**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**WASHINGTON,
      D.C. 20549**





**FORM
      10-QSB/A**


(Mark
      One)





x  Quarterly
      report under Section 13 or 15(d) of the Securities Exchange Act of
      1934





For
      the
      quarterly period ended September
      30, 2006





o  Transition
      report under Section 13 or 15(d) of the Exchange Act





For
      the
      transition period from _____________ to _____________




Commission
      File Number000-51426





Fortress
      America Acquisition Corporation


(Exact
      Name of Small Business Issuer as Specified in Its Charter) Delaware
              20-2027651(State
                  or other Jurisdiction of
                  Incorporation or Organization)
              (I.R.S.
                  Employer Identification
                  No.)





4100
      North Fairfax Drive, Suite 1150


Arlington,
      Virginia 22203-1664


(Address
      of Principal Executive Office)





(703)
      528-7073


(Issuer’s
      Telephone Number, Including Area Code)





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.


Yes x No o





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act).


Yes x No o





As
      of
      August 1, 2006, 9,550,000 shares of common stock, par value $.0001 per share,
      were issued and outstanding.





Transitional
      Small Business Disclosure Format (check
      one):        Yes o No x










**Explanatory
      Note**




This
      Quarterly Report on Form 10-QSB/A is being filed as Amendment Number 1 to our
      Quarterly Report on Form 10-QSB, which was originally filed with the Securities
      and Exchange Commission (‘‘SEC’’) on November 13, 2006. We are filing this Form
      10-QSB/A only to amend Item 3 (Controls and Procedures).





In
      addition, we are also including currently dated Sarbanes Oxley Act Section
      302
      and Section 906 certifications of the Chief Executive Officer and Principal
      Executive and Financial and Accounting Officer that are attached to this Form
      10-QSB/A as Exhibits 31 and 32.





Pursuant
      to SEC Rule 12b-15, this Form 10-QSB/A only amends and restates the Item
      described above and includes as Exhibits 31 and 32 the certifications referenced
      above. The balance of the September 30, 2006 Form 10-QSB is not included. No
      attempt has been made to modify or update other disclosures presented in our
      September 30, 2006 Form 10-QSB. Accordingly, except for the foregoing amended
      information, this Form 10-QSB/A continues to speak as of November 13, 2006
      (the
      original filing date of the September 30, 2006 Form 10-QSB), and does not
      reflect events occurring after the filing of our September 30, 2006 Form 10-QSB
      and does not modify or update those disclosures affected by subsequent events.
      Forward looking statements made in the September 30, 2006 Form 10-QSB have
      not
      been revised to reflect events, results or developments that have become known
      to us after the date of the original filing, and such forward looking statements
      should be read in their historical context.







2








**ITEM
      3. CONTROLS AND PROCEDURES.**





We
      carried out an evaluation, under the supervision and with the participation
      of
      our management, including our chief executive officer, of the effectiveness
      of
      our disclosure controls and procedures (as defined in Rule 13a-15(e) under
      the
      Securities Exchange Act of 1934) as of September 30, 2006. Based on that
      evaluation, our chief executive officer concluded that our disclosure controls
      and procedures were effective as of the end of the period covered by this report
      to ensure that information required to be disclosed by us in reports that we
      file or submit under the Securities Exchange Act of 1934 is recorded, processed,
      summarized and reported within the time periods specified in Securities and
      Exchange Commission rules and forms. Our chief executive officer further
      concluded that our controls and procedures include, without limitation, controls
      and procedures designed to ensure that information required to be disclosed
      by
      us in reports we file or submit under the Securities Exchange Act of 1934 is
      accumulated and communicated to our management, including our principal
      executive and principal financial officers, or persons performing similar
      functions, as appropriate to allow timely decisions regarding required
      disclosure.





During
      the most recently completed fiscal quarter, there was no significant change
      in
      our internal control over financial reporting that has materially affected,
      or
      is reasonably likely to materially affect, our internal control over financial
      reporting.











3




**PART
      II.**





**OTHER
      INFORMATION**


**ITEM
      6: EXHIBITS**





(a)  Exhibits:




31  Section
      302 Certification by Principal Executive and Financial Officer




32  Section
      906 Certification by Principal Executive and Financial Officer

















4




**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.




**FORTRESS
              AMERICA ACQUISITION CORPORATION**By:
            /s/
              Harvey L.
              WeissHarvey WeissChief
              Executive Officer




Dated:
      December 15, 2006











5




**EXHIBIT
      INDEX**










**Exhibit
                Number**
            
            **Description of
              Document**31
            
            Section 302 Certification by Principal
              Executive and Financial Officer32
            
            Section 906 Certification by Principal
              Executive and Financial Officer










6