**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 June 30, 2007


**Diapulse
      Corporation of America**


(Exact
      Name of registrant as specified on its charter)




Delaware
              
              13-5671991(State
                  or other jurisdiction of
                incorporation
                  of organization)
              
              (I.R.S.
                  Employer 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 Exchange Act during the past
      12 months, and (2) has been subject to such filing requirements for the
      past 90 days.





Yesx    Noo





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





Yeso                            
      Nox





As
      of
      June 30, 2007 there were 3,960,730 shares of common stock
      outstanding.








Transitional
      Small Business Disclosure Format:





Yes o                                                 
       No x










**Explanatory
      Note**





This
      Form 10-QSB/A only amends the Form 10-QSB for the quarter ended
      June 30, 2007 that was filed with the SEC on August 15, 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





There
      were no changes in the Company’s internal controls in the last fiscal quarter
      that has materially affected or 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