| Delaware                                         |   | 81-0666569                                             |
|--------------------------------------------------|--------|--------------------------------------------------------|
| (State                or other jurisdiction      |   | (I.R.S.                Employer Identification Number) |
| of                incorporation or organization) |   |                                                   |

| Large                accelerated filer o |   | Accelerated                filer o          |
|------------------------------------------|--------|---------------------------------------------|
| Non-accelerated                filer o   |   | Smaller                reporting company x. |

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** **

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**SRKP      2, INC.**

**-      INDEX -**

|                                                            |                                                                                                                                                                                                                                                  |   | Page   |
|-----------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|
| **PART                  I – FINANCIAL INFORMATION:** |                                                                                                                                                                                                                                                  |   |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
| Item                  1.                                        | Financial                  Statements:                                                                                                                                                                                                                |   | 1      |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
|                                                            | Balance                  Sheets as of March 31, 2008 (Unaudited) and December 31,                  2007                                                                                                                                               |   | 2      |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
|                                                            | Statements                  of Operations (Unaudited) for the Three Months Ended March 31,                  2008 and                  March 31, 2007, and for the Cumulative Period from March 9, 2005                  (Inception) to March 31, 2008 |   | 3      |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
|                                                            | Statements                  of Cash Flows (Unaudited) for the Three Months Ended March 31,                  2008 and                  March 31, 2007, and for the Cumulative Period from March 9, 2005                  (Inception) to March 31, 2008 |   | 4      |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
|                                                            | Notes                  to Financial Statements                                                                                                                                                                                                        |   | 5      |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
| Item                  2.                                        | Management’s                  Discussion and Analysis of Financial Condition and Results of                  Operations                                                                                                                         |   | 8      |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
| Item                  3.                                        | Quantitative                  and Qualitative Disclosures About Market Risk                                                                                                                                                                           |   | 10     |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
| Item                  4T.                                       | Controls                  and Procedures                                                                                                                                                                                                              |   | 10     |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
| **PART                  II – OTHER INFORMATION**:         |                                                                                                                                                                                                                                                  |   |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
| Item                  1.                                        | Legal                  Proceedings                                                                                                                                                                                                                    |   | 10     |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
| Item                  1A.                                       | Risk                  Factors                                                                                                                                                                                                                         |   | 10     |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
| Item                  2.                                        | Unregistered                  Sales of Equity Securities and Use of Proceeds                                                                                                                                                                          |   | 10     |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
| Item                  3.                                        | Defaults                  Upon Senior Securities                                                                                                                                                                                                      |   | 11     |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
| Item                  4.                                        | Submission                  of Matters to a Vote of Security Holders                                                                                                                                                                                  |   | 11     |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
| Item                  5.                                        | Other                  Information                                                                                                                                                                                                                    |   | 11     |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
| Item                  6.                                        | Exhibits                                                                                                                                                                                                                                              |   | 11     |
|                                                            |                                                                                                                                                                                                                                                  |   |   |
| Signatures                                                      |                                                                                                                                                                                                                                                  | 12     |

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**PART      I – FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

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**SRKP      2, INC.**

**(A      Development Stage Company)**

**BALANCE      SHEETS**

|                                                                                                                                               |   | **March                31,** |     | **December                31,** |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------|----------|---------------------------------|--------|
|                                                                                                                                               |   | **2008**                     |     | **2007**                        |   |
|                                                                                                                                               |   | **(Unaudited)**              |     |                            |   |
| **ASSETS**                                                                                                                                         |   |
|                                                                                                                                               |   |                         |     |                            |   |   |   |
| **CURRENT                ASSETS:**                                                                                                                 |   |                         |     |                            |   |   |   |
| Cash                                                                                                                                               |   | $                            | 605      |                            | $      | 3,927 |   |
|                                                                                                                                               |   |                         |     |                            |   |   |   |
| **LIABILITIES                AND STOCKHOLDERS' EQUITY (DEFICIT)**                                                                                  |   |
|                                                                                                                                               |   |                         |     |                            |   |   |   |
| **CURRENT                LIABILITIES:**                                                                                                            |   |                         |     |                            |   |   |   |
| Due                to Stockholders                                                                                                                 |   | $                            | 45,900   |                            | $      | 45,000 |   |
|                                                                                                                                               |   |                         |     |                            |   |   |   |
| **COMMITMENTS                AND CONTINGENCIES**                                                                                                   |   |                         |     |                            |   |   |   |
|                                                                                                                                               |   |                         |     |                            |   |   |   |
| **STOCKHOLDERS'                EQUITY (DEFICIT):**                                                                                                 |   |                         |     |                            |   |   |   |
| Preferred                stock, $.001 par value, 10,000,000 shares authorized, none                issued                                          |   |                         | —  |                            |   | — |   |
| Common                stock, $.001 par value, 100,000,000 shares authorized, 2,700,000                shares                issued and outstanding |   |                         | 2,700    |                            |   | 2,700 |   |
|                                                                                                                                               |   |                         |     |                            |   |   |   |
| Additional                paid-in capital                                                                                                          |   |                         | 97,300   |                            |   | 97,300 |   |
|                                                                                                                                               |   |                         |     |                            |   |   |   |
| (Deficit)                accumulated during development stage                                                                                      |   |                         | (145,295 | )                               |   | (141,073 | ) |
|                                                                                                                                               |   |                         |     |                            |   |   |   |
| Total                Stockholders' Equity (Deficit)                                                                                                |   |                         | (45,295  | )                               |   | (41,073 | ) |
|                                                                                                                                               |   |                         |     |                            |   |   |   |
|                                                                                                                                               |   | $                            | 605      |                            | $      | 3,927 |   |

**SEE      ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS.**

----

**SRKP      2, INC.**

**(A      Development Stage Company)**

**STATEMENTS      OF OPERATIONS**

|                                                                    |   |                            |      |                            |   | **Cumulative****from**            |   |
|-------------------------------------------------------------------------|--------|---------------------------------|-----------|---------------------------------|--------|-----------------------------------|--------|
|                                                                    |   | **Three                Months** |      | **Three                Months** |   | **March                9, 2005**  |   |
|                                                                    |   | **Ended**                       |      | **Ended**                       |   | **(Inception)                to** |   |
|                                                                    |   | **March 31, 2008**    |      | **March 31, 2007**    |   | **March 31, 2008**      |   |
|                                                                    |   | **(Unaudited)**                 |      | **(Unaudited)**                 |   | **(Unaudited)**                   |   |
| **REVENUE**                                                             |   | $                               | -         |                            | $      | -                                 |   | $ | - |   |
|                                                                    |   |                            |      |                            |   |                              |   |   |   |   |
| **EXPENSES**                                                            |   |                            | 4,222     |                            |   | 12,922                            |   |   | 145,295 |   |
|                                                                    |   |                            |      |                            |   |                              |   |   |   |   |
| **NET                (LOSS)**                                           |   | $                               | (4,222    | )                               | $      | (12,922                           | )      | $ | (145,295 | ) |
|                                                                    |   |                            |      |                            |   |                              |   |   |   |   |
| **NET                (LOSS) PER COMMON SHARE-BASIC**                    |   | $                               | *         |                            | $      | *                                 |   |   |   |   |
|                                                                    |   |                            |      |                            |   |                              |   |   |   |   |
| **WEIGHTED                AVERAGE NUMBER OF COMMON SHARES OUTSTANDING** |   |                            | 2,700,000 |                            |   | 2,700,000                         |   |   |   |   |

**SEE      ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS.**

----

**SRKP      2, INC.**

**(A      Development Stage Company)**

**STATEMENTS      OF CASH FLOWS**

|                                                                                                                      |   |                             |   |                             |   | **Cumulative**              |   |
|---------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------|--------|----------------------------------|--------|-----------------------------|--------|
|                                                                                                                      |   |                             |   |                             |   | **from March 9,** |   |
|                                                                                                                      |   | **Three Months**            |   | **Three Months**            |   | **2005**                    |   |
|                                                                                                                      |   | **Ended**                        |   | **Ended**                        |   | **(Inception) to**     |   |
|                                                                                                                      |   | **March 31, ****2008** |   | **March 31, ****2007** |   | **March 31,****2008**  |   |
|                                                                                                                      |   | **(Unaudited)**                  |   | **(Unaudited)**                  |   | **(Unaudited)**             |   |
| **CASH                FLOWS FROM (TO) OPERATING ACTIVITIES**                                                              |   |                             |   |                             |   |                        |   |   |   |   |
| Net                (loss)                                                                                                 |   | $                                | (4,222 | )                                | $      | (12,922                     | )      | $ | (145,295 | ) |
|                                                                                                                      |   |                             |   |                             |   |                        |   |   |   |   |
| Adjustments                to reconcile net (loss) to net cash provided by (used in) operating                activities: |   |                             |   |                             |   |                        |   |   |   |   |
| Changes                in:                                                                                                |   |                             |   |                             |   |                        |   |   |   |   |
| Accounts                Payable                                                                                           |   |                             | -      |                             |   | 5,781                       |   |   | - |   |
|                                                                                                                      |   |                             |   |                             |   |                        |   |   |   |   |
| Net                Cash (Used In) Operating Activities                                                                    |   |                             | (4,222 | )                                |   | (7,141                      | )      |   | (145,295 | ) |
|                                                                                                                      |   |                             |   |                             |   |                        |   |   |   |   |
| **CASH                FLOWS FROM FINANCING ACTIVITIES:**                                                                  |   |                             |   |                             |   |                        |   |   |   |   |
| Common                stock issued for cash                                                                               |   |                             | -      |                             |   | -                           |   |   | 95,000 |   |
|                                                                                                                      |   |                             |   |                             |   |                        |   |   |   |   |
| Advances                from Stockholders                                                                                 |   |                             | 900    |                             |   | -                           |   |   | 45,900 |   |
| Collection                of subscription receivable                                                                      |   |                             | -      |                             |   | -                           |   |   | 5,000 |   |
|                                                                                                                      |   |                             |   |                             |   |                        |   |   |   |   |
| Net                Cash Provided by Financing Activities                                                                  |   |                             | 900    |                             |   | -                           |   |   | 145,900 |   |
|                                                                                                                      |   |                             |   |                             |   |                        |   |   |   |   |
| **NET                INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS:**                                                  |   |                             |   |                             |   |                        |   |   |   |   |
|                                                                                                                      |   |                             | (3,322 | )                                |   | (7,141                      | )      |   | 605 |   |
|                                                                                                                      |   |                             |   |                             |   |                        |   |   |   |   |
| **CASH                AND CASH EQUIVALENTS, BEGINNING OF PERIOD**                                                         |   |                             | 3,927  |                             |   | 7,183                       |   |   | - |   |
|                                                                                                                      |   |                             |   |                             |   |                        |   |   |   |   |
| **CASH                AND CASH EQUIVALENTS, END OF PERIOD**                                                               |   | $                                | 605    |                             | $      | 42                          |   | $ | 605 |   |

**SEE      ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS.**

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**SRKP      2, INC.**

**(A      Development Stage Company)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

**History**

**Going      Concern and Plan of Operation**

**Income      Taxes**

**Deferred      Offering Costs**

----

**SRKP      2, INC.**

**(A      Development Stage Company)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)**

**Cash      and Cash Equivalents**

**Concentrations      of Credit Risk**

**Earnings      per Common Share**

**Use      of Estimates in the Preparation of Financial Statements**

**Recently      Issued Accounting Pronouncements**

**NOTE      2 - STOCKHOLDERS' EQUITY**

**NOTE      3 - RELATED PARTY TRANSACTIONS**

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**SRKP      2, INC.**

**(A      Development Stage Company)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      4 – INTIAL PUBLIC OFFERING **

**NOTE      5 - DUE TO STOCKHOLDERS**

**NOTE      6 – SUBSEQUENT EVENTS**

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**Item      2. Management’s Discussion and Analysis of Financial Condition and Results of      Operations. **

***Forward      Looking Statement Notice***

***Description      of Business***

----

***Liquidity      and Capital Resources***

|                                                            |   |                         |   | Cumulative Period From                 |   |
|-----------------------------------------------------------------|--------|------------------------------|--------|--------------------------------------------------|--------|
|                                                            |   | Three months Ended |   | March 9, 2005 (Inception) to |   |
|                                                            |   | March 31, 2008     |   | March 31, 2008                         |   |
| Net                cash (used) in operating activities          |   | $                            | (4,222 | )                       | $      | (145,295 | ) |
| Net                cash (used) in investing activities          |   | $                            | 0      |                                             | $      | 0 |   |
| Net                cash (used) provided by financing activities |   | $                            | 900    |                                             | $      | 145,900 |   |
| Net                increase (decrease) in cash                  |   | $                            | (3,322 | )                                                | $      | 605 |   |

***Results      of Operations***

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***Off-Balance      Sheet Arrangements***
** **

***Contractual      Obligations***

**Item      3. Quantitative and Qualitative Disclosures About Market      Risk.**

**Item      4T. Controls and Procedures.**

***Evaluation      of Disclosure Controls and Procedures***

***Changes      in Internal Controls***

**PART      II — OTHER INFORMATION**

**Item      1. Legal Proceedings.**

**Item      1A. Risk Factors.**

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

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**Item      3. Defaults Upon Senior Securities.**

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

**Item      5. Other Information.**

**Item      6. Exhibits.**

| Exhibit No. |   | Description                                                                                                                                                                                                                                                                                        |
|------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |   |                                                                                                                                                                                                                                                                                               |
| *3.1             |   | Certificate                of Incorporation, as filed with the Delaware Secretary of State on                March                9, 2005.                                                                                                                                                         |
|             |   |                                                                                                                                                                                                                                                                                               |
| *3.2             |   | By-Laws.                                                                                                                                                                                                                                                                                           |
|             |   |                                                                                                                                                                                                                                                                                               |
| 31.1             |   | Certification                of the Company’s Principal Executive Officer pursuant to Section 302 of                the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly                Report on Form 10-Q for the quarter ended March 31,                2008. |
|             |   |                                                                                                                                                                                                                                                                                               |
| 31.2             |   | Certification                of the Company’s Principal Financial Officer pursuant to Section 302 of                the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly                Report on Form 10-Q for the quarter ended March 31,                2008. |
|             |   |                                                                                                                                                                                                                                                                                               |
| 32.1             |   | Certification                of the Company’s Principal Executive Officer pursuant to 18 U.S.C. Section                1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act                of                2002.                                                             |
|             |   |                                                                                                                                                                                                                                                                                               |
| 32.2             |   | Certification                of the Company’s Principal Financial Officer pursuant to 18 U.S.C. Section                1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act                of                2002.                                                             |

| * | Filed                as an exhibit to the Company's Registration Statement on Form SB-2,                as                filed with the SEC on April 19, 2005, and incorporated herein by                this                reference. |
|---|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

|                              | **SRKP                2, INC.** |
|-----------------------------------|---------------------------------|
|                              |                            |
| Dated:                May 6, 2008 | By:                             | /s/                Richard A. Rappaport |
|                              |                            |   Richard                A. Rappaport |
|                              |                            |   President                and Director |
|                              |                            |
| Dated:                May 6, 2008 | By:                             | /s/                Anthony C. Pintsopoulos |
|                              |                            |   Anthony                C. Pintsopoulos |
|                              |                            |   Secretary, Chief Financial Officer and Director |

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