**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


Washington,
      D.C. 20549





**FORM
      10-QSB**








x
            QUARTERLY
                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
                1934


For
      the
      quarterly period ended March 31, 2007





o
            TRANSITION
                REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE
                ACT


For
      the
      transition period from _____________________ to ______________





Commission
      File Number 333-125314





**ROKWADER,
      INC.**


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





Delaware
            73-1731755(State
                or other jurisdiction of incorporation or organization)
            (IRS
                Employer Identification No.)






23950
      Craftsman Road, Calabasas, CA 91302


(Address
      of principal executive offices)






(818)
      224-3675


(Issuer's
      telephone number)






N/A


(Former
      name, former address and former fiscal year, if changed since last
      report)





Check
      whether the issuer (1) filed all reports required to be filed by Section 13
      or
      15(d) of the Exchange Act during the past 12 months (or for such shorter period
      that the registrant was required to file such reports), and (2) has been subject
      to such filing requirements for the past 90 days.


Yes x No o




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


Yes
oNox





As
      of May
      10, 2007, there were 1,320,000 shares issued and outstanding of the registrant's
      common stock.





Transitional
      Small Business Disclosure Format:


Yes o No x
















**INDEX**




**Page**PART
                I.
            FINANCIAL
                INFORMATION
            3Item
                1.
            Financial
                Statements
            3Balance
                Sheet as of March 31, 2007 (unaudited) and December 31,
                2006
            F-2Statement
                of Operations for the three months ended March 31, 2007 (unaudited),
                and
                2006 (unaudited) and for the period from March 18, 2005 (Inception)
                to
                March 31, 2007 (unaudited),
            F-3Statement
                of Changes in Stockholders’ Equity for the period from March 18, 2005
                (Inception) to March 31, 2007 (unaudited)
            F-4Statement
                of Cash Flows for the three months ended March 31, 2007 (unaudited),
                and
                2006 (unaudited) and for the period from March 18, 2005 (Inception)
                to
                March 31, 2007 (unaudited),
            F-5Notes
                to Unaudited Financial Statements
            F-6Item
                2.
            Management’s
                Discussion and Analysis or Plan of Operation
            4Item
                3.
            Controls
                and Procedures
            6PART
                II.
            OTHER
                INFORMATION
            7Item
                1.
            Legal
                Proceedings
            7Item
                2.
            Unregistered
                Sales of Equity Securities and Use of Proceeds
            7Item
                3.
            Defaults
                Upon Senior Securities
            7Item
                4.
            Submission
                of Matters to a Vote of Security Holders
            7Item
                5.
            Other
                Information
            7Item
                6.
            Exhibits
            8Signatures
            
            9











**PART
      I -- FINANCIAL INFORMATION**





**Item
      1.****Financial
      Statements.**




The
      accompanying financial statements as of and for the period ended March 31,
      2007,
      which have been derived from audited financial statements and the interim
      unaudited financial statements of Rokwader, Inc. (the “Company,” “we” or “us”),
      have been prepared in accordance with U.S. generally accepted accounting
      principles for interim financial information and with instructions to
      Form 10-QSB and Article 10 of Regulation S-X. Accordingly, they do not
      include all of the information and footnotes required by U.S. generally accepted
      accounting principles for complete financial statements. The accompanying
      financial statements include all adjustments (consisting of normal recurring
      adjustments) that we consider necessary for a fair presentation of the financial
      condition, results of operations and cash flows for the periods presented.
      The
      results of operations for the three months ended March 31, 2007 and 2006, shown
      herein are not necessarily indicative of the results that may be expected for
      the year ending December 31, 2007, or for any other period. These financial
      statements, and notes thereto, should be read in conjunction with the financial
      statements, and notes thereto, included in the Company's Annual Report on Form
      10-KSB for the year ended December 31, 2006, as filed with the Securities and
      Exchange Commission on March 30, 2007.





3




**ROKWADER,
        INC.**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 **BALANCE
        SHEET**
 **CONDENSED**


**ASSETS**
  MARCH
                  31,
              
              DECEMBER
                  31,2007
              
              2006(unaudited)CURRENT
                  ASSETS:Cash
                  (Note 1)
              
              $
              14,984
              
              $
              13,511Restricted
                  Cash (Note 1 & 2)
              
              
              127,864
              
              
              126,635TOTAL
                  CURRENT ASSETS
              
              
              142,848
              
              
              140,146OTHER
                  ASSETSDeferred
                  Offering Cost (Note 1)
              
              
              -
              
              
              94,998TOTAL
                  OTHER ASSETS
              
              
              -
              
              
              94,998TOTAL
                  ASSETS
              
              $
              142,848
              
              $
              235,144**LIABILITIES
                  AND STOCKHOLDERS’ EQUITY**CURRENT
                  LIABILITIES:Accounts
                  Payable
              
              $
              20,236
              
              $
              659Accrued
                  Expenses
              
              
              10,841
              
              
              60Loan
                  Payable To Officer (Note 3)
              
              
              170,000
              
              
              120,000Subscription
                  Payable (Note 2)
              
              
              127,864
              
              
              126,635TOTAL
                  CURRENT LIABILITIES
              
              
              328,941
              
              
              247,354TOTAL
                  LIABILITIES
              
              
              328,941
              
              
              247,354STOCKHOLDERS’
                  EQUITY:Preferred
                  Stock, $.001 par value, 10,000,000 sharesauthorized,
                  none issued and outstanding
              
              
              -
              
              
              -Common
                  Stock, $.001 par value, 100,000,000 sharesauthorized,
                  1,250,000 shares issued andoutstanding
              
              
              1,250
              
              
              1,250Additional
                  Paid-In Capital
              
              
              99,990
              
              
              99,990(Deficit)
                  Accumulated During Development Stage
              
              
              (287,333
              )
              
              (113,450
              )TOTAL
                  STOCKHOLDERS' EQUITY (Note 2)
              
              
              (186,093
              )
              
              (12,210
              )TOTAL
                  LIABILITIES AND STOCKHOLDERS' EQUITY
              
              $
              142,848
              
              $
              235,144


SEE
        ACCOMPANYING NOTES TO FINANCIAL STATEMENTS




F-2


**ROKWADER,
        INC.**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 **CONDENSED** **STATEMENT
        OF OPERATIONS**
 **(UNAUDITED)**
  THREE
                  MONTHS ENDED
                MARCH
                  31, 2007
              
              THREE
                  MONTHS ENDED
                MARCH
                  31, 2006
              
              FOR
                  THE PERIOD
                FROM
                  MARCH 18, 2005
                (INCEPTION)
                TO
                  MARCH 31, 2007REVENUE
              
              $
              -
              
              $
              -
              
              $
              -EXPENSESGeneral
                  and Administrative
              
              
              173,883
              
              
              33,760
              
              
              287,333NET
                  (LOSS)
              
              $
              (173,883
              )
              $
              (33,760
              )
              $
              (287,333
              )NET
                  (LOSS) PER COMMON SHARE - BASIC
              
              $
              (0.14
              )
              $
              (0.03
              )
              $
              (0.23
              )WEIGHTED
                  AVERAGE NUMBEROF
                  COMMON SHARES OUTSTANDING
              
              
              1,250,000
              
              
              1,250,000
              
              
              1,250,000




SEE
        ACCOMPANYING NOTES TO FINANCIAL STATEMENTS




F-3




**ROKWADER,
        INC.**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 **STATEMENT
        OF CHANGES IN STOCKHOLDERS' EQUITY**
 **FOR
        THE PERIOD FROM MARCH 18, 2005 (INCEPTION) TO MARCH 31,
        2007**
 **(UNAUDITED)**
  COMMON
                  STOCK
              
              ADDITIONAL
                PAID-IN
              
              (DEFICIT)
                ACCUMULATED
                DURING
                DEVELOPMENTSHARES
              
              AMOUNT
              
              CAPITAL
              
              STAGE
              
              TOTALBALANCE,
                  MARCH 18, 2005
              
              
              -
              
              $
              -
              
              $
              -
              
              $
              -
              
              $
              -Sale
                  of Common Stock onMarch
                  30, 2005
              
              
              1,250,000
              
              
              1,250
              
              
              99,990
              
              
              -
              
              
              101,240Net
                  (Loss)
              
              
              -
              
              
              -
              
              
              -
              
              
              (28,230
              )
              
              (28,230
              )BALANCE,
                  DECEMBER 31, 2005
              
              
              1,250,000
              
              
              1,250
              
              
              99,990
              
              
              (28,230
              )
              
              73,010Net
                  (Loss)
              
              
              -
              
              
              -
              
              
              -
              
              
              (85,220
              )
              
              (85,220
              )BALANCE,
                  DECEMBER 31, 2006
              
              
              1,250,000
              
              $
              1,250
              
              $
              99,990
              
              $
              (113,450
              )
              $
              (12,210
              )Net
                  (Loss)BALANCE,
                  MARCH 31, 2007
              
              
              -
              
              
              -
              
              
              -
              
              
              (173,883
              )
              
              (173,883
              )1,250,000
              
              
              1,250
              
              
              99,990
              
              
              (287,333
              )
              
              (186,093
              )


SEE
        ACCOMPANYING NOTES TO FINANCIAL STATEMENTS
  F-4




**ROKWADER,
        INC.**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 **CONDENSED** **STATEMENT
        OF CASH FLOWS**
 **(UNAUDITED)**
  THREE
                  MONTHS ENDED
                MARCH
                  31
              
              THREE
                  MONTHS ENDED
                MARCH
                  31, 2006
              
              FOR
                  THE PERIOD
                FROM
                  MARCH 18, 2005
                (INCEPTION)
                TO
                  MARCH 31, 2007CASH
                  FLOWS FROM OPERATING ACTIVITIES:Net
                  (loss)
              
              $
              (173,883
              )
              $
              (33,760
              )
              $
              (287,333
              )Adjustments
                  to reconcile net loss to net cashprovided
                  (used) by operating activities:Changes
                  in:Accounts
                  payable
              
              
              19,577
              
              
              16,454
              
              
              20,236Accrued
                  expenses
              
              
              10,781
              
              
              -
              
              
              10,841Subscription
                  payable
              
              
              1,229
              
              
              -
              
              
              127,864Net
                  Cash Provided (Used) by Operating Activities
              
              
              (142,296
              )
              
              (17,306
              )
              
              (128,392
              )CASH
                  FLOWS FROM FINANCING ACTIVITIES:Issuance
                  of common stock
              
              
              -
              
              
              -
              
              
              101,240Decrease
                  (Increase) in deferred offering cost
              
              
              94,998
              
              
              (5,267
              )
              
              -Proceeds
                  from issuance of loan payable to officer
              
              
              50,000
              
              
              27,000
              
              
              170,000Increase
                  in restricted cash
              
              
              (1,229
              )
              
              -
              
              
              (127,864
              )Net
                  Cash Provided (Used) by Financing Activities
              
              
              143,769
              
              
              21,733
              
              
              143,376NET
                  INCREASE IN CASH
              
              
              1,473
              
              
              4,427
              
              
              14,984CASH
                  AT BEGINNING OF PERIOD
              
              
              13,511
              
              
              981
              
              
              -CASH
                  AT END OF PERIOD
              
              $
              14,984
              
              $
              5,408
              
              $
              14,984Cash
                  Paid During the PeriodYear for:Interest
              
              $
              -
              
              $
              -
              
              $
              -Income
                  taxes
              
              $
              60
              
              $
              1,647
              
              $
              1,707




SEE
      ACCOMPANYING NOTES TO FINANCIAL
      STATEMENTS




F-5


**ROKWADER,
        INC.**
 **(A
        DEVELOPMENT STAGE COMPANY)**
 **NOTES
        TO FINANCIAL STATEMENTS**
 **(UNAUDITED)**
 
 NOTE
        1 -
        SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 
 HISTORY
 
 ROKWADER,
        INC. (the Company), a development stage company, was organized under the
        laws of
        the State of Delaware on March 18, 2005. The Company is in the development
        stage
        as defined in Financial Accounting Standards Board Statement No. 7. The fiscal
        year end is December 31.
 
 DEVELOPMENT
        STAGE ENTERPRISE
 
 The
        Company is a development stage company as defined by the Financial Accounting
        Standards Board’s (“FASB”) Statement of Financial Accounting Standards (“SFAS”)
        No. 7, *Accounting
        and Reporting by Development Stage Enterprises.* All
        losses accumulated since inception have been considered as part of the Company’s
        development stage activities.
 
 GOING
        CONCERN AND PLAN OF OPERATION
 
 The
        Company’s financial statements have been presented on the basis that it will
        continue as a going concern, which contemplates the realization of assets
        and
        the satisfaction of liabilities in the normal course of business. The Company
        is
        in the development stage and has not earned any revenues from operations
        to
        date. The Company's ability to continue as a going concern is dependent upon
        its
        ability to develop additional sources of capital and ultimately, achieve
        profitable operations. The accompanying financial statements do not include
        any
        adjustments that might result from the outcome of these uncertainties.
 
 DEFERRED
        OFFERING COSTS
 
 Deferred
        offering costs, consisting of legal, accounting and filing fees relating
        to the
        offering were written off because an acquisition was not timely completed
        and
        all of the proceeds from the offering were returned to the
        investors.
 
 INCOME
        TAXES
 
 The
        Company uses the liability method of accounting for income taxes pursuant
        to
        Statement of Financial Accounting Standards (“SFAS”) No. 109, *Accounting
        for Income Taxes* .
        Under
        this method, deferred income taxes are recorded to reflect the tax consequences
        in future years of temporary differences between the tax basis of the assets
        and
        liabilities and their financial amounts at year-end.
 
 For
        federal income tax purposes, substantially all expenses must be deferred
        until
        the Company commences business and then they may be written off over a 60-month
        period. These expenses will not be deducted for tax purposes and will represent
        a deferred tax asset. The Company will provide a valuation allowance in the
        full
        amount of the deferred tax asset since there is no assurance of future taxable
        income. Tax deductible losses can be carried forward for 20 years until
        utilized.
 
 CASH
        AND
        CASH EQUIVALENTS
 
 Cash
        and
        cash equivalents consist primarily of cash in banks and highly liquid
        investments with original maturities of 90 days or less.
 
 F-6
 **ROKWADER,
          INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **(UNAUDITED)**
 
 NOTE
        1 -
        SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
 
 RESTRICTED
        CASH
 
 The
        balance of $127,864 in the restricted cash account consists of the proceeds
        from
        the Company’s sale of 125,000 registered shares of its common stock for $125,000
        and $1,864 of interest earned on such proceeds as of March 31, 2007. Pursuant
        to
        Rule 419 of Regulation C, promulgated under the Securities Act of 1933, as
        amended, the Company deposited all proceeds of the offering and the shares
        sold
        into an escrow account, as further discussed in note 2.
 
 CONCENTRATIONS
        OF CREDIT RISK
 
 The
        Company maintains all cash in deposit accounts, which at times may exceed
        federally insured limits. The Company has not experienced a loss in such
        accounts.
 
 COMPREHENSIVE
        INCOME (LOSS)
 
 The
        Company has not presented a separate statement of other comprehensive income
        (loss) as there are no such items.
 
 EARNINGS
        PER COMMON SHARE
 
 Basic
        earnings per common share are computed based upon the weighted average number
        of
        common shares outstanding during the period. Diluted earnings per share consists
        of the weighted average number of common shares outstanding plus the dilutive
        effects of options and warrants calculated using the treasury stock method.
        In
        loss periods, dilutive common equivalent shares are excluded, as the effect
        would be anti-dilutive.
 
 BASIS
        OF
        PRESENTATION
 
 In
        the
        opinion of management, the accompanying (a) consolidated balance sheet as
        of
        December 31, 2006, which has been derived from audited financial statements,
        and
        (b) the unaudited interim consolidated financial statements for the three
        months
        ended March 31, 2007 and 2006 include all adjustments (consisting of normal
        recurring accruals) which management considers necessary to present fairly
        the
        financial position of the Company as of March 31, 2007, the results of its
        operations for the three months ended March 31, 2007 and 2006, and its cash
        flows for the three months ended March 31, 2007 and 2006 in conformity with
        accounting principles generally accepted in the United States. These financial
        statements have been prepared consistently with the accounting policies
        described in the Company’s Annual Report on Form 10-KSB for the year ended
        December 31, 2006, as filed with the Securities and Exchange Commission on
        March
        30, 2007, which should be read in conjunction with this Quarterly Report
        on Form
        10-QSB. The results of operations for the three months ended March 31, 2007
        are
        not necessarily indicative of the consolidated results of operations to be
        expected for the full fiscal year ending December 31, 2007. Certain information
        and footnote disclosures normally included in the financial statements presented
        in accordance with accounting principles generally accepted in the United
        States
        have been condensed or omitted.
 
 USE
        OF
        ESTIMATES IN THE PREPARATION OF FINANCIAL STATEMENTS
 
 The
        preparation of financial statements in conformity with generally accepted
        accounting principles requires management to make estimates and assumptions
        that
        affect the reported amounts of assets and liabilities, the disclosure of
        contingent assets and liabilities at the date of the financial statements
        and
        the reported amounts of revenues and expenses during the reporting periods.
        Actual results could differ from those estimates and assumptions.
 
 RECENTLY
        ISSUED ACCOUNTING PRONOUNCEMENTS
 
 The
        Company has adopted all recently issued accounting pronouncements. The adoption
        of the accounting pronouncements is not anticipated to have a material effect
        on
        the operations of the Company.
 
 F-7
 **ROKWADER,
          INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **(UNAUDITED)**
 NOTE
        2 -
        STOCKHOLDERS’ EQUITY
 
 On
        February 1, 2006, the Company completed an initial registered public offering
        of
        its common stock pursuant to the Company's registration statement on Form
        SB−2
        (File No. 333−125314) that the Securities and Exchange Commission declared
        effective on November 2, 2005 (the “Registration Statement”). The Company
        offered and sold 125,000 registered shares of the Company's common stock,
        at a
        price of $1.00 per share. Pursuant to Rule 419 of Regulation C, promulgated
        under the Securities Act of 1933, as amended, the Company deposited all proceeds
        of the offering and the shares sold into an escrow account. The offering
        was
        conducted by the Company's management without the use of an underwriter or
        securities dealer and the Company has not paid and will not pay commissions
        in
        connection with the sale of the shares. The shares sold and the proceeds
        of the
        offering were held in escrow pending completion of a business combination.
        The
        Company had until May 2, 2007 to consummate a business combination with another
        entity. A ccordingly,
        the $125,000 subject to the withdrawal restrictions has been classified as
        restricted cash, and in accordance with SFAS No. 150, *Accounting
        for Certain Financial Instruments with Characteristics of both Liabilities
        and
        Equity* ,
        a
        liability has been recorded for the obligation to repay these amounts to
        the
        investors if an acquisition is not consummated. As of March 31, 2007, the
        escrowed funds had accrued $1,864 of interest. On
        April
        10, 2007, the Company returned these funds to the investors including interest
        as management determined that a qualifying business combination would not
        occur
        by May 2, 2007.
 
 NOTE
        3 -
        RELATED PARTY TRANSACTIONS
 
 As
        of
        March 31, 2007, Yale Farar, President, has loaned the Company $170,000,
        including $50,000 on March 30, 2007. The Company used these funds to make
        payments for its general and administrative expenses and deferred offering
        costs. Pursuant to the terms of the Agreements to Advance Funds dated September
        21, 2005, as amended, the loans are on an interest-free basis, documented
        by
        promissory notes and payable only upon consummation of a merger transaction
        or
        Event of Default, as defined by the promissory notes.
 
 The
        Company neither owns nor leases any real or personal property. Most office
        services are provided without charge by the president. Such costs are immaterial
        to the financial statements and accordingly, have not been reflected therein.
        The officers and directors of the Company are involved in other business
        activities and may, in the future, become involved in other business
        opportunities, such that they may face a conflict in selecting between the
        Company and their other business interests. The Company has not formulated
        a
        policy for the resolution of such conflicts.
 
 NOTE
        4 -
        SUBSEQUENT EVENTS
 
 The
        Company completed the acquisition of all of the issued and outstanding capital
        stock of Latigo Shore Music, Inc., a Delaware corporation (“Latigo”) on April
        23, 2007. The acquisition was effected pursuant to the terms of a Revised
        Securities Exchange Agreement entered into on April 20, 2007, by and between
        Rokwader, Latigo and Steve Dorff, the sole shareholder of Latigo. Pursuant
        to
        the terms of the Agreement, Rokwader acquired all of the outstanding shares
        of
        capital stock of Latigo for 70,000 shares of Rokwader common stock (aggregating
        approximately 5.3% of its issued and outstanding common stock) plus a promissory
        note in the amount of $30,000. The note was paid of April 27, 2007. Steve
        Dorff,
        the sole Latigo shareholder, will also be entitled to receive up to an
        additional 200,000 shares of Rokwader common stock from the date of closing
        through December 31, 2008, pursuant to an earn-out provision in the
        Agreement.
 
 On
        April
        26, 2007, Mr. Farar, the President of Rokwader, loaned the Company $110,000
        in
        accordance with a 6% Subordinated Convertible Promissory Note (“Note”) executed
        by the Company. Pursuant to the terms of the Note, the loan bears interest
        at 6%
        per annum and absent an “Event of Default,” is payable on demand or upon receipt
        by the Company of not less than $500,000 in capital or sale of substantially
        all
        of the Company’s assets or 80% of the Company’s capital stock. The proceeds of
        the Note will be used to complete the acquisition of Latigo and to pay fees
        and
        expenses, to the extent such expenses are not deferred, arising from the
        Company’s compliance with its public reporting requirements. The obligation
        under the Note may be prepaid at any time prior to its due date, without
        premium
        or penalty. The outstanding balance on the Note is immediately due and payable
        without notice or demand, upon or at anytime after the occurrence or existence
        of any one or more of the listed “Events of default.”
  F-8
 **ROKWADER,
          INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **(UNAUDITED)**
  NOTE
        4 -
        SUBSEQUENT EVENTS (CONTINUED)
 
 On
        April
        10, 2007, the Company returned to the investors proceeds raised in its initial
        registered public offering (See Note 2). Pursuant to Rule 419 Regulation
        C
        promulgated under the Securities Act of 1933, as amended, these funds were
        held
        in escrow pending a qualifying business combination. The Company had until
        May
        2, 2007 to complete a qualifying business combination. Management returned
        these
        funds to the investors when it determined that a qualifying combination would
        not occur as of that date.




F-9




**Item
      2.****Management's
      Discussion and Analysis or Plan of Operation.**




*This
      10-QSB contains forward-looking statements. Our actual results could differ
      materially from those set forth as a result of general economic conditions
      and
      changes in the assumptions used in making such forward-looking statements.
      The
      following discussion and analysis of our financial condition and results of
      operations should be read together with the audited consolidated financial
      statements and accompanying notes and the other financial information appearing
      elsewhere in this report. The analysis set forth below is provided pursuant
      to
      applicable Securities and Exchange Commission regulations and is not intended
      to
      serve as a basis for projections of future events. Refer also to “Cautionary
      Note Regarding Forward Looking Statements” and “Updates to Risk Factors”
below.*




**Plan
      of Operation**





Prior
      to
      the completion of the acquisition of Latigo Shore Music, Inc., a Delaware
      corporation, (Latigo), Rokwader, Inc. (Rokwader) was a public “shell” company
      with nominal assets whose sole business was to identify, evaluate, and
      investigate various companies to acquire or with which to merge. Upon
      consummation of the transaction with Latigo, Rokwader’s business became the
      business of Latigo, which is Rokwader’s sole operating subsidiary. Our principal
      business objective for the next 9 months will be to achieve long-term
      growth through Latigo.





On
      February 1, 2006, Rokwader completed an initial registered public offering
      of
      its common stock pursuant to Rokwader's registration statement on Form SB−2
      (File No. 333−125314) that the Securities and Exchange Commission declared
      effective on November 2, 2005 (the “Registration Statement”). Rokwader offered
      and sold 125,000 registered shares of its common stock, at a price of $1.00
      per
      share. Pursuant to Rule 419 of Regulation C, promulgated under the Securities
      Act of 1933, as amended, Rokwader deposited all proceeds of the offering and
      the
      shares sold into an escrow account. Rokwader’s management, without the use of an
      underwriter or securities dealer, conducted the offering and Rokwader has not
      paid and will not pay commissions in connection with the sale of the shares.
      The
      shares sold and the proceeds of the offering were held in escrow pending
      completion of a business combination. Rokwader had until May 2, 2007 to
      consummate a business combination with another entity. On April 10, 2007,
      Rokwader returned these funds to the investors, including interest, as
      management determined that a qualifying business combination would not occur
      by
      May 2, 2007. Because an acquisition was not timely completed and all of the
      proceeds from the offering were returned to the investors, Rokwader has
      written-off all of its deferred offering costs.





Rokwader
      completed the acquisition of all of the issued and outstanding capital stock
      of
      Latigo on April 23, 2007. The acquisition was effected pursuant to the terms
      of
      a Revised Securities Exchange Agreement entered into on April 20, 2007, by
      and
      between Rokwader, Latigo and Mr. Steve Dorff, the sole shareholder of Latigo.
      Pursuant to the terms of the Agreement, Rokwader acquired all of the outstanding
      shares of capital stock of Latigo for 70,000 shares of Rokwader common stock
      (aggregating approximately 5.3% of its issued and outstanding common stock)
      plus
      a promissory note in the amount of $30,000. The note is due and payable on
      or
      before October 23, 2007. Mr. Dorff, the sole Latigo shareholder, will also
      be
      entitled to receive up to an additional 200,000 shares of Rokwader common stock
      from the date of closing through December 31, 2008, pursuant to an earn-out
      provision in the Agreement.





Latigo’s
      primary activity is the development of a production company for the purpose
      of
      creating viable entertainment assets. One of Latigo’s major functions will be to
      discover new musical talent. With the new talent, Latigo can make Master quality
      recordings and function as a conduit either selling or leasing such recordings
      to major record companies and distributors. Latigo would pay the costs of
      producing three or four songs per artist, garnering enough interest to then
      have
      a major label pick up the remaining costs to finish the project. Latigo has
      recently signed its first artist, a singer/songwriter, for which it has already
      completed demos and has begun presenting the demos to interested record
      companies.





Latigo
      is
      also interested in acquiring music catalogues. Latigo acquired a 50% interest
      in
      its first music catalogue consisting of 107 songs. Latigo hopes to be able
      to
      receive publishing fees on the copyrights as other singers, movies, television,
      or other theatrical outlets utilize the songs in the catalogue.





Latigo’s
      initial period from inception (November 2, 2006) through December 31, 2006
      reflects minimal business activities. For the first month Latigo worked on
      its
      business model and began negotiating for musical assets, music catalogues and
      new musical talent. On January 19 and 25, 2007 Latigo acquired two Master
      Recordings from its founder, Mr. Dorff, and a 50% interest in a 107 song music
      catalogue, respectively. In early February 2007, Latigo signed a new musical
      talent, a singer/songwriter, to produce demo recordings and to assist in
      producing a recording agreement with a record company.





Latigo
      projects expenses associated with its business over the remainder of 2007 to
      be
      approximately $90,000. Mr. Dorff has a fully equipped recording studio where
      Master Recordings and demos will be produced. From the current interest in
      Mr.
      Dorff’s recordings and in the 107 song musical catalogue, Latigo projects
      revenues to commence in the fourth quarter of 2007.





4





**Costs
      and Resources**





During
      the approximately 9 months ending December 31, 2007, we anticipate
      incurring costs related to:





(i)
            filing
                of Exchange Act reports (approximately
                $50,000),




We
      believe we will be able to meet these costs through current monies in our
      treasury ($14,984 as of March 31, 2007), additional amounts loaned to us by
      our
      President, Mr. Yale Farar, deferral of fees by certain service providers, if
      necessary, and revenues from operations. On March 31, 2007, Rokwader and Mr.
      Farar, executed a promissory note issued pursuant to the terms of the Agreement
      to Advance Funds entered into by and between Rokwader and Mr. Farar and dated
      September 21, 2005 (the “Agreement”), the Amended Agreement to Advance Funds
      entered into by and between Rokwader and Mr. Farar dated May 10, 2006 (the
      “Amended Agreement”), and the Second Amended Agreement to Advance Funds entered
      into by and between Rokwader and Mr. Farar and dated December 4, 2006. The
      promissory note directed Mr. Farar to advance up to an additional $50,000 to
      Rokwader. Pursuant to the Agreement, as previously amended, Rokwader had
      previously executed notes in favor of Mr. Farar, bringing the total funds
      advanced pursuant to the Agreement, as amended, to $170,000.





On
      April
      26, 2007, Mr. Farar, loaned Rokwader $110,000 in accordance with a 6%
      Subordinated Convertible Promissory Note (“Note”) executed by Rokwader. Pursuant
      to the terms of the Note, the loan bears interest at 6% per annum and absent
      an
“Event of Default,” is payable on demand or upon receipt by Rokwader of not less
      than $500,000 in capital or sale of substantially all of Rokwader’s assets or
      80% of Rokwader’s capital stock. The proceeds of the Note will be used to
      complete the acquisition of Latigo and to pay fees and expenses, to the extent
      such expenses are not deferred, arising from Rokwader’s compliance with its
      public reporting requirements. The obligation under the Note may be prepaid
      at
      any time prior to its due date, without premium or penalty. The outstanding
      balance on the Note is immediately due and payable without notice or demand,
      upon or at anytime after the occurrence or existence of any one or more of
      the
      listed “Events of default.”





**Off-Balance
      Sheet Arrangements**





We
      do not
      have any off-balance sheet arrangements.





**Employees**





Other
      than Mr. Dorff, Latigo’s President, Secretary, and Chief Financial Officer,
      there are no employees. Latigo has entered into an employment agreement with
      Mr.
      Dorff. Under the terms of the agreement, and for a period of two years, Mr.
      Dorff will provide Latigo, on a non-exclusive basis, services for the
      exploitation of musical compositions owned or controlled by Latigo and for
      the
      operation of an artist development production company. Nothing shall prevent
      Mr.
      Dorff from acting as a producer of musical scores for television and film,
      and
      providing his services as a record producer for recording artists signed to
      record labels. Mr. Dorff will be paid a performance based compensation of 38%
      of
      all income earned by Latigo from the results of Mr. Dorff’s employee services
      less all operating expenses, including general and administrative expenses,
      incurred by Latigo. Upon completion of the acquisition of Latigo, an executive
      assistant to the President and controller may be hired.





**Recent
      Accounting Pronouncements**





We
      have
      adopted all recently issued accounting pronouncements. The adoption of the
      accounting pronouncements is not anticipated to have a material effect on out
      operations.





**Reporting
      Requirements**





We
      intend
      to comply with the periodic reporting requirements of the Exchange Act for
      so
      long as we are subject to those requirements.




5





**Item
      3.****Controls
      and Procedures.**




**Evaluation
      of Disclosure Controls and Procedures**




As
      of the
      end of the period covered by this report on Form 10-QSB, our President
      (principal executive officer) and our Chief Financial Officer performed an
      evaluation of the effectiveness of and the operation of our disclosure controls
      and procedures as defined in Rule 13a-15(e) or Rule 15d-15(e) under the Exchange
      Act. Based on that evaluation, our President and Chief Financial Officer each
      concluded that as of the end of the period covered by this report on Form
      10-QSB, our disclosure controls and procedures are effective in timely alerting
      them to material information relating to Rokwader, Inc. required to be included
      in our Exchange Act filings.




**Changes
      in Internal Control over Financial Reporting**




There
      have been no changes in our internal control over financial reporting identified
      in connection with the evaluation required by paragraph (d) of Rule 13a-15
      or
      Rule 15d-15 under the Exchange Act that occurred during the quarter ended March
      31, 2007 that has materially affected, or is reasonably likely to materially
      affect, our internal control over financial reporting.





6





**PART
      II -- OTHER INFORMATION**





**Item
      1.****Legal
      Proceedings.**




None.





**Item
      2.****Unregistered
      Sales of Equity Securities and Use of Proceeds.**




On
      April
      23, 2007 the Registrant issued 70,000 shares of its common stock in exchange
      for
      all of the issued and outstanding capital stock of Latigo Shore Music, Inc.
      (“Latigo”). The shares were issued to the sole shareholder and founder of
      Latigo.




The
      Registrant did not sell any unregistered securities of the Registrant during
      the
      three-months ended March 31, 2007.


**Item
      3.**  **Defaults
      upon Senior Securities.**




Not
      applicable.





**Item
      4.****Submission
      of Matters to a Vote of Security Holders.**




None.




**Item
      5.****Other
      Information.**




None.





7





**Item
      6.****Exhibits.**




(a)
      Exhibits.





**Exhibit**
            
            **Item**31.1
            
            Certification
                of Chief Executive Officer pursuant to Section 302(a) of the
                Sarbanes-Oxley Act of 200231.2
            
            Certification
                of Chief Financial Officer pursuant to Section 302(a) of the
                Sarbanes-Oxley Act of 200232.1
            
            Certification
                of Chief Executive Officer and Chief Financial Officer pursuant to
                Section
                906 of the Sarbanes-Oxley Act of
                2002




8





**SIGNATURES**





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





ROKWADER,
                INC.Date:
                May 14 , 2007
            
            /s/
                Yale FararYale
                Farar, President
              (Principal
                Executive Officer)Date:
                May 14, 2007
            
            /s/
                Mitchell W. TurkMitchell
                W. Turk, Chief Financial Officer
              (Principal
                Financial and Accounting Officer)




9





**EXHIBIT
      INDEX**




**Exhibit**
            
            **Item**31.1
            
            Certification
                of Chief Executive Officer pursuant to Section 302(a) of the
                Sarbanes-Oxley Act of 200231.2
            
            Certification
                of Chief Financial Officer pursuant to Section 302(a) of the
                Sarbanes-Oxley Act of 200232.1
            
            Certification
                of Chief Executive Officer and Chief Financial Officer pursuant to
                Section
                906 of the Sarbanes-Oxley Act of
                2002




10