UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549

                                 FORM 10-QSB
      (Mark One)
      [X] ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
                              EXCHANGE ACT OF 1934

            For the quarterly period ended November 30, 2007


      [ ] TRANSITION REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES
                              EXCHANGE ACT OF 1934

                   For the transition period from              to ___________

                              File Number 000-51416

                               eSecureSoft Company
-----------------------------------------------------------------------------
        (Exact name of small business issuer as specified in its charter)

             Florida                                     20-1068608
--------------------------------             --------------------------------
 (State or other jurisdiction of                      (I.R.S. Employer
  incorporation or organization)                       Identification No.)

                        1016 Clemmons Street, Suite 302
                             Jupiter, Florida 33477
-----------------------------------------------------------------------------
                    (Address of principal executive offices)

                                (561) 745-6789
-----------------------------------------------------------------------------
              (Registrant'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 of 1934 during the preceding 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 [   ]

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act Yes [X] No [ ]

State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date. [As of November 30, 2007 the issuer
had 29,161,284 shares of common stock, $.01 Par Value, outstanding]


On March 3, 2005, eSecureSoft Company received Cusip Number: 296423 10 6

On March 23, 2005, eSecureSoft Company received CIK Number: 0001321511


ESECURESOFT COMPANY                 FORM 10-QSB            November 30, 2007
A Development Stage Enterprise
                                       INDEX
                                                                   PAGE NO.
PART I       FINANCIAL INFORMATION

ITEM 1  FINANCIAL STATEMENTS
          Report of Independent Registered Public Accounting Firm.... 3

          Balance Sheets:
           November 30, 2006 and May 31, 2006 ....................... 4

          Statements of Operations:
           Six Months Ended November 30, 2006 and 2005 and from
           Inception, November 21, 2003 through November 30, 2006 ... 5

          Statements of Operations:
           Three Months Ended November 30, 2006 and 2005 ............ 6

          Statement of Changes in Shareholders' Equity from
           Inception May 31, 2005, through November 30, 2006 ........ 7

          Statement of Cash Flows
           Three Months Ended November 30, 2006 and 2005 and from
           Inception November 21, 2003 through November 30, 2006 .... 8

          Notes to Financial Statements..............................10

ITEM 2 Management's Discussion and Analysis or Plan of Operation.....16

ITEM 3 Controls and Procedures.......................................19

PART II      OTHER INFORMATION

ITEM 1 Legal Proceedings.............................................20

ITEM 2 Unregistered Sales of Equity Securities and Use of
       Proceeds......................................................20

ITEM 3 Defaults Upon Senior Securities...............................20

ITEM 4 Submission of Matters to a Vote Of Security Holders ..........20

ITEM 5 Subsequent Events.............................................20

ITEM 6 Exhibits......................................................20

SIGNATURES AND CERTIFICATIONS........................................21

  Exhibit 31.1  Certification required under Section 302 of ........ 22
                the Sarbanes-Oxley Act of 2002 by the CE0
  Exhibit 31.2  Certification required under Section 302 of ........ 23
                the Sarbanes-Oxley Act of 2002 by the CFO
  Exhibit 32    Certification of CEO and CFO Pursuant to ........... 24
                Section 906 of the Sarbanes-Oxley Act

                                   2
                    Wieseneck, Andres & Company, P.A.
                      Certified Public Accountants
                      772 U.S. Highway 1, Suite 100
                     North Palm Beach, Florida 33408
                             (561) 626-0400


Thomas B. Andres, C.P.A.*, C.V.A.                 FAX (561) 626-3453
Paul M. Wieseneck, C.P.A.
*Regulated by the State of Florida


             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors and Stockholders
eSecureSoft Company
A Development Stage Enterprise
Jupiter, Florida

We have reviewed the accompanying balance sheets of eSecureSoft Company, a
Development Stage Enterprise, as of November 30, 2007 and May 31, 2007, and the
related statements of operations for six month periods ended November 30, 2007
and 2006 and from Inception, November 21, 2003, through November 30, 2007, the
related statements of operations for three month periods ended November 30, 2007
and 2006, the statement of changes in stockholders' equity from November 21,
2003 through November 30, 2007 and the statement of cash flows for the six month
periods ended November 30, 2007 and 2006 and Inception, November 21, 2003
through November 30, 2007. These financial statements are the responsibility of
the company's management.

We conducted our review in accordance with the standards established by the
Public Company Accounting Oversight Board (United States).  A review of interim
financial information consists principally of applying analytical procedures
and making inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with standards of the Public Company Accounting Oversight Board (United States),
the objective of which is the expression of an opinion regarding the financial
statements taken as a whole. Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that should
be made to the accompanying interim financial statements for them to be in
conformity with U.S. generally accepted accounting principles.



/s/Wieseneck, Andres & Company, P.A.


North Palm Beach, Florida
January 14, 2008





                                      3
eSecureSoft Company
A Development Stage Enterprise
BALANCE SHEETS
(UNAUDITED)
                                            NOV 30, 2007        MAY 31, 2007
                                           -------------        ------------
ASSETS
  Current Assets
    Cash and Cash Equivalents                $        40         $        64
    Prepaid Expense                                    -                   -
    Loan Receivable Related Parties                7,000               7,000
                                             -----------         -----------
       Total Current Assets                        7,040               7,064
                                             -----------         -----------
TOTAL ASSETS                                 $     7,040         $     7,064
                                             ===========         ===========

LIABILITIES & STOCKHOLDERS' EQUITY
  Liabilities
    Current Liabilities
      Accounts Payable                       $    13,179         $     8,049
      Loans Payable                                  116                  29
                                             -----------         -----------
    Total Current Liabilities                     13,295               8,078
                                             -----------         -----------
  Total Liabilities                               13,295               8,078
                                             -----------         -----------
  Stockholders' Equity
    Common Stock $.01 par value:
    100 million shares authorized;
    Shares issued and outstanding:
    29,161,284 at November 30, 2007
    and 24,632,169 at May 31, 2007               291,612             246,321
    Paid-in Capital                               54,206              53,206
    Deficit Accumulated during
    the Development Stage                       (352,073)           (300,541)
                                              -----------         -----------
    Total Stockholders' Equity                    (6,255)             (1,014)
                                              -----------         -----------
TOTAL LIABILITIES
 & STOCKHOLDERS' EQUITY                      $     7,040         $     7,064
                                              ===========         ===========



Read accompanying summary of accounting policies, notes to financial statements
and independent accountants' review report.









                                       4
eSecureSoft Company
A Development Stage Enterprise
STATEMENTS OF OPERATIONS
FOR THE SIX MONTHS ENDED NOVEMBER 30, 2007 AND 2006
AND FROM INCEPTION, NOVEMBER 21, 2003, THROUGH NOVEMBER 30, 2007
(UNAUDITED)
                                                             INCEPTION
                                                            NOV 21, 2003
                                                              THROUGH
                                  2007           2006       NOV 30, 2007
                              ------------   ------------   ------------
Revenues
  Net Sales                    $         -    $         -    $         -
  Cost of Sales                          -              -              -
                              ------------   ------------   ------------
    Gross Profit                         -              -              -

Operating Expenses
  General and Administrative        51,156         51,598        348,793
  Interest Expense                     376              -          3,280
                              ------------   ------------   ------------
    Total Operating Expenses        51,532         51,598        352,073
                              ------------   ------------   ------------
    Loss from Operations           (51,532)       (51,598)      (352,073)
                              ------------   ------------   ------------
Net Loss                       $   (51,532)   $   (51,598)   $  (352,073)
                              ============   ============   ============

Basic and Diluted
  Net Loss per Common Share    $    (.002)   $    (.003)
                              ============   ============

Weighted Average Shares
            Outstanding         29,161,284     16,679,200
                              ============   ============


Read accompanying summary of accounting policies, notes to financial statements
and independent accountants' review report.
















                                      5

eSecureSoft Company
A Development Stage Enterprise
STATEMENTS OF OPERATIONS
FOR THE THREE MONTHS ENDED NOVEMBER 30, 2007 AND 2006
(UNAUDITED)

                                      2007               2006
                                  ------------      ------------
Revenues
  Net Sales                       $         -       $        -
  Cost of Sales                             -                -
                                  ------------      ------------
    Gross Profit                            -                -

Operating Expenses
  General and Administrative           15,046            17,805
  Interest Expense                        133                -
                                  ------------      ------------
    Total Operating Expenses           15,179            17,805
                                  ------------      ------------
    Loss from Operations              (15,179)          (17,805)
                                  ------------      ------------
Net Loss                          $   (15,179)      $   (17,805)
                                  ============      ============

Basic and Diluted
  Net Loss per Common Share       $     (.001)      $     (.001)
                                  ============      ============

Weighted Average Shares
            Outstanding            29,161,284        18,242,038
                                  ============      ============



Read accompanying summary of accounting policies, notes to financial statements
and independent accountants' review report.



















                                      6
eSecureSoft Company
A Development Stage Enterprise
STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY
FROM  MAY 31, 2005, THROUGH NOVEMBER 30, 2007
(UNAUDITED)
                     Number    At Par    Add'l                    Total
                          of       Value   Paid In   Accumulated  Stockholder
                        Shares     $.01    Capital    (Deficit)      Equity
Balance,              ---------  --------  --------   ---------    ---------
  May 31, 2005        2,999,503  $ 29,995  $ 53,206  $ (92,375)    $ (9,174)

Convert Related Party
  Debt to Common
  Stock (See Note O)  8,006,556    80,066         -         -        80,066

Convert Professional
  Fees to Common
  Stock               1,000,000    10,000         -         -        10,000

Net Loss 2006                -         -          -   (105,814)    (105,814)

Convert Related Party
  Debt to Common Stock
  (See Note O)      11,776,110   117,760          -         -       117,760

Convert Professional
  Fees to Common Stock 850,000     8,500          -         -         8,500

Net Loss 2007                -         -          -   (102,352)    (102,352)
                      ---------  --------  --------  ---------    ---------
Balance
 May 31, 2007       24,632,169   246,321     53,206   (300,541)      (1,014)

Convert Related Party
 Debt to Common Stock
 (See Note O)        2,829,100    28,291      1,000          -       29,291

Convert Professional Fees
 to Common Stock     1,700,000    17,000          -          -       17,000

Net Loss 2007                -         -          -    (51,532)     (51,532)
                      ---------  --------  --------  ---------    ---------
Balance
 Nov 30, 2007       29,161,284  $291,612   $ 54,206  $(352,073)   $  (6,255)
                      =========  ========  ========  =========    =========


Read accompanying summary of accounting policies, notes to financial statements
and independent accountants' review report.







                                        7

eSecureSoft Company
A Development Stage Enterprise
STATEMENTS OF CASH FLOWS
FOR THE SIX MONTHS ENDED NOVEMBER 30, 2007 AND 2006
AND FROM INCEPTION, NOVEMBER 21, 2003, THROUGH NOVEMBER 30, 2007
(UNAUDITED)
                                                                 INCEPTION
                                                             NOVEMBER 21, 2003
                                                                  THROUGH
                                     NOV 30, 2007 NOV 30, 2006  NOV 30, 2007
                                      ----------  ----------     ----------
Cash Flows From Operating Activities
  Cash received from customers        $       -   $       -      $       -
  Cash paid to suppliers of goods
      and services                         (152)    (43,603)       (60,600)
  Income taxes paid                           -           -              -
                                      ----------  ----------     ----------
   Net Cash Flows Used in
       Operating Activities                (152)    (43,603)       (60,600)
                                      ----------  ----------     ----------
Cash Flows From Investing Activities          -           -              -
                                      ----------  ----------     ----------
   Net Cash Flows Provided by
  (Used in) Investing Activities              -           -              -

Cash Flows From Financing Activities
  Sale of Common Stock                        -      70,015         25,000
  Proceeds of loans from shareholders
   and related company                      178           -         42,890
  Repayment of loans from shareholders        -     (22,580)             -
  Repayment of loans - related company      (50)     (3,396)        (5,250)
  Loans to related company                    -           -         (2,000)
                                      ----------  ----------     ----------
   Net Cash Flows Provided By
       (Used In) Financing Activities       128      44,039         60,640
                                      ----------  ----------     ----------
Net Increase / (Decrease) in Cash           (24)        436             40

Cash and Cash Equivalents at
 Beginning of Period                         64          44              0
                                      ----------  ----------     ----------
Cash and Cash Equivalents at
 End of Period                        $      40   $     480      $      40
                                      ==========  ==========     ==========



Read accompanying summary of accounting policies, notes to financial statements
and independent accountants' review report.




                                        8


eSecureSoft Company
A Development Stage Enterprise
STATEMENTS OF CASH FLOWS
FOR THE SIX MONTHS ENDED
NOVEMBER 30, 2007 AND 2006
(UNAUDITED)

Reconciliation of Net Loss to Net Cash Flows Used in Operating Activities


                                              Nov 30, 2007       Nov 30, 2006
                                              ------------       ------------
  Net Income (Loss)                           $   (51,532)       $   (51,598)

  Add items not requiring outlay of cash:
   Depreciation and amortization                        -                  -
   Convert related party debt to equity            29,520                  -
   Convert account payable to equity                    -                  -
   Convert professional fees to equity             17,000                  -

 Cash was increased by:
   Decrease in prepaid assets                           -              5,000
   Increase in accounts payable                     5,130              2,995

 Cash was decreased by:
   Increase in prepaid assets                           -                  -

                                              ------------       ------------
      Net Cash Flows Used in
       Operating Activities                   $      (152)       $   (43,603)
                                              ============       ============















Read accompanying summary of accounting policies, notes to financial statements
and independent accountants' review report.






                                        9


eSecureSoft Company
A Development Stage Enterprise
NOTES TO FINANCIAL STATEMENTS

NOTE A - HISTORY AND DESCRIPTION OF BUSINESS

eSecureSoft Company (the "Company") was incorporated in the State of Florida on
November 21, 2003 as a wholly owned subsidiary of eCom eCom.com, Inc.

Pursuant to SEC Staff Legal Bulletin No. 4, eCom decided to spin off eSecureSoft
Company as an independent company in the belief that the independent company,
with a distinct business, would be better able to obtain necessary funding and
develop their business plans.

On December 1, 2003, the Board of Directors of eCom eCom.com, Inc., approved
the spin-off of eSecureSoft Company. eCom eCom.com, Inc. spun off eSecureSoft
Company on June 4, 2004.

The Company's main office is located at 1016 Clemons Street, Suite 302, Jupiter,
FL 33477. The telephone number is 561-745-6789.

The Company does not have any off-balance sheet arrangements.


NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION, USE OF ESTIMATES
The Company maintains its accounts on the accrual basis of accounting. The
preparation of financial statements in conformity with U.S. generally accepted
accounting principles requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.

REVENUE RECOGNITION
Product revenue is recognized when the product is shipped. Service revenue is
recognized when the service is complete. Dividends from investments are
recognized when declared payable by the underlying investment. Capital gains
and losses are recorded on the date of the sale of the investment.

CASH
Cash consists of deposits in banks and other financial institutions having
original maturities of less than ninety days.

ALLOWANCE FOR DOUBTFUL ACCOUNTS
It is the policy of management to review the outstanding accounts receivable at
each year end, as well as the bad debt write-offs experienced in the past, in
order to establish an allowance for doubtful accounts for uncollectible
amounts.

DEPRECIATION
Property and equipment will be recorded at cost and depreciated over the
estimated useful lives of the related assets. Depreciation will be computed
using the straight-line method.

                                     10
eSecureSoft Company
A Development Stage Enterprise
NOTES TO FINANCIAL STATEMENTS

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

AMORTIZATION
The accounting for a recognized intangible asset acquired after June 30, 2001
is based on its useful life to the Company. If an intangible asset has a finite
life, but the precise length of that life is not known, that intangible asset
shall be amortized over management's best estimate of its useful life. An
intangible asset with a indefinite useful life is not amortized. The useful life
to an entity is the period over which the asset is expected to contribute
directly or indirectly to the future cash flows of that entity.

RECLASSIFICATION
Certain reclassifications have been made to the prior year financial statements
in order for them to be in conformity with the current year presentation.

NOTE C - LOAN RECEIVABLE RELATED PARTIES

USA Performance Products, Inc., a related company, owes the Company $5,000.
Green Energy Group, Inc., a related company, owes the Company $2,000. The loans
are non-interest bearing, non-collateralized and due on demand.

NOTE D - PREPAID EXPENSES

The Company has prepaid expenses at November 30, 2007 and May 31, 2007 in the
amount of $0 and $0 which consist of professional consulting fees paid in
advance.

NOTE E - INTANGIBLE ASSETS

Management estimated that the useful life of licensing rights acquired in 2004
was five (5) years. Management determined that licensing rights will not
provide the Company with any future economic benefits and, therefore, has
determined that they are fully impaired. See note L.

NOTE F - SHAREHOLDER LOANS AND LOANS PAYABLE

Shareholder Loans and Loans Payable are non-interest bearing, non-collateralized
and due on demand.

NOTE G - DEVELOPMENT STAGE COMPANY

The Company has been and is currently in the development stage. It is the
intention of management to merge or acquire a company engaged in either the
insurance, energy or environmental type of business.

NOTE H - INCOME TAXES

No provision for federal and state income taxes has been recorded because the
Company has incurred net operating losses since inception. The Company's net
operating loss carryforward as of November 30, 2007 totals approximately
$349,000.  These carry forwards, which will be available to offset future
taxable income, expire beginning in 2024.
                                      11

eSecureSoft Company
A Development Stage Enterprise
NOTES TO FINANCIAL STATEMENTS

NOTE H - INCOME TAXES (CONTINUED)

The Company accounts for income taxes in accordance with FASB Statement No.
109, Accounting for Income Taxes (FASB 109). Under FASB 109, income taxes are
provided for the tax effects of transactions reported in the financial
statements and consist of taxes currently due plus deferred taxes related to
certain income and expenses recognized in different periods for financial and
income tax reporting purposes. Deferred tax assets and liabilities represent
the future tax return consequences of those differences, which will either be
taxable or deductible when the assets and liabilities are recovered or settled.
Deferred taxes also are recognized for operating losses and tax credits that are
available to offset future taxable income and income taxes, respectively.  A
valuation allowance is provided if it is more likely than not that some or all
of the deferred tax asset will not be realized.  See Note J.

NOTE I - STOCKHOLDERS' EQUITY

The computation of diluted loss per share does not include shares from
potentially dilutive securities as the assumption of conversion or exercise of
these would have an antidilutive effect on loss per share. In accordance with
generally accepted accounting principles, diluted loss per share is calculated
using the same number of potential common shares as used in the computation of
loss per share before extraordinary items.

NOTE J - DEFERRED TAX ASSET

Deferred income taxes are provided for temporary differences between the
financial reporting and income tax basis of the Company's assets and
liabilities. Temporary differences, net operating loss carry forwards and
valuation allowances comprising the net deferred taxes on the balance sheets is
as follows:
                                                      November 30, 2007
                                                      -----------------
       Loss carry forward for tax purposes             $      349,000
                                                       ================
       Deferred tax asset (34%)                               118,660
       Valuation allowance                                   (118,660)
                                                       ----------------
       Net deferred tax asset                          $            0
                                                       ================

The Company does not believe that the realization of the related net deferred
tax asset meets the criteria required by generally accepted accounting
principles and, accordingly, the deferred income tax asset arising from such
loss carry forward had been fully reserved.

NOTE K - RELATED PARTY TRANSACTIONS

The Company has loans payable due to related company entities. eCom eCom.com,
Inc. is owed $100 for funds advanced to the Company for its operations.

                                      12
eSecureSoft Company
A Development Stage Enterprise
NOTES TO FINANCIAL STATEMENTS

NOTE K - RELATED PARTY TRANSACTIONS (CONTINUED)

The Company is allocated certain expenses such as rent, travel and office &
administrative that are paid on behalf of the Company by American Capital
Holdings, Inc., a company that is related to the Company by mutual stockholders
and directors. The total of expenses allocated to the Company in the six months
ended November 30, 2007 is approximately $21,250. The amounts due to American
Capital were paid by the issuance of common stock at the end of the reporting
period.

NOTE L - PRIOR PERIOD ADJUSTMENT

During 2006, management determined that the intangible assets related to
licensing rights would not have any future value to the Company and, therefore,
wrote off the unamortized balance in the 2005 financial statements. (See Note
E.) The write off increased the 2005 net loss by $58,264 and increased the
deficit accumulated during the development stage by $58,264.

NOTE M - RECENT ACCOUNTING PRONOUNCEMENTS

The FASB issued SFAS No. 150, Accounting for Certain Financial Instruments with
Characteristics of both Liabilities and Equity, and is effective for financial
instruments entered into after May 31, 2003.  This Statement establishes
standards for how an issuer classifies and measures in its statement of
financial position certain financial instruments with characteristics of both
liabilities and equity.  It requires that an issuer classify a financial
instrument that is within its scope as a liability because that financial
instrument embodies an obligation of the issuer.

Statement of Financial Accounting Standards No. 151, Inventory Costs, is an
amendment of ARB No. 43, Chapter 4 and is effective for inventory costs incurred
during fiscal years beginning after June 15, 2005.  This statement amends ARB
43, Chapter 4, to clarify that abnormal amounts of idle facility expense,
freight, handling costs, and wasted materials (spoilage) should be recognized as
current-period charges.  In addition, this Statement requires that allocation of
fixed production overheads to the costs of conversion be based on the normal
capacity of the production facilities.

Statement of Financial Accounting Standards No. 152, Accounting for Real Estate
Time-Sharing Transactions, is an amendment of FASB Statements No. 66 and 67.

Statement of Financial Accounting Standards No. 153, Exchanges of Nonmonetary
Assets, was issued in December 2004.  The guidance in APB No. 29, Accounting for
Nonmonetary Transactions, is based on the principle that exchanges of
nonmonetary assets should be measured based on the fair value of the assets
exchanged.  The guidance in that Opinion, however, included certain exceptions
to that principle.  This Statement amends Opinion 29 to eliminate the exception
for nonmonetary exchanges of similar productive assets and replaces it with a
general exception for exchanges of nonmonetary assets that do not have
commercial substance.  A nonmonetary exchange has commercial substance if the
future cash flows of the entity are expected to change significantly as a result
of the exchange.
                                      13
eSecureSoft Company
A Development Stage Enterprise
NOTES TO FINANCIAL STATEMENTS

NOTE M - RECENT ACCOUNTING PRONOUNCEMENTS - (CONTINUED)

Statement of Financial Accounting Standards No. 154, Accounting Changes and
Error Corrections, was issued in May 2005.  This Statement requires
retrospective application to prior periods' financial statements of changes in
accounting principle, unless it is impracticable to determine either the
period-specific effects or the cumulative effect of the change.  When it is
impracticable to determine the period-specific effects of an accounting change
on one or more individual prior periods presented, this Statement requires that
the new accounting principle be applied to the balances of assets and
liabilities as of the beginning of the earliest period for which retrospective
application is practicable and that a corresponding adjustment be made to the
opening balance of retained earnings (or other appropriate components of equity
or net assets in the statement of financial position) for that period rather
than being reported in an income statement.  When it is impracticable to
determine the cumulative effect of applying a change in accounting principle to
all prior periods, this Statement requires that the new accounting principle be
applied as if it were adopted prospectively from the earliest date practicable.
This Statement requires that retrospective application of a change in accounting
principle be limited to the direct effects of the change.  Indirect effects of a
change in accounting principle, such as a change in nondiscretionary
profit-sharing payments resulting from an accounting change, should be
recognized in the period of the accounting change.  This Statement also requires
that a change in depreciation, amortization, or depletion method for long-lived,
nonfinancial assets be accounted for as a change in accounting estimate by a
change in accounting principle.  This Statement carries forward without change
the guidance contained in Opinion 20 for reporting the correction of an error in
previously issued financial statements and a change in accounting estimate.
This Statement also carries forward the guidance in Opinion 20 requiring
justification of a change in accounting principle on the basis of preferability.

Statement of Financial Accounting Standards No. 155, Accounting for Certain
Hybrid Financial Instruments, was issued in February 2006.  This Statement
permits fair value remeasurement for any hybrid financial instrument that
contains an embedded derivative that otherwise would require bifurcation;
clarifies which interest-only strips and principle-only strips are not subject
to the requirements of Statement 133; establishes a requirement to evaluate
interests in securitized financial assets to identify interests that are
freestanding derivatives or that are hybrid financial instruments that contain
an embedded derivative requiring bifurcation; clarifies that concentrations of
credit risk in the form of subordination are not embedded derivatives, and
amends Statement 140 to eliminate the prohibition on a qualifying special-
purpose entity from holding a derivative financial instrument that pertains to a
beneficial interest other than another derivative financial instrument.

Statement of Financial Accounting Standards No. 156, Accounting for Servicing of
Financial Assets, was issued in March 2006.  This Statement requires an entity
to recognize a servicing asset, a contract to service financial assets under
which the estimated future revenues from contractually specified servicing fees,
late charges, and other ancillary revenues are expected to more than adequately
compensate the servicer for performing the servicing, or servicing liability, a

                                     14
eSecureSoft Company
A Development Stage Enterprise
NOTES TO FINANCIAL STATEMENTS

NOTE M - RECENT ACCOUNTING PRONOUNCEMENTS - (CONTINUED)

contract to service financial assets under which the estimated future revenues
from contractually specified servicing fees, late charges, and other ancillary
revenues are not expected to adequately compensate the servicer for performing
the servicing, each time it undertakes an obligation to service a financial
asset by entering into a servicing contract.

SFAS No's. 150, 151, 152, 153, 154, 155 and 156 were adopted by the company and
did not have a material effect on the Company's financial position or results of
operations.

NOTE N - COMMON STOCK

American Capital Holdings, Inc., a related company in that it was also a
company spun off from eCom eCom.com, Inc., acquired 2.5 million shares of
eSecureSoft Company common stock on May 31, 2005 for $25,000. American Capital
Holdings, Inc. distributed the 2.5 million common shares to its shareholders in
the form of a dividend.  The 8,006,556 common shares distributed to American
Capital Holdings as partial payment of its accounts payable were also
distributed to the stockholders, prorata, of American Capital Holdings on August
7, 2006, see Note O. By definition, eSecureSoft Company is not a wholly owned
subsidiary of American Capital Holdings, Inc. in that American Capital Holdings
does not directly or indirectly own over fifty (50) percent of the outstanding
voting shares of eSecureSoft Company.

NOTE O - SHAREHOLDER LOAN, RELATED COMPANY ACCOUNTS PAYABLE

The Company had a portion of its prior and current year accounts payable such as
rent, administrative costs, tax preparation, SEC filing costs, etc. paid by a
related company, American Capital Holdings, Inc., for the benefit of eSecureSoft
Company. The related company invoiced eSecureSoft Company for the expenses it
paid on its behalf. In the year ended May 31, 2006, eSecureSoft Company reduced
a portion of its outstanding accounts payable to the related company by $80,066
by issuing the company 8,006,556 shares of its common voting shares. See Note N
relating to the distribution of these shares. An additional 9,326,479 shares of
common stock were issued to the related company in payment of accounts payable
during the year ended May 31, 2007.  An additional 1,062,500 shares of
common stock were issued to the related company in payment of accounts payable
during the three months ended August 31, 2007.  The Company has an outstanding
balance due to American Capital Holdings, Inc. of $0 at August 31, 2007.










                                      15

eSecureSoft Company
A Development Stage Enterprise

ITEM 2. MANAGEMENT'S DISCUSSION AND COMPARISON OF RESULTS OF OPERATIONS

The following discussion should be read in conjunction with the accompanying
financial statements for the nine month periods ended November 30, 2007 and 2006
and the Form 10-KSB for the fiscal year ended May 31, 2007.

Special Note Regarding Forward-Looking Statements
-------------------------------------------------
Certain statements in this report and elsewhere (such as in other filings by the
Company with the Securities and Exchange Commission ("SEC"), press releases,
presentations by the Company of its management and oral statements) may
constitute "forward-looking statements" within the meaning of the Private
Securities Litigation Reform Act of 1995.  Words such as "expects,"
"anticipates," "intends," "plans," "believes," "seeks," "estimates," and
"should," and variations of these words and similar expressions, are intended to
identify these forward-looking statements.  The company's actual results could
differ materially from those anticipated in these forward-looking statements.
Factors that might cause or contribute to such differences include, among
others, failure to complete a merger or acquisition with a privately owned
operating business that is generating substantial revenues, success of the
Company's business operations, failure to obtain sufficient capital to fund
those operations, and failure to meet the qualifications for listing of the
Company's stock on a major stock exchange.  The Company undertakes no obligation
to publicly release the result of any revisions to these forward-looking
statements, which may be made to reflect events or circumstances after the date
hereof or to reflect the occurrence of unanticipated events.

History of Spin-Off Company:

On December 1, 2003, the Board of Directors of eCom approved the spin-off of
the Company.

On June 4, 2004, the Board of Directors of eCom readopted a resolution to
spinoff the Company and authorized whatever action necessary to complete this
process including acquisitions and mergers. In this regard, the board included
instructions for the distribution of stock by its Transfer Agent, Florida
Atlantic Stock Transfer (FAST), to the shareholders when the share certificates
were properly exercised and costs relating to the issuance of these shares were
paid in full. Notwithstanding the foregoing, eCom eCom was not able to pay FAST
the amounts required to send out the stock certificates to the shareholders,
and therefore,  the shares were not issued. Due to eCom's financial condition,
eCom was unable to effectuate the spinoffs. In connection with the spinoffs,
eCom owned all outstanding and issued shares of common stock of the Company. By
spinning off the Company, eCom distributed the common stock of the Company to
eCom's shareholders in proportion to the shares held in eCom as the relevant
record date.

On November 29, 2004, an involuntary petition was filed against eCom eCom.com,
Inc. under Chapter 11 Title 11, of the United States Bankruptcy Code.
Thereafter, an order for relief was entered by the United States Bankruptcy
Court on May 16, 2005. On June 2, 2005, the shares of the Spin-Off Company were
distributed to eCom shareholders of record, as of May 27, 2005. Subsequent

                                      16
eSecureSoft Company
A Development Stage Enterprise

ITEM 2. MANAGEMENT'S DISCUSSION AND COMPARISON OF RESULTS OF OPERATIONS
        (CONTINUED)

thereto, eCom caused a registration statement on Form 10-SB to be filed for the
Company.

On July 18, 2005, the Company received a letter from the Securities and
Exchange Commission asking it to provide legal analysis for the "spin-off"
share issuance. A copy of this letter is enclosed herein as Exhibit No. 99.1.

In an effort to give the SEC an answer regarding their request for detailed
clarification as to the legal analysis of the spin-off companies and to comply
with the request to withdraw each of the above referenced spin-off companies'
Form 10SBG12, on August 15, 2005 each spin-off company withdrew their
respective July 8, 2005 Form 10SBG12 filings.  On August 15, 2005 Barney A.
Richmond filed a reply with the SEC regarding their July 18, 2005
correspondence.  A copy of Mr. Richmond's legal analysis is enclosed as Exhibit
No. 99.2.

A transcript of the March 12, 2007 confirmation hearing is attached as Exhibit
99.3.  The Order Confirming the First Amended Joint Plan of Reorganization of
Debtor and American Capital Holdings, Inc. as Modified was signed by Judge
Friedman on March 23, 2007 and is attached as Exhibit 99.4.  This order may
also be viewed at the eCom website www.ecomecom.net under the bankruptcy link.
A post confirmation status conference is scheduled for Monday September 10,
2007 at 2:30 PM at 1515 North Flagler Drive, Room 801, West Palm Beach, FL

The Company has had no recent revenues or earnings from operations. The Company
will sustain operating expenses without corresponding revenues. This will
result in the Company incurring net operating losses until the Company can
realize profits from the business ventures it intends to acquire.

It is the intention of the Company to perform a merger or acquisition with a
privately owned operating business that is generating substantial revenues.
After a merger or acquisition has occurred, the Company will then file its Form
10-SB and SB-2.

Upon effectiveness of the Registration Statement, the Company intends to apply
to have its common stock listed for trading on the American Stock Exchange.
There is currently no public market for the Company's common stock, until such
time as the Company's Registration Statement under the Securities Act of 1933
and the Securities and Exchange Commission has been declared effective.

On June 22, 2007, the United States Securities & Exchange Commission ("SEC"),
via SEC File No. S7-11-07 and through Release No. 33-8813, issued proposed
revisions to Rule 144 and Rule 145 to Shorten Holding Period for Affiliates and
Non-Affiliates from Two (2) Years To Six (6) Months To Facilitate Capital
Raising For Smaller Companies. Comments from the public were due by September 4,
2007. The revision to Rule 144 was posted to the Federal Register on December
17, 2007, and will be effective on February 15, 2008.



                                     17
eSecureSoft Company
A Development Stage Enterprise

ITEM 2. MANAGEMENT'S DISCUSSION AND COMPARISON OF RESULTS OF OPERATIONS
        (CONTINUED)

By waiting on clarification as to the outcome of the new SEC proposed 144 Rule,
will reduce eighteen (18) months off the time that the 144 restriction may be
removed; and will save significant SEC registration fee costs for each company.
Section 144 Private Placement shares will be automatically eligible for resale
in six (6) months.

As a result, the company is seeking to raise Three Hundred Thousand ($300,000)
U.S. Dollars through the issuance of a ten percent (10%) promissory note to be
used to fund general corporate operations, including pursuing merger and
acquisition opportunities.  For each $25,000 purchased, the promissory note
holder will receive ten (10) per cent interest, payable monthly plus Ten
Thousand (10,000) $.01 cent warrants in the company.

In order to repay the promissory note, the Company plans to prepare a SEC 506
Regulation D Private Placement 144 Equity Offering.

The success of the Company's proposed plan of operation will depend primarily on
the success of the Company's business operations and the realization of the
business' perceived potential. The funding of this proposed plan will require
significant capital. There can be no assurance that the Company will be
successful or profitable if the Company is unable to raise the funds to provide
this capital, or to otherwise locate the required capital for the operations of
the business.

If, for any reason, the Company does not meet the qualifications for listing on
a major stock exchange, the Company's securities may be traded in the over-the-
counter ("OTC") market. The OTC market differs from national and regional stock
exchanges in that it (1) is not sited in a single location but operates through
communication of bids, offers and confirmations between broker-dealers and (2)
securities admitted to quotation are offered by one or more broker-dealers
rather than the "specialist" common to stock exchanges.

RESULTS OF OPERATIONS
---------------------
Comparison of the six months ended November 30, 2007
with the six months ended November 30, 2007
-------------------------------------------------------------------

Revenue for the six month periods ended November 30, 2007 and November 30, 2007
was $0.

Cost of sales was $0 for both six month periods.

Operating expenses for the six months ended November 30, 2007 totaled $(51,156)
compared to $(51,598) for the six months ended November 30, 2007.  These
charges consisted of general and administrative expenses which declined from the
prior year period because costs associated with bringing the Company
current with certain administrative requirements, including SEC filings, were
greater during the prior year time period.

                                  18
eSecureSoft Company
A Development Stage Enterprise

As a result of the incurrence of the administrative expenses without the
realization of revenues, the net loss for the six months ended November 30,
2007 was $(51,532) versus a net loss of $(51,598) recorded in the six months
ended November 30, 2006.


Liquidity and Capital Resources
---------------------------------------
Currently there is no trading market for the Company's common stock, and there
can be no assurance that any trading market will ever develop or, if such a
market does develop, that it will continue.  As noted above, upon
effectiveness of a Registration Statement, the Company intends to apply to
have its common stock listed for trading on the American Stock Exchange. If, for
any reason, the Company does not meet the qualifications for listing on a major
stock exchange, the Company's securities may be traded in the over-the-counter
("OTC") market.

The Company continues to be reliant on the private sale of its restricted common
stock plus loans from stockholders and other related parties in order to fund
its operations.

ITEM 3. CONTROLS AND PROCEDURES

EVALUATION OF THE COMPANY'S DISCLOSURE CONTROLS AND INTERNAL CONTROLS:

Within the 90 days prior to the date of this Quarterly Report on Form 10-QSB,
the Company evaluated the effectiveness of the design and operation of its
'disclosure controls and procedures' ("Disclosure Controls"). This 'evaluation'
("Controls Evaluation") was done under the supervision and with
the participation of management, including the Chief Executive Officer/Chairman
("CEO") and Chief Financial Officer ("CFO"). As a result of this review, the
Company adopted guidelines concerning disclosure controls and the establishment
of a disclosure control committee made up of senior management.

LIMITATIONS ON THE EFFECTIVENESS OF CONTROLS:

The Company's management, including the CEO/CHAIRMAN and CFO, does not expect
that its Disclosure Controls or its 'internal controls and procedures for
financial reporting' ("Internal Controls") will prevent all error and all fraud.
Any control system, no matter how well conceived and managed, can provide only
reasonable assurance that the objectives of the control system are met. The
design of a control system must reflect the fact that there are resource
constraints, and the benefits of controls must be considered relative to their
costs. Because of the inherent limitations in all control systems, no evaluation
of controls can provide absolute assurance that all control issues and instances
of fraud, if any, within the Company have been detected. These inherent
limitations include the realities that judgments in decision-making can be
faulty, and that breakdowns can occur because of simple error or mistake.



                                   19


eSecureSoft Company
A Development Stage Enterprise

Additionally, controls can be circumvented by the individual acts of some
persons, by collusion of two or more people, or by management override of the
control. The design of any system of controls also 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; over time, control may become inadequate because of changes
in conditions, or the degree of compliance with the eSecureSoft Company policies
or procedures may deteriorate. Because of the inherent limitations in a cost-
effective control system, misstatements due to error or fraud may occur and not
be detected.

CONCLUSIONS:

Based upon the Controls Evaluation, the CEO/Chairman and CFO have concluded
that, subject to the limitations noted above, the Disclosure Controls are
effective to timely alert management to material information relating to the
Company during the period when its periodic reports are being prepared.

In accordance with SEC requirements, the CEO/Chairman and CFO note that, since
the date of the Controls Evaluation to the date of this Quarterly Report, there
have been no significant changes in Internal Controls or in other factors that
could significantly affect Internal Controls, including any corrective actions
with regard to significant deficiencies and material weaknesses.


PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

        The Company is not a party to any legal proceedings.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

        None

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

        None

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.

        None

ITEM 5. SUBSEQUENT EVENTS.

        None

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K.

(a)  Exhibits:


                                    20

eSecureSoft Company
A Development Stage Enterprise

EXHIBIT
 NUMBER     DESCRIPTION
--------    -------------------
  31.1      Certification required under Section 302 of
             the Sarbanes-Oxley Act of 2002 by the CEO

  31.2      Certification required under Section 302 of
             the Sarbanes-Oxley Act 0f 2002 by the CFO

  32        Section 1350 Certification

  99.1     July 18, 2005 letter from the Securities and Exchange
            Commission asking AAB National Company to provide
            legal analysis  for their "spin-off" share issuance. (1)

  99.2     August 15, 2005 legal analysis from Barney A. Richmond
            Filed in response to the SEC July 18, 2005 letter. (1)

  99.3     Transcript of March 12, 2007 Confirmation Hearing of
            debtor eCom eCom.com, Inc. (1)

  99.4     Order dated March 23, 2007 confirming the First Amended
            Joint Plan of Reorganization of Debtor and American
            Capital Holdings Inc. (2)

        (1) Incorporated by reference to Form 10-QSB for the quarter ended
            November 30, 2006. (SEC accession number 0001321511-07-000003)

        (2) Incorporated by reference to Form 10-QSB for the quarter ended
            February 28, 2007. (SEC accession number 0001321511-07-000004)


(b)  Reports on Form 8-K:

                        None


                              SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunder duly authorized.

January 14, 2008                        By: /s/ Barney A. Richmond
                                                Barney A. Richmond,
                                                Chief Executive Officer

January 14, 2008                        By: /s/ Richard C. Turner
                                                Richard C. Turner,
                                                Chief Financial Officer

SIGNATURES AND CERTIFICATIONS

                                     21
EXHIBIT 31.1
CERTIFICATION REQUIRED UNDER SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Barney A. Richmond, certify that:

1. I have reviewed this quarterly report on Form 10-QSB of eSecureSoft Company.

2. Based on my knowledge, this quarterly report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as
of, and for, the periods presented in this quarterly report;

4. The registrant's other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:

 a) designed such disclosure controls and procedures to ensure that material
information relating to the registrant is made known to us by others within the
company, particularly during the period in which this report is prepared;

 b) evaluated the effectiveness of the registrant's disclosure controls and
procedures as of a date within 90 days prior to the filing date of this report
(the "Evaluation Date"); and

 c) presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures based on our evaluation as of the Evaluation
Date;

5. The registrant's other certifying officer and I have disclosed, based on our
most recent evaluation, to the registrant's auditors and the audit committee of
registrant's board of directors (or persons performing the equivalent function):

a) all significant deficiencies in the design or operation of internal controls
which could adversely affect the registrant's ability to record, process,
summarize and report financial data and have identified for the registrant's
auditors any material weaknesses in internal controls; and

 b) any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant's internal controls.

6. The registrant's other certifying officer and I have indicated in this report
whether or not there were significant changes in internal controls or in other
factors that could significantly affect internal controls subsequent to the date
of our most recent evaluation, including any corrective actions with regard to
significant deficiencies and material weaknesses.

Date: January 14, 2008

/s/ Barney A. Richmond
Barney A. Richmond
President
                                     22
EXHIBIT 31.2
CERTIFICATION REQUIRED UNDER SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Richard C. Turner, certify that:

1. I have reviewed this quarterly report on Form 10-QSB of eSecureSoft Company.

2. Based on my knowledge, this quarterly report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to make
the statements made, in light of the circumstances under which such statements
were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the registrant as
of, and for, the periods presented in this quarterly report;

4. The registrant's other certifying officer and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:

 a) designed such disclosure controls and procedures to ensure that material
information relating to the registrant is made known to us by others within the
company, particularly during the period in which this report is prepared;

 b) evaluated the effectiveness of the registrant's disclosure controls and
procedures as of a date within 90 days prior to the filing date of this report
(the "Evaluation Date"); and

 c) presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures based on our evaluation as of the Evaluation
Date;

5. The registrant's other certifying officer and I have disclosed, based on our
most recent evaluation, to the registrant's auditors and the audit committee of
registrant's board of directors (or persons performing the equivalent function):

 a) all significant deficiencies in the design or operation of internal controls
which could adversely affect the registrant's ability to record, process,
summarize and report financial data and have identified for the registrant's
auditors any material weaknesses in internal controls; and

 b) any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant's internal controls.

6. The registrant's other certifying officer and I have indicated in this report
whether or not there were significant changes in internal controls or in other
factors that could significantly affect internal controls subsequent to the date
of our most recent evaluation, including any corrective actions with regard to
significant deficiencies and material weaknesses.

Date: January 14, 2008
/s/ Richard C. Turner
Richard C. Turner
Chief Financial Officer

                                     23
EXHIBIT 32

CERTIFICATIONS OF CEO AND CFO PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT

CERTIFICATION PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
(18 U.S.C. SECTION 1350)

In connection with the Registration Statement of ESECURESOFT COMPANY, a Florida
corporation (the "Company"), on Form 10-QSB for the period ended November 30,
2007 as filed with the Securities and Exchange Commission (the "Report"), Barney
A. Richmond, President of the Company, and Richard C. Turner, Chief Financial
Officer of the Company, respectively, do each hereby certify, pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C 1350, that to his
knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d)of
the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.




/s/ Barney A. Richmond

Barney A. Richmond
President
Date: January 14, 2008


/s/ Richard C. Turner

Richard C. Turner
Chief Financial Officer
Date: January 14, 2008


[A signed original of this written statement required by Section 906 has been
provided to eSecureSoft Company and will be retained by eSecureSoft Company and
furnished to the Securities and Exchange Commission or its staff upon request.]

The Securities and Exchange Commission has not approved or disapproved of this
Form 10-QSB nor has it passed upon its accuracy or adequacy.








                                      24