accounting for changes in a parent’s ownership interest in a subsidiary that
do not result in deconsolidation must be accounted for as equity transactions
for the difference between the parent’s carrying value and the cash exchanged in
the transaction.  In addition, SFAS No. 160 also requires that a
parent recognize a gain or loss in net income when a subsidiary is
deconsolidated (except in the case of a spin-off), and requires expanded
disclosure in the Consolidated Financial Statements that clearly identify and
distinguish between the interests of the parent’s ownership interest and the
interests of the noncontrolling owners of a subsidiary.  This
Statement is effective for fiscal years, and interim periods within those fiscal
years, beginning on or after December 15, 2008.  The Company will
adopt SFAS No. 160 on August 1, 2009, as required, and does not believe they
will have a significant impact on its financial statements.




- 16
-





In February 2008, the FASB issued
FASB Staff Position SFAS 157-1, “Application of SFAS No. 157 to SFAS No. 13 and
Its Related Interpretative Accounting Pronouncements that Address Leasing
Transactions” (“FSP SFAS 157-1”) and FASB Staff Position SFAS 157-2, “Effective
Date of SFAS No. 157” (“FSP SFAS 157-2”). FSP SFAS 157-1 excludes SFAS No.
13 and its related interpretive accounting pronouncements that address leasing
transactions from the requirements of SFAS No. 157, with the exception of fair
value measurements of assets and liabilities recorded as a result of a lease
transaction but measured pursuant to other pronouncements within the scope of
SFAS No. 157. FSP SFAS 157-2 delays the effective date of SFAS No. 157 for
all nonfinancial assets and nonfinancial liabilities, except those that are
recognized or disclosed at fair value in the financial statements on a recurring
basis (at least annually). FSP SFAS 157-1 and FSP SFAS 157-2 became effective
for the Company upon adoption of SFAS No. 157 on January 1, 2008. The Company
will provide the additional disclosures required relating to the fair value
measurement of nonfinancial assets and nonfinancial liabilities. The Company
completed its implementation of SFAS No. 157 effective January 1, 2009 and it
did not have a material impact on its financial statements.





In March 2008, the FASB issued SFAS No.
161, “Disclosures about Derivative Instruments and Hedging Activities”, an
amendment of FASB Statement No. 133 (“SFAS No. 161”).  The new
standard is intended to improvefinancial reportingabout derivative instruments and
hedging activities by requiring enhanced disclosures to enable investors to
better understand their effects on an entity’s financial position, financial
performance and cash flows.  It is effective for financial statements
issued for fiscal years and interim periods beginning after November 15,
2008.  The Company does not believe that SFAS No. 161 will have a
material impact on its financial statements.





In May 2008, the FASB issued SFAS No.
162, “The Hierarchy of Generally Accepted Accounting Principles” (“SFAS No.
162”).  SFAS No. 162 identifies the sources of accounting principles
and the framework for selecting the principles to be used in the preparation of
financial statements of nongovernmental entities that are presented in
conformity with generally accepted accounting principles (GAAP) in theUnited States.  The Company adopted SFAS
No. 162 effective January 1, 2009 and it did not have a material impact on its
financial statements.





Item 3.
Quantitative and Qualitative Disclosures About Market Risk




Interest
Rate Risk - Interest rate risk refers to fluctuations in the value of a security
resulting from changes in the general level of interest rates. Investments that
are classified as cash and cash equivalents have original maturities of three
months or less. Our interest income is sensitive to changes in the general level
of U.S. interest rates.  We do not have significant short-term
investments, and due to the short-term nature of our investments, we believe
that there is not a material risk exposure.




- 17
-





Item 4T.
Controls and Procedures.





As of the
end of the fiscal quarter covered by this Form 10-Q, the Company carried out an
evaluation, under the supervision and with the participation of the Company’s
management, including the Company’s Chief Executive Officer and Principal
Financial and Accounting Officer, of the effectiveness of the design and
operation of the Company’s disclosure controls and procedures as defined in Rule
13a-14 of the Securities Exchange Act of 1934. Based upon that evaluation, the
Chief Executive Officer and Principal Financial and Accounting Officer concluded
that the Company’s disclosure controls and procedures are effective in timely
alerting him to material information relating to the Company (including its
consolidated subsidiaries) required to be included in this Quarterly Report on
Form 10-Q. There have been no changes in the Company’s internal controls or in
other factors which could significantly affect internal controls subsequent to
the date the Company carried out its evaluation.




PART II-
OTHER INFORMATION





ITEM 1A.
Risk Factors





There are material risks in addition to
the risk factors previously disclosed in our Annual Report on Form 10-K, filed
October 29, 2008, which additional risk factors are relevant to and should be
considered in connection with an evaluation of our business.  These
additional risks are as follows.




THE CURRENT WORLDWIDE ECONOMIC SLOWDOWN
COULD HAVE A MATERIAL ADVERSE IMPACT ON OUR PRODUCT RESEARCH AND DEVELOPMENTAL
ACTIVITIES AND PLANNED COMMERCIALIZATION OF OUR LITHIUMBATTERYTECHNOLOGY.




The automotive industry is cyclical in
nature and tends to reflect general economic conditions. TheU.S.and other world economies are in an
economic slowdown or a recession, which could last well into 2009 and beyond.
The recession may lead to a significant decline in prices and demand for
automotive power train components, which would in turn adversely affect the
demand for our proposed lithium battery products.




OUR
PLANNED LITHIUM ION BATTERY BUSINESS IS SUBJECT TO SUBSTANTIAL
RISKS





The
lithium ion battery market is competitive and risky. We are competing against
numerous competitors with  greater financial resources than us, and
due to the difficulties of entry into these markets,  we may be
unsuccessful  and not be able to complete  our business
plan.





We may be
required to obtain Federal and state certifications or approvals for our planned
products. Our products, when fully developed, may not meet these Federal or
state performance or safety standards in effect at the time for lithium ion
batteries for the uses for which we intend to sell our products.








OUR
PRODUCTS ARE SUBJECT TO EXTENSIVE FEDERAL, STATE AND LOCAL SAFETY, ENVIRONMENTAL
AND OTHER GOVERNMENT REGULATION THAT MAY REQUIRE US TO INCUR EXPENSES, MODIFY
PRODUCT OFFERINGS OR CEASE ALL OR PORTIONS OF OUR BUSINESS IN ORDER TO MAINTAIN
COMPLIANCE WITH THE ACTIONS OF REGULATORS.





The
Company’s business and facilities also are subject to regulation under various
federal, state and local regulations relating to the sale of its products,
operations, occupational safety, environmental protection, hazardous substance
control and product advertising and promotion. Failure to comply with any of
these regulations in the operation of the business could subject the Company to
administrative or legal action resulting in fines or other monetary penalties or
require the Company to change or cease business.




- 18
-





A
SIGNIFICANT ADVERSE DETERMINATION IN ANY MATERIAL PRODUCT LIABILITY CLAIM
AGAINST THE COMPANY COULD ADVERSELY AFFECT OUR OPERATING RESULTS OR FINANCIAL
CONDITION.




Accidents
involving personal injury and property damage occur in the use of products that
we develop, and no assurance can be given that material product liability claims
against us will not be made in the future. Adverse determination of material
product liability claims made against us or a lapse in coverage of any product
liability policy that we may have in effect in the future when we are marketing
our products commercially could adversely affect our operating results or
financial condition.





BECAUSE
OUR STOCK IS DEEMED A “PENNY STOCK”, YOU MAY HAVE DIFFICULTY SELLING SHARES OF
OUR COMMON STOCK.





Our
common stock is a "penny stock" and is therefore subject to the requirements of
Rule 15g-9 under the Securities Exchange Act of 1934, as amended. Under
this rule, broker-dealers who sell penny stocks must provide purchasers of these
stocks with a standardized risk-disclosure document prepared by the Securities
and Exchange Commission ("SEC"). The penny stock rules severely limit the
liquidity of securities in the secondary market, and many brokers choose not to
participate in penny stock transactions. As a result, there is generally less
trading in penny stocks and you may not always be able to resell shares of our
common stock publicly at the time and prices that you feel are fair or
appropriate. Under applicable regulations, our common stock will generally
remain a penny stock until and for such time as its per-share price is $5.00 or
more (as determined in accordance with SEC regulations), or until we meet
certain net asset or revenue thresholds. These thresholds include the possession
of net tangible assets (that is, total assets less intangible assets and
liabilities) in excess of $2,000,000, and the recognition of average revenues
equal to at least $6,000,000 for each of the last three years. We do not
anticipate meeting any of the thresholds in the foreseeable future.




- 19
-





ITEM 6.
Exhibits.








Ex
      31
            Certification
      of Chief Executive Officer and Principal Financial Officer Pursuant to
      Section 302 of the Sarbanes-Oxley Act of 2002, filed
    herewith.








Ex
      32
            Certification
      of Chief 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, filed
herewith.




SIGNATURES





In
accordance with the  requirements of the Exchange Act, the
registrant  caused this  report to be  signed on
its  behalf  by
the  undersigned,  thereunto duly authorized.




Superlattice Power,
      Inc.By:
              /s/ Ayaz
      KassamAyaz
      KassamPresident
      and Chief Executive OfficerDated:  June
      15, 2009
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