----

----

----

----

| x      | QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934  |
|--------|---------------------------------------------------------------------------------------------------|
|   | For the quarterly period ended: March 31, 2011                                                    |
|   |   OR                                                                                         |   |
|   |                                                                                              |   |
| o      | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934 |
|   | For the transition period from __________ to __________                                           |

| Delaware                        |   | 16-1633636          |
|---------------------------------|--------|---------------------|
| (State or other jurisdiction of |   | (IRS Employer       |
| incorporation)                  |   | Identification No.) |

| Large accelerated filer |  ̈ |   | Accelerated filer         |  ̈ |
|-------------------------|--------|--------|---------------------------|--------|
| Non-accelerated filer   |  ̈ |   | Smaller reporting company | ý |

----

Table of Contents

TABLE 

|                                            |                                                                                                           | Page No. |
|-------------------------------------------------|----------------------------------------------------------------------------------------------------------------|----------|
| PART I.    FINANCIAL INFORMATION |                                                                                                           |
|                                            |                                                                                                           |     |
| Item 1.                                         | Condensed Consolidated Financial Statements (unaudited):                                                       | 3        |
|                                            | Condensed Consolidated Balance Sheets as of March 31, 2011 and December 31, 2010 (unaudited)                   | 3        |
|                                            | Condensed Consolidated Statements of Operations for the Three Months Ended March 31, 2011 and 2010 (unaudited) | 4        |
|                                            | Condensed Consolidated Statements of Cash Flows for the Three Months Ended March 31, 2011 and 2010 (unaudited) | 5        |
|                                            | Notes to Condensed Consolidated Financial Statements                                                           | 7        |
|                                            |                                                                                                           |     |
| Item 2.                                         | Management’s Discussion and Analysis of Financial Condition and Results of Operations                    | 15       |
| Item 3.                                         | Quantitative and Qualitative Disclosures About Market Risk                                                     | 18       |
| Item 4.                                         | Controls and Procedures                                                                                        | 18       |
|                                            |                                                                                                           |     |
| PART II.   OTHER INFORMATION          |                                                                                                           |
|                                            |                                                                                                           |     |
| Item 1.                                         | Legal Proceedings                                                                                              | 20       |
| Item 2.                                         | Risk Factors                                                                                                   | 20       |
| Item 3.                                         | Unregistered Sales of Equity Securities and Use of Proceeds                                                    |  20 |
| Item 3.                                         | Defaults Upon Senior Securities                                                                                | 20       |
| Item 4.                                         | (Removed and Reserved)                                                                                         | 20       |
| Item 5.                                         | Other Information                                                                                              | 20       |
| Item 6.                                         | Exhibits                                                                                                       | 20       |

----

Table of Contents

Item 

TREY 

| ASSETS                                                                                                                                                                                                                                                   |   | March 31, |        |   | December 31, |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------|-------------|--------|--------------|--------|
|                                                                                                                                                                                                                                                     |   | 2011      |        |   | 2010         |   |
| Current assets:                                                                                                                                                                                                                                          |   |      |        |   |         |   |
|    Cash and cash equivalents                                                                                                                                                                                                              |   | $         | 686,968     |   |         | $      | 104,344 |   |
| Accounts receivable, net of allowance for doubtful accounts of $41,000 and $41,000                                                                                                                                                                       |   |      | 680,350     |   |         |   | 489,280 |   |
| Inventories                                                                                                                                                                                                                                              |   |      | 15,285      |   |         |   | 15,285 |   |
| Prepaid expenses and other current assets                                                                                                                                                                                                                |   |      | 150,045     |   |         |   | 189,718 |   |
| Total current assets                                                                                                                                                                                                                                     |   |      | 1,532,648   |   |         |   | 798,627 |   |
|                                                                                                                                                                                                                                                     |   |      |        |   |         |   |   |   |
| Property, plant and equipment, net of accumulated depreciation of $522,993 and $498,212                                                                                                                                                             |   |      | 150,757     |   |         |   | 156,621 |   |
| Deposits and other assets                                                                                                                                                                                                                                |   |      | 68,901      |   |         |   | 65,866 |   |
|                                                                                                                                                                                                                                                     |   |      |        |   |         |   |   |   |
| Total assets                                                                                                                                                                                                                                             |   | $         | 1,752,306   |   |         | $      | 1,021,114 |   |
|                                                                                                                                                                                                                                                     |   |      |        |   |         |   |   |   |
| LIABILITIES AND STOCKHOLDERS’ DEFICIT                                                                                                                                                                                                              |   |      |        |   |         |   |   |   |
|                                                                                                                                                                                                                                                     |   |      |        |   |         |   |   |   |
| Current liabilities:                                                                                                                                                                                                                                     |   |      |        |   |         |   |   |   |
| Accounts payable and accrued expenses                                                                                                                                                                                                                    |   | $         | 1,360,128   |   |         | $      | 1,081,201 |   |
| Accrued interest                                                                                                                                                                                                                                         |   |      | 683,081     |   |         |   | 660,501 |   |
| Due to related parties                                                                                                                                                                                                                                   |   |      | 1,317,243   |   |         |   | 1,293,341 |   |
| Capital leases                                                                                                                                                                                                                                           |   |      | 50,041      |   |         |   | 55,565 |   |
| Deferred revenue                                                                                                                                                                                                                                         |   |      | 904,961     |   |         |   | 486,019 |   |
| Notes payable to related parties                                                                                                                                                                                                                         |   |      | 45,000      |   |         |   | 45,000 |   |
| Convertible promissory note – related party, net of unamortized discount of $42,500 and $-0-                                                                                                                                                       |   |      | 8,500       |   |         |   | - |   |
| Convertible debentures                                                                                                                                                                                                                                   |   |      | 1,129,000   |   |         |   | 1,334,000 |   |
| Derivative liabilities                                                                                                                                                                                                                                   |   |      | 966,057     |   |         |   | 1,177,845 |   |
| Total current liabilities                                                                                                                                                                                                                                |   |      | 6,464,011   |   |         |   | 6,133,472 |   |
|                                                                                                                                                                                                                                                     |   |      |        |   |         |   |   |   |
| Commitments and contingencies                                                                                                                                                                                                                            |   |      | -           |   |         |   | - |   |
|                                                                                                                                                                                                                                                     |   |      |        |   |         |   |   |   |
| Stockholders’ deficit:                                                                                                                                                                                                                             |   |      |        |   |         |   |   |   |
|     Preferred stock, $1.00 par value; authorized 1,000,000 shares;         No shares issued and outstanding                                                                             |   |      | -           |   |         |   | - |   |
|    Common stock:                                                                                                                                                                                                                          |   |      |        |   |         |   |   |   |
|          Class A – par value $.0001; authorized 10,000,000,000 shares;           8,053,568,518 and 8,553,568,518 shares issued and outstanding |   |      | 80,536      |   |         |   | 85,536 |   |
|           Class B – par value $.0001: authorized 50,000,000 shares;              no shares issued and outstanding          |   |      | -           |   |         |   | - |   |
|           Class C – par value $.0001; authorized 20,000,000 shares              no shares issued and outstanding           |   |      | -           |   |         |   | - |   |
|    Additional paid-in capital                                                                                                                                                                                                             |   |      | 7,700,587   |   |         |   | 7,760,587 |   |
|    Accumulated deficit                                                                                                                                                                                                                    |   |      | (12,473,665 | )      |         |   | (12,913,304 | ) |
| Total Trey Resources stockholders’ deficit                                                                                                                                                                                                         |   |      | (4,692,542  | )      |         |   | (5,067,181 | ) |
| Non-controlling interest in SWK Technologies, Inc.                                                                                                                                                                                                       |   |      | (19,163     | )      |         |   | (45,177 | ) |
|                                                                                                                                                                                                                                                     |   |      |        |   |         |   |   |   |
| Total stockholders’ deficit                                                                                                                                                                                                                        |   |      | (4,711,705  | )      |         |   | (5,112,358 | ) |
| Total liabilities and stockholders’ deficit                                                                                                                                                                                                        |   | $         | 1,752,306   |   |         | $      | 1,021,114 |   |

----

Table of Contents

TREY 

|                                                                                                                       |   | Three Months Ended March 31, |           |
|----------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------|----------------|
|                                                                                                                       |   | 2011                              |           |   | 2010 |   |
|                                                                                                                       |   |                              |           |   |   |   |
|    Product, net                                                                                             |   | $                                 | 874,999        |   |   | $ | 472,586 |   |
| Service, net                                                                                                               |   |                              | 1,886,446      |   |   |   | 1,356,136 |   |
| Total revenues, net                                                                                                        |   |                              | 2,761,445      |   |   |   | 1,828,722 |   |
|                                                                                                                       |   |                              |           |   |   |   |   |   |
| Cost of revenues:                                                                                                          |   |                              |           |   |   |   |   |   |
| Product                                                                                                                    |   |                              | 431,187        |   |   |   | 263,826 |   |
| Service                                                                                                                    |   |                              | 1,128,204      |   |   |   | 951,785 |   |
| Cost of revenues                                                                                                           |   |                              | 1,559,391      |   |   |   | 1,215,611 |   |
|                                                                                                                       |   |                              |           |   |   |   |   |   |
| Gross profit                                                                                                               |   |                              | 1,202,054      |   |   |   | 613,111 |   |
|                                                                                                                       |   |                              |           |   |   |   |   |   |
| Selling, general and Administrative expenses :                                                                        |   |                              |           |   |   |   |   |   |
|        Selling expenses                                                                 |   |                              | 425,158        |   |   |   | 354,310 |   |
|        General and administrative expenses                                              |   |                              | 515,821        |   |   |   | 432,174 |   |
|        Depreciation and amortization                                                    |   |                              | 26,188         |   |   |   | 21,912 |   |
| Total selling, general and administrative expenses                                                                         |   |                              | 967,167        |   |   |   | 808,396 |   |
|                                                                                                                       |   |                              |           |   |   |   |   |   |
|      Income (loss) from operations                                                                |   |                              | 234,887        |   |   |   | (195,285 | ) |
|                                                                                                                       |   |                              |           |   |   |   |   |   |
| Other income (expense)                                                                                                     |   |                              |           |   |   |   |   |   |
|      Gain on revaluation of derivatives                                                           |   |                              | 262,788        |   |   |   | 630,083 |   |
|       Amortization of debt discount                                                          |   |                              | (8,500         | ) |   |   | - |   |
|      Interest expense, net                                                                        |   |                              | (23,522        | ) |   |   | (32,808 | ) |
| Total other income (expense)                                                                                               |   |                              | 230,766        |   |   |   | 597,275 |   |
|                                                                                                                       |   |                              |           |   |   |   |   |   |
| Net income                                                                                                                 |   |                              | 465,653        |   |   |   | 401,990 |   |
|                                                                                                                       |   |                              |           |   |   |   |   |   |
| Net income (loss) attributable to the  noncontrolling interest  in SWK Technologies, Inc.              |   |                              | 26,014         |   |   |   | (21,305 | ) |
|                                                                                                                       |   |                              |           |   |   |   |   |   |
| Net income  attributable to  Trey Resources, Inc                                                  |   | $                                 | 439,639        |   |   | $ | 423,295 |   |
|                                                                                                                       |   |                              |           |   |   |   |   |   |
| Net income per common share            Basic and Fully Diluted |   | $                                 | 0.00           |   |   | $ | 0.00 |   |
|                                                                                                                       |   |                              |           |   |   |   |   |   |
| Weighted Average Shares                                                                                                    |   |                              |           |   |   |   |   |   |
|      Basic                                                                                        |   |                              | 8,264,679,629  |   |   |   | 5,969,695,306 |   |
|      Diluted                                                                                      |   |                              | 10,000,000,000 |   |   |   | 10,000,000,000 |   |

----

Table of Contents

TREY 

|                                                                              |   | 2011   |     |   | 2010   |   |
|-----------------------------------------------------------------------------------|--------|--------|----------|--------|--------|--------|
| Cash flows from operating activities:                                             |   |   |     |   |   |   |
|    Net income                                                      |   | $      | 465,653  |   |   | $      | 401,990 |   |
|    Adjustments to reconcile net income to net cash provided by     |   |   |     |   |   |   |   |   |
|    operating activities                                            |   |   |     |   |   |   |   |   |
|    Depreciation and amortization                                   |   |   | 26,188   |   |   |   | 21,912 |   |
|    Amortization of debt discount                                   |   |   | 8,500    |   |   |   | - |   |
|    Beneficial interest                                             |   |   | -        |   |   |   | 4,500 |   |
|    Derivative liability in excess of debt discount                 |   |   | 54,000   |   |   |   |   |   |
|    Gain on revaluation of derivative liability                     |   |   | (316,788 | )      |   |   | (630,083 | ) |
|    Return of shares for services not rendered                      |   |   | (65,000  | )      |   |   | - |   |
|                                                                              |   |   |     |   |   |   |   |   |
|    Changes in assets and liabilities:                              |   |   |     |   |   |   |   |   |
|    Accounts receivable                                             |   |   | (191,070 | )      |   |   | (39,850 | ) |
|    Inventory                                                       |   |   | -        |   |   |   | (37,285 | ) |
|    Prepaid expenses and other current assets                       |   |   | 35,231   |   |   |   | (504 | ) |
|    Accounts payable and accrued expenses                           |   |   | 278,927  |   |   |   | 317,906 |   |
|    Accrued interest                                                |   |   | 22,580   |   |   |   |   |   |
|    Deferred revenue                                                |   |   | 418,942  |   |   |   | (10,337 | ) |
|    Due to related parties                                          |   |   | 23,902   |   |   |   | 83,920 |   |
|  Net cash provided by operating activities                                   |   |   | 761,065  |   |   |   | 112,169 |   |
|                                                                              |   |   |     |   |   |   |   |   |
| Cash flows from investing activities:                                             |   |   |     |   |   |   |   |   |
|    Purchase of property and equipment                              |   |   | (18,917  | )      |   |   | (17,278 | ) |
|    Net cash used in investing activities                           |   |   | (18,917  | )      |   |   | (17,278 | ) |
|                                                                              |   |   |     |   |   |   |   |   |
| Cash flows from financing activities:                                             |   |   |     |   |   |   |   |   |
|    Proceeds from convertible promissory note – related party |   |   | 51,000   |   |   |   | - |   |
|    Repayment of related party loans                                |   |   | -        |   |   |   | (21,762 | ) |
|    Repayment of convertible debentures                             |   |   | (205,000 | )      |   |   | - |   |
|    Repayment of capital leases obligations                         |   |   | (5,524   | )      |   |   | - |   |
| Net used in financing activities                                                  |   |   | (159,524 | )      |   |   | (21,762 | ) |
|                                                                              |   |   |     |   |   |   |   |   |
| Net increase in cash and cash equivalents                                         |   |   | 582,624  |   |   |   | 73,129 |   |
|                                                                              |   |   |     |   |   |   |   |   |
| Cash and cash equivalents – beginning of period                             |   |   | 104,344  |   |   |   | 300,482 |   |
|                                                                              |   |   |     |   |   |   |   |   |
| Cash and cash equivalents – end of period                                   |   | $      | 686,968  |   |   | $      | 373,611 |   |
|                                                                              |   |   |     |   |   |   |   |   |
| Cash paid during period for:                                                      |   |   |     |   |   |   |   |   |
|    Interest expense                                                |   | $      | -        |   |   | $      | - |   |
|    Income taxes                                                    |   | $      | -        |   |   | $      | - |   |

----

Table of Contents

----

Table of Contents

TREY 

----

Table of Contents

----

Table of Contents

|                                                                                          |   | Three Months Ended |           |   | Three Months Ended |   |
|-----------------------------------------------------------------------------------------------|--------|--------------------|----------------|--------|--------------------|--------|
|                                                                                          |   | March 31, 2011     |           |   | March 31, 2010     |   |
| Basic net income (loss)  per share attributable to common shareholders computation: |   |               |           |   |               |   |
|   Net income (loss) attributable to common stockholders                             |   | $                  | 439,639,       |   |               | $      | 423,295 |   |
|   Weighted-average common shares outstanding                                        |   |               | 8,264,679,629  |   |               |   | 5,969,695,306 |   |
|   Basic net income (loss) per share attributable to common Stockholders             |   | $                  | 0.00           |   |               | $      | 0.00 |   |
| Diluted net income (loss) per share attributable to common shareholders computation           |   |               |           |   |               |   |   |   |
|   Net income (loss) attributable to common stockholders                             |   | $                  | 439,639        |   |               | $      | 423,295 |   |
|   Weighted-average common shares outstanding                                        |   |               | 8,264,679,629  |   |               |   | 5,969,695,306 |   |
|   Incremental shares attributable to the common stock  equivalents        |   |               | 1,735,320,371  |   |               |   | 4,030,304,694 |   |
|   Total adjusted weighted-average shares                                            |   |               | 10,000,000,000 |   |               |   | 4,387,136,912 |   |
|   Diluted net income (loss) per share attributable to common Stockholders      |   | $                  | 0.00           |   |               | $      | 0.00 |   |

----

Table of Contents

|                       |   | March 31, 2011 |    |   | December 31, 2010 |   |
|----------------------------|--------|----------------|---------|--------|-------------------|--------|
| Fair market value of stock |   | $              | 0.00013 |   |              | $      | 0.00013 |   |
| Exercise price             |   | $              | 0.0001  |   |              | $      | 0.0001 |   |
| Dividend yield             |   |           | 0.00    | %      |              |   | 0.00 | % |
| Risk free interest rate    |   |           | 0.41    | %      |              |   | 0.29 | % |
| Expected volatility        |   |           | 169.92  | %      |              |   | 183.32 | % |
| Expected life              |   | 0.75 Year      |    |   | 1 Year            |   |

----

Table of Contents

|                       |   | March 31, 2011 |    |   | At Inception |   |
|----------------------------|--------|----------------|---------|--------|--------------|--------|
| Fair market value of stock |   | $              | 0.00013 |   |         | $      | 0.00013 |   |
| Exercise price             |   | $              | 0.00005 |   |         | $      | 0.00005 |   |
| Dividend yield             |   |           | 0.00    | %      |         |   | 0.00 | % |
| Risk free interest rate    |   |           | 0.41    | %      |         |   | 0.24 | % |
| Expected volatility        |   |           | 169.92  | %      |         |   | 182.35 | % |
| Expected life              |   | 0.83 Year      |    |   | 1 Year       |   |

----

Table of Contents

| ·   | Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Level 2 – Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date. Level 2 includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| March 31, 2011                                    |   | Level I |   |   | Level II |   |    | Level III |   |   | Total   |   |
|---------------------------------------------------|--------|---------|--------|--------|---------------|--------|---------|----------------|--------|--------|---------|--------|
|                                              |   |    |   |   |          |   |    |           |   |   |    |   |
|                                              |   |    |   |   |          |   |    |           |   |   |    |   |
| Convertible debentures                            |   | $       | -      |   |          | $      | 565,000 |           |   | $      | -       |   |   | $ | 565,000 |   |
| Capital leases                                    |   |    | -      |   |          |   | 50,041  |           |   |   | -       |   |   |   | 50,041 |   |
| Convertible promissory note, net of debt discount |   |    |   |   |          |   | 8,500   |           |   |   |    |   |   |   | 8,500 |   |
| Notes payable to related parties                  |   |    | -      |   |          |   | 45,000  |           |   |   | -       |   |   |   | 45,000 |   |
| Derivative liabilities                            |   |    | -      |   |          |   | -       |           |   |   | 966,057 |   |   |   | 966,057 |   |
| Total Liabilities                                 |   | $       | -      |   |          | $      | 668,541 |           |   | $      | 966,057 |   |   | $ | 1,634,598 |   |

----

Table of Contents

| December 31, 2010                |   | Level I |   |   | Level II |   |      | Level III |   |   | Total     |   |
|----------------------------------|--------|---------|--------|--------|---------------|--------|-----------|----------------|--------|--------|-----------|--------|
|                             |   |    |   |   |          |   |      |           |   |   |      |   |
|                             |   |    |   |   |          |   |      |           |   |   |      |   |
| Convertible debentures           |   | $       | -      |   |          | $      | 1,334,000 |           |   | $      | -         |   |   | $ | 1,334,000 |   |
| Capital leases                   |   |    | -      |   |          |   | 55,865    |           |   |   | -         |   |   |   | 55,865 |   |
| Notes payable to related parties |   |    | -      |   |          |   | 45,000    |           |   |   | -         |   |   |   | 45,000 |   |
| Derivative liabilities           |   |    | -      |   |          |   | -         |           |   |   | 1,177,845 |   |   |   | 1,177,845 |   |
| Total Liabilities                |   | $       | -      |   |          | $      | 1,434,865 |           |   | $      | 1,177,845 |   |   | $ | 2,612,710 |   |

----

Table of Contents

|   | 1. A 1-for-1,811 reverse stock split of the Company’s issued and outstanding shares of Class A Common Stock; |
|--------|--------------------------------------------------------------------------------------------------------------------|

|   | 2. A decrease in the number of authorized shares of Class A Common Stock from ten billion (10,000,000,000) shares of Class A Common Stock to seven hundred and fifty million (750,000,000) shares of Class A Common Stock; |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  3. An amendment to the par value of blank check preferred stock from a par value $1.00 per share to a par value $0.001 per share. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------|

|   |  4. A change in the conversion ratio at which the Class B common stock, par value $.00001 per share of the Company converts into Class A Common Stock from (i) fifty percent (50%) of the lowest price ever paid for the issuance of Class A Common Stock for each one share of Class B Common Stock being converted to (ii) 1,975 shares of Class A Common Stock for each one share of Class B Common Stock; |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 5.The cancellation of Class C Common Stock, par value $.00001 per share.; |
|--------|---------------------------------------------------------------------------|

|   | 6. A change in the name of the Company from Trey Resources, Inc. to SilverSun Technologies, Inc. |
|--------|--------------------------------------------------------------------------------------------------|

----

Table of Contents

Item 

----

Table of Contents

----

Table of Contents

----

Table of Contents

Item 

Item 

----

Table of Contents

| ·   | As of March 31, 2011, there was a lack of accounting personnel with the requisite knowledge of Generally Accepted Accounting Principles (“GAAP”) in the U.S. and the financial reporting requirements of the SEC; |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | As of March 31, 2011, there were insufficient written policies and procedures to insure the correct application of accounting and financial reporting with respect to the current requirements of GAAP and SEC disclosure requirements; and |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | As of March 31, 2011, there was a lack of segregation of duties, in that we only had one person performing all accounting-related duties. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------|

----

Table of Contents

Item 

Item 

Item 

Item 

Item 

Item 

Item 

| 31.1   |         | Rule 13a-14(a)/ 15d-14(a) Certification of the Principal Executive Officer of the Company*           |
|--------|--------------|------------------------------------------------------------------------------------------------------|
|   |         |                                                                                                 |
| 31.2   |         | Rule 13a-14(a)/ 15d-14(a) Certification of the Principal Accounting Officer of the Company*          |
|   |         |                                                                                                 |
| 32.1   |         | Certification Pursuant to 18 U.S.C. Section 1350 of the Principal Executive Officer of the Company*  |
|   |         |                                                                                                 |
| 32.2   |    | Certification Pursuant to 18 U.S.C. Section 1350 of the Principal Accounting Officer of the Company* |

----

Table of Contents

SIGNATURES

|               |   | TREY RESOURCES, INC. |
|--------------------|--------|----------------------|
|               |   |                 |   |   |   |
|               |   |                 |   |   |   |
| Date: May 18, 2011 |   | By:                  | /s/ Mark Meller |   |   |
|               |   |                 | Mark Meller |   |   |
|               |   |                 | Chief Executive Officer (Principal Executive Officer) |
|               |   |                 | Chief Financial Officer (Principal Accounting Officer) |

----

Table of Contents