**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


WASHINGTON,
      D.C. 10549


**FORM
      10-QSB/A**





QUARTERLY
      REPORT UNDER SECTION 13 OR 15 (d) of


THE
      SECURITIES EXCHANGE ACT OF 1934


for
      the
      quarterly period ended March 31, 2007




**Diapulse
      Corporation of America**


(Exact
      Name of registrant as specified on its charter)




Delaware
              
              13-5671991(State
                  or other jurisdiction of)
              
              (I.R.S.
                  Employerincorporation
                  of organization
              
              Identification
                  Number)475
                  Northern BoulevardGreat
                  Neck, New York
              
              11021(Address
                  of principal offices)
              
              (Zip
                  Code)Registrant’s
                  telephone number,including
                  area code
              
              516-466-3030


Indicate
      by check mark whether the registrant (1) has filed all reports required to
      be filed by section 13 or 15 (d) of the Securities Exchange Act of
      1934 during the preceding 12 months, and (2) has been subject to such
      filing requirements for the past 90 days.





Yes
      x    No
      o





Indicate
      by check mark whether the registrant is a shell company (as defined in
      Rule 126-2 of the Exchange Act).





YesoNo x





As
      of
      March 31, 2007 there were 3,960,730 shares of common stock
      outstanding.









Transitional
      Small Business Disclosure Format:





Yes oNo
x








**Explanatory
      Note**





This
      Form 10-QSB/A only amends the Form 10-QSB for the quarter ended
      March 31, 2007, that was filed with the SEC on May 14, 2007 (“Original
      Filing”), by including Item 3 herein, which Item was inadvertently excluded
      from the Original Filing, and with the exception of the inclusion of the Item,
      no other information in the Original Filing is amended hereby. Pursuant to
      Rule 12b-15 under the Securities Exchange Act of 1934, as amended, the
      Form 10-QSB/A only contains the item being amended and current dated
      certifications from the individual serving as Principal Executive and Principal
      Financial Officer. We have not updated the information contained herein for
      events occurring subsequent to the date of the Original Filing.




**ITEM
      3 - CONTROLS AND
      PROCEDURES**




Disclosure
      Controls and Procedures




As
      of the end of the period covered by this Quarterly
      Report, the Company carried out an evaluation, under the supervision and with
      the participation of the individual who serves as Chief Executive Officer and
      Principal Financial Officer, of the effectiveness of the Company’s disclosure
      controls and procedures. Based on this evaluation, the Chief Executive and
      Principal Financial Officer concluded that information required to be disclosed
      is recorded, processed, summarized and reported within the time periods
      specified in the SEC’s rules
      and forms
      and is accumulated and communicated to management, including the Chief Executive
      and Principal Financial Officer, to allow for timely decisions regarding
      required disclosure of information required to be included in the Company’s
      periodic SEC reports. The Company’s disclosure controls and procedures are
      designed to provide reasonable assurance of achieving their objectives, and
      the
      Chief Executive and Principal Financial Officer has concluded that these
      disclosure controls and procedures are effective to a reasonable assurance
      level
      of achieving such objectives. However, the design of any system of controls
      is
      based in part upon certain assumptions about the likelihood of future events,
      and there can be no assurance that any design will succeed in achieving its
      stated goals under all potential future conditions, regardless of how
      remote.




Internal
      Control Over Financial
      Reporting




In
      January 2007, due to the death of Jesse Ross, the
      individual then-serving as Chief Executive Officer, David Ross became the sole
      executive officer of the Company, including Chief Executive Officer and
      Principal Accounting Officer. Accordingly, there is no longer a segregation
      of
      duties between those positions. The absence of such segregation has materially
      affected and is reasonably likely to materially affect the Company’s internal
      control over financial reporting.







SIGNATURES





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





DIAPULSE CORPORATION OF
              AMERICARegistrantBy:
            /s/ David M. RossDavid
                M. Ross, PresidentDate:September
              27, 2007