**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

**FORM      10-QSB/A**

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

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

Commission      File Number 000-51426

| Delaware                                                                      |   | 20-2027651                                          |
|-------------------------------------------------------------------------------|--------|-----------------------------------------------------|
| (State                or other Jurisdiction of Incorporation or Organization) |   | (I.R.S.                Employer Identification No.) |

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**Explanatory      Note**

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| **PART                I. FINANCIAL INFORMATION**                                                       | **Page** |
|--------------------------------------------------------------------------------------------------------|----------|
|                                                                                                   |     |
| Item                1 - Financial Statements                                                           |     |
|                                                                                                   |     |
| Condensed                Balance Sheet                                                                 | 4        |
|                                                                                                   |     |
| Condensed                Statements of Operations                                                      | 5        |
|                                                                                                   |     |
| Condensed                Statements of Stockholders’ Equity                                      | 6        |
|                                                                                                   |     |
| Condensed                Statements of Cash Flows                                                      | 7        |
|                                                                                                   |     |
| Notes                to Financial Statements                                                           | 8        |
|                                                                                                   |     |
| Item                2 - Management’s Discussion and Analysis or Plan of                Operation | 13       |
|                                                                                                   |     |
| Item                3 - Controls and Procedures                                                        | 15       |
|                                                                                                   |     |
| **PART                II. OTHER INFORMATION**                                                          | 16       |
|                                                                                                   |     |
| Item                6 - Exhibits                                                                       | 16       |
|                                                                                                   |     |
| Signatures                                                                                             | 17       |

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**Fortress      America Acquisition Corporation**

**(a      corporation in the development stage)**

**Condensed      Balance Sheet**

|                                                                                                                                           |   |  **June                30, 2006 (unaudited)****(Restated)** |       |  **December                31, 2005** |   |
|------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------|------------|--------------------------------------------|--------|
|                                                                                                                                           |   |                                                        |       |                                  |   |
| **Assets**                                                                                                                                     |   |                                                        |       |                                  |   |
| Current                assets:                                                                                                                 |   |                                                        |       |                                  |   |
| Cash                                                                                                                                           |   | $                                                                | 217,732    |                                       | $      | 992,547 |   |
| Investments                held in Trust Fund                                                                                                  |   |                                                             | 43,557,243 |                                       |   | 42,603,801 |   |
| Prepaid                expenses                                                                                                                |   |                                                             | 11,250     |                                       |   | 50,165 |   |
| Total                current assets                                                                                                            |   |                                                             | 43,786,225 |                                       |   | 43,646,513 |   |
|                                                                                                                                           |   |                                                             |       |                                       |   |   |   |
| Deferred                acquisition costs                                                                                                      |   |                                                             | 152,167    |                                       |   | - |   |
| Deferred                tax asset                                                                                                              |   |                                                             | 288,078    |                                       |   | 132,000 |   |
| Total                assets                                                                                                                    |   | $                                                                | 44,226,470 |                                       | $      | 43,778,513 |   |
|                                                                                                                                           |   |                                                             |       |                                       |   |   |   |
| **Liabilities                and Stockholders’ Equity**                                                                                  |   |                                                             |       |                                       |   |   |   |
|                                                                                                                                           |   |                                                             |       |                                       |   |   |   |
| Current                liabilities:                                                                                                            |   |                                                             |       |                                       |   |   |   |
| Accounts                payable and accrued expenses                                                                                           |   | $                                                                | 43,084     |                                       | $      | 105,308 |   |
| Income                taxes payable                                                                                                            |   |                                                             | 212,606    |                                       |   | 206,194 |   |
| Deferred                interest on investments                                                                                                |   |                                                             | 318,497    |                                       |   | 127,904 |   |
| Total                current liabilities                                                                                                       |   |                                                             | 574,187    |                                       |   | 439,406 |   |
|                                                                                                                                           |   |                                                             |       |                                       |   |   |   |
| Common                stock, subject to possible conversion, 1,559,220 shares at conversion                value                               |   |                                                             | 8,388,604  |                                       |   | 8,388,604 |   |
|                                                                                                                                           |   |                                                             |       |                                       |   |   |   |
| **Commitment**                                                                                                                                 |   |                                                             |       |                                       |   |   |   |
|                                                                                                                                           |   |                                                             |       |                                       |   |   |   |
| **Stockholders’                equity**                                                                                                  |   |                                                             |       |                                       |   |   |   |
| Preferred                stock, $.0001 par value, Authorized 1,000,000 shares; none                issued                                      |   |                                                             | -          |                                       |   | - |   |
| Common                stock, $.0001 par value                                                                                                  |   |                                                             |       |                                       |   |   |   |
| Authorized                50,000,000 shares                                                                                                    |   |                                                             |       |                                       |   |   |   |
| Issued                and outstanding 9,550,000 shares (which includes 1,559,220 subject                to                possible conversion) |   |                                                             | 955        |                                       |   | 955 |   |
| Additional                paid-in capital                                                                                                      |   |                                                             | 34,819,062 |                                       |   | 34,819,062 |   |
| Income                accumulated during the development stage                                                                                 |   |                                                             | 443,662    |                                       |   | 130,486 |   |
| **Total                stockholders’ equity**                                                                                            |   |                                                             | 35,263,679 |                                       |   | 34,950,503 |   |
| **Total                liabilities and stockholders’ equity**                                                                            |   | $                                                                | 44,226,470 |                                       | $      | 43,778,513 |   |
|                                                                                                                                           |   |                                                             |       |                                       |   |   |   |

*See      Notes to Unaudited Condensed Financial Statements.*

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**Fortress      America Acquisition Corporation**

**(a      corporation in the development stage)**

**Condensed      Statement of Operations**

**(unaudited)**

|                                                                             |   |  **For                the Three Months Ended June 30, 2006****(Restated)** |      |    **For                the Six****Months                Ended****June                30, 2006****(Restated)** |   |    **For                the Three****Months                Ended****June                30, 2005** |   |    **For                the Six****Months                Ended****June                30, 2005** |      |  **For                the Period December 20, 2004****(inception)                to****June                30, 2006****(Restated)** |   |
|----------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------|-----------|-------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------|-----------|------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Income:                                                                          |   |                                                                       |      |                                                                                                                     |   |                                                                                                         |   |                                                                                                       |      |                                                                                                                                |   |
| Net                interest income                                               |   | $                                                                               | 410,904   |                                                                                                                          | $      | 772,465                                                                                                           |   | $                                                                                                               | -         |                                                                                                                                     | $      | - |   | $ | 1,297,895 |   |
| Total                income                                                      |   |                                                                            | 410,904   |                                                                                                                          |   | 772,465                                                                                                           |   |                                                                                                            | -         |                                                                                                                                     |   | - |   |   | 1,297,895 |   |
| Expenses:                                                                        |   |                                                                            |      |                                                                                                                          |   |                                                                                                              |   |                                                                                                            |      |                                                                                                                                     |   |   |   |   |   |   |
| Formation                and operating costs                                     |   |                                                                            | 121,753   |                                                                                                                          |   | 297,955                                                                                                           |   |                                                                                                            | 1,080     |                                                                                                                                     |   | 1,646 |   |   | 618,705 |   |
|                                                                             |   |                                                                            |      |                                                                                                                          |   |                                                                                                              |   |                                                                                                            |      |                                                                                                                                     |   |   |   |   |   |   |
| Net                income (loss) for the period before income taxes              |   |                                                                            | 289,151   |                                                                                                                          |   | 474,510                                                                                                           |   |                                                                                                            | (1,080    | )                                                                                                                                        |   | (1,646 | ) |   | 679,190 |   |
|                                                                             |   |                                                                            |      |                                                                                                                          |   |                                                                                                              |   |                                                                                                            |      |                                                                                                                                     |   |   |   |   |   |   |
| State                and federal income taxes                                    |   |                                                                            | 98,312    |                                                                                                                          |   | 161,334                                                                                                           |   |                                                                                                            | -         |                                                                                                                                     |   | - |   |   | 235,528 |   |
|                                                                             |   |                                                                            |      |                                                                                                                          |   |                                                                                                              |   |                                                                                                            |      |                                                                                                                                     |   |   |   |   |   |   |
| Net                income (loss) for the period                                  |   | $                                                                               | 190,839   |                                                                                                                          | $      | 313,176                                                                                                           |   | $                                                                                                               | (1,080    | )                                                                                                                                        | $      | (1,646 | ) | $ | 443,662 |   |
|                                                                             |   |                                                                            |      |                                                                                                                          |   |                                                                                                              |   |                                                                                                            |      |                                                                                                                                     |   |   |   |   |   |   |
| Weighted                average number of shares outstanding - basic and diluted |   |                                                                            | 9,550,000 |                                                                                                                          |   | 9,550,000                                                                                                         |   |                                                                                                            | 1,750,000 |                                                                                                                                     |   | 1,562,155 |   |   | 6,474,955 |   |
|                                                                             |   |                                                                            |      |                                                                                                                          |   |                                                                                                              |   |                                                                                                            |      |                                                                                                                                     |   |   |   |   |   |   |
| Net                income (loss) per share - basic and diluted                   |   | $                                                                               | .02       |                                                                                                                          | $      | .03                                                                                                               |   | $                                                                                                               | (.00      | )                                                                                                                                        | $      | (.00 | ) | $ | .07 |   |

*See      Notes to Unaudited Condensed Financial Statements.*

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**Fortress      America Acquisition Corporation**

**(a      corporation in the development stage)**

**Condensed      Statement of Stockholders’ Equity**

**(Restated      as to 2006)**

*For      the period from December 20, 2004 (inception) to June 30, 2006*

|                                                                                                                                                                                                  |   |  **Common                Stock** |         |  **Additional****paid-in** |   |  **Income                (Deficit) Accumulated During the Development** |   |       |         |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------|--------------|---------------------------------|--------|------------------------------------------------------------------------------|--------|-----------------|--------------|
|                                                                                                                                                                                                  |   |  **Shares**                      |         |  **Amount**                |   |  **capital**                                                            |   |  **Stage** |         |  **Total** |   |
|                                                                                                                                                                                                  |   |                             |         |                       |   |                                                                    |   |       |         |    |   |
| Common                shares issued December 20, 2004 at $.02 per share                                                                                                                               |   |                                  | 1,250,000    |                            | $      | 125                                                                          |   | $               | 24,875       |   |   |   |   | $ | 25,000 |   |
| Net                Loss                                                                                                                                                                               |   |                                  |    |                            |   |                                                                    |   |            |    |   | $ | (1,056 | ) |   | (1,056 | ) |
| Balance                at December 31, 2004                                                                                                                                                           |   |                                  | 1,250,000    |                            |   | 125                                                                          |   |            | 24,875       |   |   | (1,056 | ) |   | 23,944 |   |
|                                                                                                                                                                                                  |   |                                  |         |                            |   |                                                                         |   |            |         |   |   |   |   |   |   |   |
| Redemption                of common stock                                                                                                                                                             |   |                                  | (1,250,000   | )                               |   | (125                                                                         | )      |            | (24,875      | ) |   |   |   |   | (25,000 | ) |
| Common                shares issued March 9, 2005 at $0.01429 per share                                                                                                                               |   |                                  | 1,750,000    |                            |   | 175                                                                          |   |            | 24,825       |   |   |   |   |   | 25,000 |   |
| Common                shares issued July 20, 2005, net of underwriters’ discount and offering                expenses (includes 1,399,300 shares subject to possible                conversion) |   |                                  | 7,000,000    |                            |   | 700                                                                          |   |            | 38,687,329   |   |   |   |   |   | 38,688,029 |   |
| Common                shares issued August 24, 2005, net of underwriters’ discount and offering                expenses (includes 159,920 shares subject to possible                conversion) |   |                                  | 800,000      |                            |   | 80                                                                           |   |            | 4,495,412    |   |   |   |   |   | 4,495,492 |   |
| Proceeds                subject to possible conversion of 1,559,220 shares                                                                                                                            |   |                                  |         |                            |   |                                                                         |   |            | (8,388,604   | ) |   |   |   |   | (8,388,604 | ) |
| Proceeds                from issuance of option                                                                                                                                                       |   |                                  |         |                            |   |                                                                         |   |            | 100          |   |   |   |   |   | 100 |   |
| Net                Income                                                                                                                                                                             |   |                                  |    |                            |   |                                                                    |   |            |    |   |   | 131,542 |   |   | 131,542 |   |
| Balance                at December 31, 2005                                                                                                                                                           |   |                                  | 9,550,000    |                            |   | 955                                                                          |   |            | 34,819,062   |   |   | 130,486 |   |   | 34,950,503 |   |
|                                                                                                                                                                                                  |   |                                  |         |                            |   |                                                                         |   |            |         |   |   |   |   |   |   |   |
| Unaudited:                                                                                                                                                                                            |   |                                  |         |                            |   |                                                                         |   |            |         |   |   |   |   |   |   |   |
| Net                income                                                                                                                                                                             |   |                                  |    |                            |   |                                                                    |   |            |    |   |   | 313,176 |   |   | 313,176 |   |
| Balance                at June 30, 2006                                                                                                                                                               |   |                                  | 9,550,000    |                            | $      | 955                                                                          |   | $               | 34,819,062   |   | $ | 443,662 |   | $ | 35,263,679 |   |

*See      Notes to Unaudited Condensed Financial Statements*

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**Fortress      America Acquisition Corporation**

**(a      corporation in the development stage)**

**Condensed      Statement of Cash Flows**

**(unaudited)**

|                                                                                                               |   |  **For                the Six****Months                Ended****June                30, 2006****(Restated)** |     |  **For                the Six****Months                Ended****June                30, 2005** |   |  **For                the period December 20, 2004****(inception)                to****June                30, 2006****(Restated)** |   |
|--------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------|----------|-----------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------|--------|
| **Cash                flow from operating activities**                                                             |   |                                                                                                         |     |                                                                                           |   |                                                                                                                                |   |
| Net                income (loss)                                                                                   |   | $                                                                                                                 | 313,176  |                                                                                                | $      | (1,646                                                                                                                                   | )      | $ | 443,662 |   |
| Adjustments                to reconcile net income (loss) to net cash used in operating                activities: |   |                                                                                                              |     |                                                                                                |   |                                                                                                                                     |   |   |   |   |
| Deferred                income taxes                                                                               |   |                                                                                                              | (156,078 | )                                                                                                   |   | -                                                                                                                                        |   |   | (288,078 | ) |
| Interest                income on treasury bills                                                                   |   |                                                                                                              | (953,442 | )                                                                                                   |   | -                                                                                                                                        |   |   | (1,593,243 | ) |
| Decrease                (Increase) in prepaid expenses                                                             |   |                                                                                                              | 38,915   |                                                                                                |   | -                                                                                                                                        |   |   | (11,250 | ) |
| (Decrease)                Increase in accounts payable and accrued expenses                                        |   |                                                                                                              | (62,224  | )                                                                                                   |   | -                                                                                                                                        |   |   | 43,084 |   |
| Increase                in income taxes payable                                                                    |   |                                                                                                              | 6,412    |                                                                                                |   | -                                                                                                                                        |   |   | 212,606 |   |
| Increase                in deferred interest                                                                       |   |                                                                                                              | 190,593  |                                                                                                |   | -                                                                                                                                        |   |   | 318,497 |   |
| **Net                cash used in operating activities**                                                           |   |                                                                                                              | (622,648 | )                                                                                                   |   | (1,646                                                                                                                                   | )      |   | (874,722 | ) |
|                                                                                                               |   |                                                                                                              |     |                                                                                                |   |                                                                                                                                     |   |   |   |   |
| **Cash                flows from investing activities**                                                            |   |                                                                                                              |     |                                                                                                |   |                                                                                                                                     |   |   |   |   |
| Payment                of deferred acquisition costs                                                               |   |                                                                                                              | (152,167 | )                                                                                                   |   | -                                                                                                                                        |   |   | (152,167 | ) |
| Investments                placed in Trust Fund                                                                    |   |                                                                                                              | -        |                                                                                                |   | -                                                                                                                                        |   |   | (41,964,000 | ) |
| **Net                cash used in investing activities**                                                           |   |                                                                                                              | (152,167 | )                                                                                                   |   | -                                                                                                                                        |   |   | (42,116,167 | ) |
|                                                                                                               |   |                                                                                                              |     |                                                                                                |   |                                                                                                                                     |   |   |   |   |
| **Cash                flows from financing activities**                                                            |   |                                                                                                              |     |                                                                                                |   |                                                                                                                                     |   |   |   |   |
| Gross                proceeds of public offering, including over-allotment option                exercise          |   |                                                                                                              | -        |                                                                                                |   | -                                                                                                                                        |   |   | 46,800,000 |   |
| Proceeds                of issuance of option                                                                      |   |                                                                                                              | -        |                                                                                                |   | -                                                                                                                                        |   |   | 100 |   |
| Proceeds                from notes payable, stockholders                                                           |   |                                                                                                              | -        |                                                                                                |   | 57,500                                                                                                                                   |   |   | 70,000 |   |
| Payment                of notes payable, stockholders                                                              |   |                                                                                                              | -        |                                                                                                |   | -                                                                                                                                        |   |   | (70,000 | ) |
| Proceeds                from sale of shares of common stock                                                        |   |                                                                                                              | -        |                                                                                                |   | 25,000                                                                                                                                   |   |   | 50,000 |   |
| Redemption                of common stock                                                                          |   |                                                                                                              | -        |                                                                                                |   | (25,000                                                                                                                                  | )      |   | (25,000 | ) |
| Payment                of costs of public offering, including over-allotment option                exercise        |   |                                                                                                              | -        |                                                                                                |   | -                                                                                                                                        |   |   | (3,616,479 | ) |
| Payment                of deferred offering costs                                                                  |   |                                                                                                              |     |                                                                                                |   | (80,204                                                                                                                                  | )      |   | - |   |
| Advances                from stockholder                                                                           |   |                                                                                                              | -        |                                                                                                |   | 1,517                                                                                                                                    |   |   | - |   |
| **Net                cash (used in) provided by financing activities**                                             |   |                                                                                                              | -        |                                                                                                |   | (21,187                                                                                                                                  | )      |   | 43,208,621 |   |
|                                                                                                               |   |                                                                                                              |     |                                                                                                |   |                                                                                                                                     |   |   |   |   |
| **Net                (decrease) increase in cash**                                                                 |   |                                                                                                              | (774,815 | )                                                                                                   |   | (22,833                                                                                                                                  | )      |   | 217,732 |   |
| **Cash                at beginning of the period**                                                                 |   |                                                                                                              | 992,547  |                                                                                                |   | 25,000                                                                                                                                   |   |   | - |   |
| **Cash                at the end of the period**                                                                   |   | $                                                                                                                 | 217,732  |                                                                                                | $      | 2,167                                                                                                                                    |   | $ | 217,732 |   |

*See      Notes to Unaudited Condensed Financial Statements.*

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**Fortress      America Acquisition Corporation**

**(a      corporation in the development stage)**

**Notes      to Unaudited Condensed Financial Statements**

|  **1.**  | **Organization and Proposed**        |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|--------------------|--------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|               | **Business              Operations** | Fortress America Acquisition Corporation              (the              “Company”) was incorporated in Delaware on December 20, 2004 as a blank              check company, the objective of which is to acquire one or more operating              businesses in the homeland security industry. The Company has elected              December 31 as its fiscal year-end.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|               |                                 |  The                  financial statements at June 30, 2006 and for the periods from                  inception                  to June 30, 2006 and the three and six month periods ended June                  30, 2006                  are unaudited. In the opinion of management, all adjustments (consisting                  of normal adjustments) have been made that are necessary to present                  fairly                  the financial position of the Company as of June 30, 2006, the                  results of                  its operations for the three and six month periods ended June 30,                  2006 and                  2005 and for the period from December 20, 2004 (inception) through                  June                  30, 2006, and its cash flows for the six month period ended June                  30, 2006                  and for the period from December 20, 2004 (inception) through June                  30,                  2006. Operating results for the interim period presented are not                  necessarily indicative of the results to be expected for a full                  year. The                  condensed balance sheet at December 31, 2005 has been derived from                  the                  audited financial statements.The                  Company was formed on December 20, 2004 and consummated an initial                  public                  offering (“IPO”) on July 20, 2005. In addition, on August 24, 2005 the                  underwriters for the IPO exercised their over-allotment option                  (the                  “Over-Allotment Option Exercise” and, together with the IPO, the                  “Offering”). The Offering generated total net proceeds of $43,183,521. The                  Company’s management has broad discretion with respect to the specific                  application of the net proceeds of the Offering, although substantially                  all the net proceeds of the Offering are intended to be generally                  applied                  toward consummating a business combination with (or acquisition                  of) one or                  more operating businesses in the homeland security industry (“Business                  Combination”). Furthermore, there is no assurance that the Company will be                  able to successfully effect a Business Combination. Upon the closing                  of                  the Offering, approximately $41,964,000 of the net proceeds was                  deposited                  in a trust fund account (“Trust Fund”) and has been invested in Treasury                  Bills until the earlier of (i) the consummation of its first Business                  Combination; or (ii) the liquidation of the Company. The Treasury                  Bills                  have been accounted for as trading securities and are recorded                  at their                  market value of approximately $43,557,243 at June 30, 2006. The                  excess of                  market value over cost, exclusive of the deferred interest described                  further below, is included in interest income in the accompanying                  statement of operations. The proceeds not deposited into the Trust                  Fund                  may be used to pay for business, legal and accounting due diligence                  on                  prospective acquisitions and continuing general and administrative                  expenses. The Company, after signing a definitive agreement for                  the                  acquisition of a target business, will submit such transaction                  for                  stockholder approval. All of the Company stockholders prior to                  the                  Offering, including all of the officers and directors of the Company                  (“Initial Stockholders”), have agreed to vote their 1,750,000 founding                  shares of common stock in accordance with the vote of the majority                  in                  interest of all other stockholders of the Company (“Public Stockholders”)                  with respect to any Business Combination. After consummation of                  the                  Company’s first Business Combination, all of these voting safeguards will                  no longer be applicable. |

**                    **

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**Fortress      America Acquisition Corporation**

**(a      corporation in the development stage) (continued)**

**Notes      to Unaudited Financial Statements**

|   | In                the event (i) the Business Combination is not approved by a majority                of                the shares of common stock held by the Public Stockholders or (ii)                20% or                more of the shares of common stock held by the Public Stockholders                vote                against the Business Combination and exercise their conversion rights                described below, the Business Combination will not be                consummated.With                respect to the first Business Combination which is approved and                consummated, any Public Stockholder who voted against the Business                Combination may demand that the Company convert his or her shares                into                cash. The per share conversion price will equal the amount in the                Trust                Fund, calculated as of two business days prior to the proposed Business                Combination, divided by the number of shares of common stock held                by                Public Stockholders at the consummation of the Offering. Accordingly,                Public Stockholders holding approximately 19.99% of the aggregate                number                of shares owned by all Public Stockholders may seek conversion of                their                shares in the event of a Business Combination. Such Public Stockholders                are entitled to receive their per share interest in the Trust Fund                computed without regard to the shares held by the Initial Stockholders.                Accordingly, a portion of the net proceeds of the Offering (19.99%                of the                amount originally held in the Trust Fund) has been classified as                common                stock subject to possible conversion in the accompanying balance                sheets                and 19.99% of the related interest earned has been recorded as deferred                interest.The                Company’s Amended and Restated Certificate of Incorporation provides for                the mandatory liquidation of the Company in the event that the Company                does not consummate a Business Combination within 12 months from                the date                of the consummation of the Offering, or 18 months from the consummation                of                the Offering if certain extension criteria have been satisfied. There                is                no assurance that the Company will be able to successfully effect                a                Business Combination during this period. This factor raises substantial                doubt about the Company’s ability to continue as a going concern. The                accompanying financial statements are prepared assuming the Company                will                continue as a going concern. The financial statements do not include                any                adjustments that might result from the outcome of this uncertainty.                In the                event of liquidation, it is likely that the per share value of the                residual assets remaining available for distribution (including Trust                Fund                assets) will be less than the initial public offering price per share                in                the Offering.**Restatement**The                previously issued unaudited June 30, 2006 financial statements classified                and accounted for certain expenditures for legal services as formation                and                operating costs. After further review, the Company has determined                that                these expenditures should have been classified as deferred acquisition                costs related to the proposed acquisition of VTC, L.L.C. and Vortech,                LLC.                The financial statements as of June 30, 2006 have been restated to                correct                this error. The changes to the June 30, 2006 financial statements                were as                follows: |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|                                              |   | June                30, 2006          |       |
|---------------------------------------------------|--------|---------------------------------------|------------|
|                                              |   | As                Previously Reported |       | As                Restated |   |
|                                              |   |                                  |       |   |   |
| Assets                                            |   | $                                     | 44,175,540 |   | $ | 44,226,470 |   |
| Liabilities                                       |   | $                                     | 574,187    |   | $ | 574,187 |   |
| Common                stock subject to conversion |   | $                                     | 8,388,604  |   | $ | 8,388,604 |   |
| Stockholders’                equity         |   | $                                     | 35,212,749 |   | $ | 35,263,679 |   |

|                                                         |   | Three                Months EndedJune                30, 2006 |      | Six                Months EndedJune                30, 2006 |   | Period                from December 20, 2004(inception)                to June 30, 2006 |   |
|--------------------------------------------------------------|--------|---------------------------------------------------------------|-----------|-------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------|--------|
|                                                         |   | As                Previously Reported                         |      | As                Restated                                  |   | As                Previously Reported                                                   |   | As                Restated |   | As                Previously Reported |   | As                Restated |   |
| Formation                and operating costs                 |   | $                                                             | (198,920  | )                                                           | $      | (121,753                                                                                | )      | $ | (375,122 | ) | $ | (297,955 | ) | $ | (695,872 | ) | $ | (618,705 | ) |
| Net                income for the period before income taxes |   | $                                                             | 211,984   |                                                        | $      | 289,151                                                                                 |   | $ | 397,343 |   | $ | 474,510 |   | $ | 602,023 |   | $ | 679,190 |   |
| State                and federal income taxes                |   | $                                                             | (72,075   | )                                                           | $      | (98,312                                                                                 | )      | $ | (135,097 | ) | $ | (161,334 | ) | $ | (209,291 | ) | $ | (235,528 | ) |
| Net                income for the period                     |   | $                                                             | 139,909   |                                                        | $      | 190,839                                                                                 |   | $ | 262,246 |   | $ | 313,176 |   | $ | 392,732 |   | $ | 443,662 |   |
|                                                         |   |                                                          |           |                                                        |   |                                                                                         |   |   |  |   |   |  |   |   |  |   |   |  |   |
| Weighted                average shares                       |   |                                                          |           |                                                        |   |                                                                                         |   |   |  |   |   |  |   |   |  |   |   |  |   |
| Basic                                                        |   |                                                          | 9,550,000 |                                                        |   | 9,550,000                                                                               |   |   | 9,550,000 |   |   | 9,550,000 |   |   | 6,474,955 |   |   | 6,474,955 |   |
|                                                         |   |                                                          |           |                                                        |   |                                                                                         |   |   |  |   |   |  |   |   |  |   |   |  |   |
| Earnings                (loss) per share                     |   |                                                          |           |                                                        |   |                                                                                         |   |   |  |   |   |  |   |   |  |   |   |  |   |
| Basic                                                        |   | $                                                             | 0.01      |                                                        | $      | 0.02                                                                                    |   | $ | 0.03 |   | $ | 0.03 |   | $ | 0.06 |   | $ | 0.07 |   |

----

**Fortress      America Acquisition Corporation**

**(a      corporation in the development stage) (continued)**

**Notes      to Unaudited Financial Statements**

|         |                                  | **Recently                Issued Accounting Standards** In                December 2004, the Financial Accounting Standards Board issued Statement                of Financial Accounting Standards No. 123 (revised 2004) (“SFAS 123(R)”),                “Share Based Payment”. SFAS 123(R) requires all share-based payments to                employees, including grants of employee stock options, to be recognized                in                the financial statements based on their fair values. The Company                is                required to adopt SFAS 123(R) effective January 1, 2006.  The Company                does not believe that the adoption of SFAS No. 123(R) will have a                significant impact on its financial condition or results of operations                .In                June 2006, the FASB issued Interpretation No. 48, “Accounting                for Uncertainty in Income Taxes—an Interpretation of FASB Statement                No. 109” (“FIN 48”). FIN 48 clarifies the accounting for uncertainty                in income taxes recognized in a company’s financial statements in                accordance with SFAS No. 109, “Accounting for Income Taxes.” FIN 48                prescribes a recognition threshold and measurement attribute for                the                financial statement recognition and measurement of a tax position                taken or                expected to be taken in a tax return. FIN 48 is effective for fiscal                years                beginning after December 15, 2006. The Company is currently reviewing                this new standard to determine the effects, if any, on its results                of                operations or financial position.Management                does not believe that any other recently issued, but not yet effective,                accounting standards if currently adopted would have a material effect                on                the accompanying financial statements.  |
|--------------|---------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **2.**  | **Commitment**                        | Commencing January 1, 2005, the Company              occupied office space from, and had certain office and secretarial              services made available to it by, an unaffiliated third party. Rent              expense under this agreement for each of the periods from December              20,              2004 (inception) to June 30, 2006 and from January 1, 2006 to June              30,              2006 amounted to $1,362 and $0, respectively. The rental agreement              expired              June 30, 2005.Commencing                on the consummation of the Offering, the Company occupies office                space                provided by an affiliate of an Initial Stockholder. Such affiliate                has                agreed that, until the acquisition or a target business by the Company,                it                will make such office space, as well as certain office and secretarial                services, available to the Company, as may be required by the Company                from                time to time. The Company has agreed to pay such affiliate $7,500                per                month for such services. Rent expense under this agreement for each                of the                periods from December 20, 2004 (inception) to June 30, 2006 and from                January 1, 2006 to June 30, 2006 amounted to $82,500 and $45,000,                respectively.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **3.**       | **Proposed              Acquisition** | On                June 5, 2006, the Company entered into a Membership Interest Purchase                Agreement (the “Purchase Agreement”) with VTC, L.L.C. (“VTC”), Vortech,                LLC (together with VTC, the “Acquisition Companies”), Thomas P. Rosato                (“Rosato”) and Gerard J. Gallagher (together with Rosato, the “Members”),                pursuant to which the Company will acquire (the “Acquisition”) all of the                issued and outstanding membership units of the Acquisition Companies                from                the Members.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |

----

|   |                          | On June 26, 2006, the Company and the other parties                to                the Purchase Agreement entered into an Amended and Restated Membership                Interest Purchase Agreement, pursuant to which the cash portion of                the                initial purchase consideration was reduced from $19.0 million to                $11.0                million, the portion the initial purchase consideration consisting                of                convertible promissory notes was increased from $8.0 million to $10.0                million and the portion of the initial purchase consideration consisting                of the Company’s common stock was increased from approximately $11.5                million to approximately $17.5 million (subject, in both cases, to                a                dollar for dollar reduction for assumed debt up to a maximum of $161,000).                As a result of the increase in value of the initial purchase consideration                consisting of the Company’s common stock, the maximum number of shares of                the Company’s common stock issuable at closing has increased from                2,107,385 to 3,205,128. The aggregate initial purchase consideration,                before adjustments for assumption of debt and working capital adjustments,                remained unchanged at $38.5 million. Through June 30, 2006, the Company                incurred $152,167 of costs in connection with the acquisition of                the                Acquisition Companies which have been recorded as deferred acquisition                costs on the accompanying June 30, 2006 balance sheet.  |
|--------|-------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **4.** | **Common              Stock** | On                December 20, 2004, the Company issued 1,250,000 shares of common                stock. On                March 8, 2005, the Company authorized the redemption of the 1,250,000                shares of common stock at the original subscription price. On March                9,                2005, the Company issued 1,750,000 shares of common stock to the                original                stockholders along with new stockholders (in the aggregate, these                stockholders are the “Initial Stockholders” defined in note 1,                above).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|   |                          | On July 20, 2005, the Company issued 7,000,000                shares of                Common Stock in connection with the IPO. On August 24, 2005, the                Company                issued 800,000 share of Common Stock pursuant to the Over-Allotment                Option                Exercise.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| **5.** | **Preferred Stock**           | The                Company is authorized to issue 1,000,000 shares of preferred stock                with                such designations, voting and other rights and preferences as may                be                determined from time to time by the Board of                Directors.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |

----

**ITEM      2 - MANAGEMENT’S DISCUSSION AND ANALYSIS OR PLAN OF      OPERATION**

*This      Quarterly Report on Form 10-QSB and the documents incorporated by reference      into      the Quarterly Report on Form 10-QSB include forward-looking statements within      the meaning of Section 27A of the Securities Act of 1933 and Section 21E of      the      Securities Exchange Act of 1934. These forward-looking statements can be      identified by the use of forward-looking terminology, including the words“believes,” “estimates,” “anticipates,” “expects,” “intends,” “may,” “will” or“should,” or, in each case, their negative or other variations or comparable      terminology. Such statements include, but are not limited to, any statements      relating to our ability to consummate any acquisition or other business      combination and any other statements that are not historical facts. These      statements are based on management’s current expectations, but actual results      may differ materially due to various factors, including, but not limited      to:*

*By      their nature, forward-looking statements involve risks and uncertainties because      they relate to events and depend on circumstances that may or may not occur      in      the future. We caution you that forward-looking statements are not guarantees      of      future performance and that our actual results of operations, financial      condition and liquidity, and developments in the industry in which we operate,      may differ materially from those made in or suggested by the forward-looking      statements contained in this Quarterly Report on Form 10-QSB. In addition,      even      if our results of operations, financial condition and liquidity, and      developments in the industry in which we operate, are consistent with the      forward-looking statements contained in this Quarterly Report on Form 10-QSB,      those results or developments may not be indicative of results or developments      in subsequent periods.*

**Introduction**

**Restatement**

|                                              |   | June                30, 2006          |       |
|---------------------------------------------------|--------|---------------------------------------|------------|
|                                              |   | As                Previously Reported |       | As                Restated |   |
|                                              |   |                                  |       |   |   |
| Assets                                            |   | $                                     | 44,175,540 |   | $ | 44,226,470 |   |
| Liabilities                                       |   | $                                     | 574,187    |   | $ | 574,187 |   |
| Common                stock subject to conversion |   | $                                     | 8,388,604  |   | $ | 8,388,604 |   |
| Stockholders’                equity         |   | $                                     | 35,212,749 |   | $ | 35,263,679 |   |

----

|                                                         |   | Three                Months EndedJune                30, 2006 |      | Six                Months EndedJune                30, 2006 |   | Period                from December 20, 2004(inception)                to June 30, 2006 |   |
|--------------------------------------------------------------|--------|---------------------------------------------------------------|-----------|-------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------|--------|
|                                                         |   | As                Previously Reported                         |      | As                Restated                                  |   | As                Previously Reported                                                   |   | As                Restated |   | As                Previously Reported |   | As                Restated |   |
| Formation                and operating costs                 |   | $                                                             | (198,920  | )                                                           | $      | (121,753                                                                                | )      | $ | (375,122 | ) | $ | (297,955 | ) | $ | (695,872 | ) | $ | (618,705 | ) |
| Net                income for the period before income taxes |   | $                                                             | 211,984   |                                                        | $      | 289,151                                                                                 |   | $ | 397,343 |   | $ | 474,510 |   | $ | 602,023 |   | $ | 679,190 |   |
| State                and federal income taxes                |   | $                                                             | (72,075   | )                                                           | $      | (98,312                                                                                 | )      | $ | (135,097 | ) | $ | (161,334 | ) | $ | (209,291 | ) | $ | (235,528 | ) |
| Net                income for the period                     |   | $                                                             | 139,909   |                                                        | $      | 190,839                                                                                 |   | $ | 262,246 |   | $ | 313,176 |   | $ | 392,732 |   | $ | 443,662 |   |
|                                                         |   |                                                          |           |                                                        |   |                                                                                         |   |   |  |   |   |  |   |   |  |   |   |  |   |
| Weighted                average shares                       |   |                                                          |           |                                                        |   |                                                                                         |   |   |  |   |   |  |   |   |  |   |   |  |   |
| Basic                                                        |   |                                                          | 9,550,000 |                                                        |   | 9,550,000                                                                               |   |   | 9,550,000 |   |   | 9,550,000 |   |   | 6,474,955 |   |   | 6,474,955 |   |
|                                                         |   |                                                          |           |                                                        |   |                                                                                         |   |   |  |   |   |  |   |   |  |   |   |  |   |
| Earnings                (loss) per share                     |   |                                                          |           |                                                        |   |                                                                                         |   |   |  |   |   |  |   |   |  |   |   |  |   |
| Basic                                                        |   | $                                                             | 0.01      |                                                        | $      | 0.02                                                                                    |   | $ | 0.03 |   | $ | 0.03 |   | $ | 0.06 |   | $ | 0.07 |   |

**Three      month period ended June 30, 2006 compared to three month period ended June      30,      2005**

----

**Six      month period ended June 30, 2006 compared to six month period ended June 30,      2005**

**Period      from December 20, 2004 (inception) through June 30, 2006**

**General**

**ITEM      3. CONTROLS AND PROCEDURES.**

----

**PART      II.**

**OTHER      INFORMATION**

**ITEM      6: EXHIBITS**

|   | (a)    | Exhibits:                                                                                                                                                                                                                                                                                                     |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                                                                                                          |
|   | 3.1    | Amended                and restated certificate of incorporation (incorporated by reference                to                Exhibit 3.2 to Amendment No. 3 to Registrant’s Registration Statement on                Form S-1 (File No. 333-123504) filed with the SEC on July 5,                2005). |
|   |   |                                                                                                                                                                                                                                                                                                          |
|   | 3.2    | By-laws                (incorporated by reference to Exhibit 3.2 to Amendment No. 3 to                Registrant’s Registration Statement on Form S-1 (File No. 333-123504)                filed with the SEC on March 23, 2005).                                                                       |
|   |   |                                                                                                                                                                                                                                                                                                          |
|   | 4.1    | Specimen                Unit Certificate (incorporated by reference to Exhibit 4.1 of the                Company’s Registration Statement No. 333-123504, effective July 13,                2005).                                                                                                      |
|   |   |                                                                                                                                                                                                                                                                                                          |
|   | 4.2    | Specimen                Common Stock Certificate (incorporated by reference to Exhibit 4.2                of the                Company’s Registration Statement No. 333-123504, effective July 13,                2005).                                                                               |
|   |   |                                                                                                                                                                                                                                                                                                          |
|   | 4.3    | Specimen                Warrant Certificate (incorporated by reference to Exhibit 4.3 of                the                Company’s Registration Statement No. 333-123504, effective July 13,                2005).                                                                                    |
|   |   |                                                                                                                                                                                                                                                                                                          |
|   | 4.4    | Warrant                Agreement between Continental Stock Transfer & Trust Company and                the Company.                                                                                                                                                                                  |
|   |   |                                                                                                                                                                                                                                                                                                          |
|   | 31     | Section                302 Certification by Principal Executive and Financial                Officer                                                                                                                                                                                                          |
|   |   |                                                                                                                                                                                                                                                                                                          |
|   | 32     | Section                906 Certification by Principal Executive and Financial                Officer                                                                                                                                                                                                          |

----

**SIGNATURES**

|                                    |                                                        |
|-----------------------------------------|-------------------------------------------------------------|
|                                    | **FORTRESS                AMERICA ACQUISITION CORPORATION** |
| Dated:                November 16, 2006 |                                                        |
|                                    | /s/                Harvey L. Weiss                          |
|                                    | Harvey                Weiss                                 |
|                                    | Chief                Executive Officer                      |

----

**EXHIBIT      INDEX**

| **Exhibit                Number** |   | **Description                of Document**                                                                                                                                                                                                                                                                    |
|-----------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                              |   |                                                                                                                                                                                                                                                                                                          |
| 3.1                               |   | Amended                and restated certificate of incorporation (incorporated by reference                to                Exhibit 3.2 to Amendment No. 3 to Registrant’s Registration Statement on                Form S-1 (File No. 333-123504) filed with the SEC on July 5,                2005). |
|                              |   |                                                                                                                                                                                                                                                                                                          |
| 3.2                               |   | By-laws                (incorporated by reference to Exhibit 3.2 to Amendment No. 3 to                Registrant’s Registration Statement on Form S-1 (File No. 333-123504)                filed with the SEC on March 23, 2005).                                                                       |
|                              |   |                                                                                                                                                                                                                                                                                                          |
| 4.1                               |   | Specimen                Unit Certificate (incorporated by reference to Exhibit 4.1 of the                Company’s Registration Statement No. 333-123504, effective July 13,                2005).                                                                                                      |
|                              |   |                                                                                                                                                                                                                                                                                                          |
| 4.2                               |   | Specimen                Common Stock Certificate (incorporated by reference to Exhibit 4.2                of the                Company’s Registration Statement No. 333-123504, effective July 13,                2005).                                                                               |
|                              |   |                                                                                                                                                                                                                                                                                                          |
| 4.3                               |   | Specimen                Warrant Certificate (incorporated by reference to Exhibit 4.3 of                the                Company’s Registration Statement No. 333-123504, effective July 13,                2005).                                                                                    |
|                              |   |                                                                                                                                                                                                                                                                                                          |
| 4.4                               |   | Warrant                Agreement between Continental Stock Transfer & Trust Company and                the Company (incorporated by reference to Exhibit 4.4 of the Company’s                Annual Report on Form 10-K filed with the SEC on March 31,                2006).                  |
|                              |   |                                                                                                                                                                                                                                                                                                          |
| 31                                |   | Section                302 Certification by Principal Executive and Financial                Officer                                                                                                                                                                                                          |
|                              |   |                                                                                                                                                                                                                                                                                                          |
| 32                                |   | Section                906 Certification by Principal Executive and Financial                Officer                                                                                                                                                                                                          |