UNITED
      STATES


SECURITIES
      AND EXCHANGE COMMISSION


WASHINGTON,
      D.C. 20549





FORM
      10-QSB





|X|
      QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE


SECURITIES
      EXCHANGE ACT OF 1934





For
      the
      quarterly period ended September 30, 2007





OR





|_|
      TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE


SECURITIES
      EXCHANGE ACT OF 1934





Commission
      File Number


000-52536





SRKP
      2,
      Inc.


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




Delaware
            81-0666569(State
                or other jurisdiction of
            (I.R.S.
                Employer Identification No.)incorporation
                or organization)




1900
                Avenue of the Stars, Suite 310
            90067Los
                Angeles, CA
            (Zip
                Code)(Address
                of principal executive offices)





(310)
      203-2902


(Registrant's
      telephone number, including area code)





Indicate
      by check mark whether the registrant (1) has filed all reports required to
      be
      filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the
      preceding 12 months (or for such shorter period that the registrant was required
      to file such reports), and (2) has been subject to such filing requirements
      for the past 90 days. Yes |X| No |_|





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





There
      were 2,700,000 shares outstanding of registrant's common stock, par value $.001
      per
      share, as of November 13, 2007.





Transitional
      Small Business Disclosure Format (check one): Yes |_| No |X|















INDEX
            PagePART
              I.
            FINANCIAL
                INFORMATION
            2Item 1.
            Financial
                Statements:
            2Balance
                Sheet as of September 30, 2007 (unaudited)
            3Statements
                of Operations (unaudited) for the three- and nine-monthperiods
                ending September 30, 2007 and September 30, 2006 and the period fromInception
                (March 9, 2005) to September 30, 2007
            4Statements
                of Cash Flows (unaudited) for the nine-monthperiods
                ending September 30, 2007 and September 30, 2006 and the period fromInception
                (March 9, 2005) to September 30, 2007
            5Notes
                to Financial Statements
            6Item 2.
            Management's
                Discussion and Analysis or Plan of Operation
            9Item 3.
            Controls
                and Procedures
            11PART II.
            OTHER
                INFORMATIONItem 1.
            Legal
                Proceedings
            11Item 2.
            Unregistered
                Sales of Equity Securities and Use of Proceeds
            11Item 3.
            Default
                Upon Senior Securities
            11Item 4.
            Submission
                of Matters to a Vote of Security Holders
            12Item 5.
            Other
                Information
            12Item 6.
            Exhibits
            12Signatures
            13




1




PART
          I -
          FINANCIAL INFORMATION
  Item
          I.
          Financial Statements
  The
          accompanying financial statements have been prepared in accordance with
          generally accepted accounting principles for interim financial information
          and
          in accordance with the instructions for Form 10-QSB. Accordingly, they
          do not
          include all of the information and footnotes required by generally accepted
          accounting principles for complete financial statements.
 
 In
          the
          opinion of management, the financial statements contain all material
          adjustments, consisting only of normal recurring adjustments necessary
          to
          present fairly the financial condition, results of operations, and cash
          flows of
          the Company for the interim periods presented.
 
 The
          results for the period ended September 30, 2007 are not necessarily indicative
          of the results of operations for the full year. These financial statements
          and
          related footnotes should be read in conjunction with the financial statements
          and footnotes thereto included in the Company's Form 10-KSB filed on March
          29,
          2007 with the Securities and Exchange Commission for the year ended December
          31,
          2006.
 
 2
 
 **SRKP
                    2, INC.****(A
                    Development Stage Company)****BALANCE
                    SHEET****September
                    30,****2007****(Unaudited)****ASSETS****CURRENT
                    ASSETS:**Cash
                
                $
                4,839Total
                    Current Assets
                
                $
                4,839**LIABILITIES
                    AND STOCKHOLDERS' EQUITY (DEFICIT)****CURRENT
                    LIABILITIES:**Due
                    to Stockholders
                
                $
                25,000Total
                    Current Liabilities
                
                $
                25,000**COMMITMENTS
                    AND CONTINGENCIES****STOCKHOLDERS'
                    EQUITY (DEFICIT):**Preferred
                    stock, $.001 par value, 10,000,000 sharesauthorized,
                    none issued
                
                
                ---Common
                    stock, $.001 par value, 100,000,000 sharesauthorized,
                    2,700,000 shares issued and outstanding
                
                
                2,700Additional
                    paid-in capital
                
                
                97,300(Deficit)
                    accumulated during development stage
                
                
                (120,161
                )Total
                    Stockholders' Equity (Deficit)
                
                
                (20,161
                )$
                4,839
 
 **SEE
          ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS**
 3
 
 **SRKP
                      2, INC.****(A
                      Development Stage Company)****STATEMENTS
                      OF OPERATIONS****(Unaudited)****Three
                      Months**
                  
                  **Three
                      Months**
                  
                  **Nine**
                    **Months**
                  
                  **Nine**
                    **Months**
                  
                  Cumulative
                            from
                          March
                            9, 2005**Ended**
                  
                  **Ended**
                  
                  **Ended**
                  
                  **Ended**
                  
                  **(Inception)
                      to****September
                      30, 2007**
                  
                  **September
                      30, 2006**
                  
                  **September
                      30, 2007**
                  
                  **September
                      30, 2006**
                  
                  **September
                      30, 2007****REVENUE**
                  
                  $
                  -
                  
                  $
                  -
                  
                  $
                  -
                  
                  $
                  -
                  
                  $
                  -**EXPENSES**
                  
                  
                  1,532
                  
                  
                  4,805
                  
                  
                  16,906
                  
                  
                  29,336
                  
                  
                  120,161**NET
                      (LOSS)**
                  
                  $
                  (1,532
                  )
                  $
                  (4,805
                  )
                  $
                  (16,906
                  )
                  $
                  (29,336
                  )
                  $
                  (120,161
                  )**NET
                      (LOSS) PER COMMON SHARE-BASIC**
                  
                  $
                  *
                  
                  $
                  *
                  
                  $
                  *
                  
                  $
                  (0.01
                  )**WEIGHTED
                      AVERAGE NUMBER OF COMMON SHARES****OUTSTANDING**
                  
                  
                  2,700,000
                  
                  
                  2,700,000
                  
                  
                  2,700,000
                  
                  
                  2,700,000*
                      Less than $.01**SEE
                      ACCOMPANYING FOOTNOTES TO THE FINANCIAL
                      STATEMENTS**
   4
 **SRKP
                      2, INC.****(A
                      Development Stage Company)****STATEMENTS
                      OF CASH FLOWS****(Unaudited)****Cumulative****from
                      March 9,****Nine
                      Months**
                  
                  **Nine
                      Months**
                  
                  **2005****Ended**
                  
                  **Ended**
                  
                  **(Inception)
                      to****September
                      30, 2007**
                  
                  **September
                      30, 2006**
                  
                  **September
                      30, 2007****CASH
                      FLOWS FROM (TO) OPERATING ACTIVITIES**Net
                      (loss)
                  
                  $
                  (16,906
                  )
                  $
                  (29,336
                  )
                  $
                  (120,161
                  )Adjustments
                      to reconcile net (loss) to net cashprovided
                      by (used in) operating activities:Changes
                      in:Accounts
                      Payable
                  
                  
                  (438
                  )
                  
                  250
                  
                  
                  -Net
                      Cash (Used In) Operating Activities
                  
                  
                  (17,344
                  )
                  
                  (29,086
                  )
                  
                  (120,161
                  )**CASH
                      FLOWS FROM (TO) FINANCING ACTIVITIES:**Common
                      stock issued for cash
                  
                  
                  -
                  
                  
                  -
                  
                  
                  95,000Advances
                      from Stockholders
                  
                  
                  15,000
                  
                  
                  -
                  
                  
                  25,000Collection
                      of subscription receivable
                  
                  
                  -
                  
                  
                  5,000
                  
                  
                  5,000Net
                      Cash Provided by Financing Activities
                  
                  
                  15,000
                  
                  
                  5,000
                  
                  
                  125,000**NET
                      INCREASE/(DECREASE) IN CASH AND CASH****EQUIVALENTS:**
                  
                  
                  (2,344
                  )
                  
                  (24,086
                  )
                  
                  4,839**CASH
                      AND CASH EQUIVALENTS, BEGINNING****OF
                      PERIOD**
                  
                  
                  7,183
                  
                  
                  25,557
                  
                  
                  -**CASH
                      AND CASH EQUIVALENTS, END****OF
                      PERIOD**
                  
                  $
                  4,839
                  
                  $
                  1,471
                  
                  $
                  4,839**SEE
                      ACCOMPANYING FOOTNOTES TO THE FINANCIAL
                      STATEMENTS**
 
 5
 **SRKP
          2, INC.**
 **(A
          Development Stage Company)**
 **NOTES
          TO FINANCIAL STATEMENTS**
   **NOTE
          1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**
 
 **History**
  SRKP
          2,
          Inc. (the Company), a development stage company, was organized under the
          laws of
          the State of Delaware on March 9, 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.
 
 **Going
          Concern and Plan of Operation**
  The
          Company's financial statements have been presented on the basis that it
          is 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 negative working capital, negative stockholders’
equity and has not earned any revenues from operations to date. These conditions
          raise substantial doubt about its ability to continue as a going
          concern.
 
 The
          Company is currently devoting its efforts to locating merger candidates.
          The
          Company's ability to continue as a going concern is dependent upon its
          ability
          to develop additional sources of capital, locate and complete a merger
          with
          another company, and ultimately, achieve profitable operations. The accompanying
          financial statements do not include any adjustments that might result from
          the
          outcome of these uncertainties.
 
 **Income
          Taxes**
  The
          Company uses the liability method of accounting for income taxes pursuant
          to
          Statement of Financial Accounting Standards No. 109. 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 startup and organizational
          expenses must be deferred until the Company commences business. The Company
          may
          elect a limited deduction of up to $5,000 in the taxable year in which
          the trade
          or business begins. The $5,000 must be reduced by the amount of startup
          costs in
          excess of $50,000. The remainder of the expenses not deductible must be
          amortized over a 180-month period beginning with the month in which the
          active
          trade or business begins. 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.
 
 **Deferred
          Offering Costs**
  Deferred
          offering costs, consisting of legal, accounting and filing fees relating
          to an
          offering will be capitalized. The deferred offering costs will be offset
          against
          offering proceeds in the event the offering is successful. In the event
          the
          offering is unsuccessful or is abandoned, the deferred offering costs will
          be
          expensed.
 
 6
 **SRKP
          2, INC.**
 **(A
          Development Stage Company)**
 **NOTES
          TO FINANCIAL STATEMENTS**
   **NOTE
          1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)**
 
 **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.
 
 **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.
 
 **Earnings
          Per Common Share**
  A
          basic
          earnings per common share is 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.
 
 **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.
 
 **NOTE
          2 - STOCKHOLDERS' EQUITY**
  During
          March 2005, the Company sold for $95,000 cash and a $5,000 stock subscription
          receivable 2,700,000 shares of its $.001 par value common stock to various
          investors. The $5,000 stock subscription receivable was fully collected
          in
          February 2006.
 
 **NOTE
          3 - RELATED PARTY TRANSACTIONS**
  The
          Company neither owns nor leases any real or personal property. Most office
          services are provided without charge by WestPark Capital. The Company’s
          President is also the CEO of WestPark Capital. Such costs are immaterial
          to the
          financial statements. The officers and directors of the Company are involved
          in
          other business activities and may, in the future, become involved in other
          business opportunities that become available. Such persons may
 
 7
 **SRKP
          2, INC.**
 **(A
          Development Stage Company)**
 **NOTES
          TO FINANCIAL STATEMENTS**
  **NOTE
          3 - RELATED PARTY TRANSACTIONS** (Continued)
  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 - INITIAL PUBLIC OFFERING**
  The
          Company filed a registration statement on Form SB-2 with the Securities
          and
          Exchange Commission to conduct a blank check offering subject to Rule 419
          of
          Regulation C. The registration statement was declared effective by the
          Securities and Exchange Commission on August 10, 2006. Pursuant to Rule
          419, the
          Company had 180 days from the effective date to conduct and complete the
          offering, which called for the sale of 700,000 shares of common stock at
          a price
          of $0.17 per share.
 
 The
          Company did not sell any securities under the registration statement on
          Form
          SB-2 that it filed pursuant to Rule 419 within 180 days after the registration
          statement was declared effective, which occurred on August 10, 2006. As
          a
          result, the registration statement is no longer effective and may not be
          used to
          sell securities of the Company.
 
 **NOTE
          5 - DUE TO STOCKHOLDERS**
  Since
          inception certain stockholders have advanced the Company $25,000 to pay
          for
          operating expenses. These funds have been advanced interest free, are unsecured,
          and are due on demand.
 
 8
 ITEM
          2.
          MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION
 
 This
          Form
          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 financial statements
          and
          accompanying notes and the other financial information appearing else where
          in
          this quarterly report on Form 10-QSB and in the Company's Form 10-KSB filed
          with
          the Securities and Exchange Commission for the period ended December 31,
          2006.
 
 Plan
          of
          Operation
  We
          were
          organized as a vehicle to investigate and, if such investigation warrants,
          acquire a target company or business seeking the perceived advantages of
          being a
          publicly held corporation. Our principal business objective for the next
          12-14
          months will be to achieve long-term growth potential through a combination
          with
          a business rather than immediate, short-term earnings. We will not restrict
          our
          potential candidate target companies to any specific business, industry
          or
          geographical location and, thus, may acquire any type of business.
 
 We
          do not
          currently engage in any business activities that provide cash flow. Investors
          purchasing shares in the offering and other stockholders will not have
          the
          opportunity to participate in any of these decisions. The reference to
          us as a
          "blank check" company is because investors will entrust their investment
          monies
          to our management without knowing the ultimate use to which their money
          may be
          put. In the past, we failed to raise any funds through a Rule 419 blank
          check
          offering. We plan to continue as a public company and continue to search
          for a
          business combination candidate.
 
 We
          registered
          our common stock under Section 12(g) of the Securities Exchange Act of
          1934, as
          amended (“Exchange Act”), by filing a Form 8-A with the Securities and Exchange
          Commission on March 28, 2007. As a result, we are required to file all
          reports
          required under Section 13, of the Exchange Act.
 
 During
          the
          next 12-14 months we anticipate incurring costs related to:
 
 (i)
          filing of
          Exchange Act reports (approximately $15,000), and
 
 (ii)
          locating a
          suitable merger candidate and negotiating the combination transaction
          (approximately $35,000).
 
 We
          believe we
          will be able to meet these costs through current monies in our treasury
          ($4,839
          as of September 30, 2007), additional amounts, as necessary, to be loaned
          to us
          by our management or promoters and deferral of fees by certain service
          providers, if necessary. Any advancement would be made in connection with
          our
          management's and promoters' oral commitment to make payments for our expenses,
          prior to the consummation of a business combination, to the extent such
          expenses
          are not deferred and would either exceed our available funds or would render
          us
          effectively insolvent upon our payment. Any loans by our management or
          promoters
          would be on an interest free basis, payable only upon consummation of a
          merger
          transaction. Upon consummation of a business combination, we may reimburse
          our
          management or promoters for any such loans out of the proceeds of that
          transaction.
 
 We
          may
          consider a business which has recently commenced operations, is a developing
          company in need of additional funds for expansion into new products or
          markets,
          is seeking to develop a new product or service, or is an established business
          which may be experiencing financial or operating difficulties and is in
          need of
          additional capital. In the alternative, a business combination may involve
          the
          acquisition of, or merger with, a company which does not need substantial
          additional capital, but which desires to establish a public trading market
          for
          its shares, while avoiding, among other things, the time delays, significant
          expense, and loss of voting control which may occur in a public offering.
 
 9
  None
          of our
          officers or directors has had any preliminary contact or discussions with
          any
          representative of any other entity regarding a business combination with
          us. Any
          target business that is selected may be a financially unstable company
          or an
          entity in its early stages of development or growth, including entities
          without
          established records of sales or earnings. In that event, we will be subject
          to
          numerous risks inherent in the business and operations of financially unstable
          and early stage or potential emerging growth companies. In addition, we
          may
          effect a business combination with an entity in an industry characterized
          by a
          high level of risk, and, although our management will endeavor to evaluate
          the
          risks inherent in a particular target business, there can be no assurance
          that
          we will properly ascertain or assess all significant risks.
 
 Our
          management anticipates that it will likely be able to effect only one business
          combination, due primarily to our limited financing, and the dilution of
          interest for present and prospective stockholders, which is likely to occur
          as a
          result of our management's plan to offer a controlling interest to a target
          business in order to achieve a tax free reorganization. This lack of
          diversification should be considered a substantial risk in investing in
          us,
          because it will not permit us to offset potential losses from one venture
          against gains from another.
 
 We
          anticipate
          that the selection of a business combination will be complex and extremely
          risky. Because of general economic conditions, rapid technological advances
          being made in some industries and shortages of available capital, our management
          believes that there are numerous firms seeking even the limited additional
          capital which we will have and/or the perceived benefits of becoming a
          publicly
          traded corporation. Such perceived benefits of becoming a publicly traded
          corporation include, among other things, facilitating or improving the
          terms on
          which additional equity financing may be obtained, providing liquidity
          for the
          principals of a business, creating a means for providing incentive stock
          options
          or similar benefits to key employees, and providing liquidity, subject
          to
          restrictions of applicable statutes, for all stockholders. Potentially
          available
          business combinations may occur in many different industries and at various
          stages of development, all of which will make the task of comparative
          investigation and analysis of such business opportunities extremely difficult
          and complex.
 
 Evaluation
          of Business Combinations
 
 Our
          officers
          and directors will analyze or supervise the analysis of prospective business
          combinations. Our management intends to concentrate on preliminary prospective
          business combinations, which may be brought to its attention through present
          associations or other third parties. We do not currently intend to retain
          any
          entity to act as a "finder" to identify and analyze the merits of potential
          target businesses. While we have not established definitive criteria for
          acquisition candidates, we intend to focus on candidates satisfying some,
          but
          not necessarily all, of the following criteria:
 
 •
              A
                  minimum of two years' operating history,  •
              At
                  least $5.0 million in annual revenue and/or pre-tax profit
                  of$300,000
                  and •
                At least $300,000 in stockholders' equity.
 In
          analyzing
          prospective business combinations, our management will also consider such
          matters as the following:
 •
                Available technical, financial, and managerial
                  resources, •
                  Working
                      capital and other financial requirements, •
                    Prospects
                        for the future, •
                      Nature
                          of present and expected competition, •
                        The
                            quality and experience of management services which may
                            be available and the depth of that
                            management,  •
                        The potential for further research,
                          development, or
                          exploration, •
                          Specific risk factors not now foreseeable
                            but which then
                            may be anticipated
                            to impact on our proposed activities,  10
 
 •
                              The
                                  potential for growth or expansion, •
                                The
                                    potential for profit, •
                                  The
                                      perceived public recognition or acceptance
                                      or products or services,
                                      and •
                                    Name identification and
                                      other relevant factors.
 As
          a part of
          our investigation, our officers and directors will meet personally with
          management and key personnel, visit and inspect material facilities, check
          references of management and key personnel, and take other reasonable
          investigative measures, to the extent of our limited financial resources
          and
          management expertise.
 
 We
          anticipate
          that any business combination will present certain risks. We may not be
          able
          adequately to identify many of these risks prior to selection. Our investors
          must, therefore, depend on the ability of our management to identify and
          evaluate these risks. We anticipate that the principals of some of the
          combinations which will be available to us will have been unable to develop
          a
          going concern or that such business will be in its development stage in
          that it
          has not generated significant revenues from its principal business activity.
          The
          risk exists that even after the consummation of such a business combination
          and
          the related expenditure of our funds, the combined enterprise will still
          be
          unable to become a going concern or advance beyond the development stage.
          Many
          of the potential business combinations may involve new and untested products,
          processes or market strategies. We may assume such risks although they
          may
          adversely impact on our stockholders because we consider the potential
          rewards
          to outweigh them.
 
 Business
          Combinations
  In
          implementing a structure for a particular business combination, we may
          become a
          party to a merger, consolidation, reorganization, joint venture, or licensing
          agreement with another corporation or entity. We may alternatively purchase
          stock or assets of an existing business.
 
 Any
          merger,
          acquisition or other business combination can be expected to have a significant
          dilutive effect on the percentage of shares held by our existing stockholders,
          including investors in the offering. The target business we consider will,
          in
          all probability, have significantly more assets than we do. Therefore,
          in all
          likelihood, our management will offer a controlling interest in our company
          to
          the owners of the target business. While the actual terms of a transaction
          to
          which we may be a party cannot be predicted, we expect that the parties
          to the
          business transaction will find it desirable to avoid the creation of a
          taxable
          event and thereby structure the acquisition in a so-called "tax-free"
          reorganization under Sections 368(a)(1) or 351 of the Internal Revenue
          Code. In
          order to obtain tax-free treatment under the Internal Revenue Code, the
          owners
          of the acquired business may need to own 80% or more of the voting stock
          of the
          surviving entity. As a result, our stockholders, including investors in
          the
          offering, would retain 20% or less of the issued and outstanding shares
          of the
          surviving entity, which would result in significant dilution in percentage
          of
          the entity after the combination and may also result in a reduction in
          the net
          tangible book value per share of our investors. In addition, a majority
          or all
          of our directors and officers will probably, as part of the terms of the
          acquisition transaction, resign as directors and officers.
 
 Our
          management will not actively negotiate or otherwise consent to the purchase
          of
          any portion of their common stock as a condition to or in connection with
          a
          proposed business combination, unless such a purchase is demanded by the
          principals of the target company as a condition to a merger or acquisition.
          Our
          officers and directors have agreed to this restriction which is based on
          an oral
          understanding between members of our management. Members of our management
          are
          unaware of any circumstances under which such policy, through their own
          initiative, may be changed.
 
 The
          issuance
          of substantial additional securities and their potential sale into any
          trading
          market which may develop in our common stock may have a depressive effect
          on our
          trading market.
 
 The
          structure of the business combination will depend on, among other factors:
 
 11
  •
              The
                  nature of the target business,  •
              Our
                  needs and desires and the needs and desires of the persons controlling
                  the target business,  •
              The
                  management of the target business, and  •
              Our
                  relative negotiating strength compared to the strength of the persons
                  controlling the target business.  We
          do not
          intend to purchase the assets of any company of which a majority of the
          outstanding capital stock is beneficially owned by one or more or our officers,
          directors, promoters or affiliates or associates. Our officers and directors
          have not approached and have not been approached by any person or entity
          with
          regard to any proposed business venture which desires to be acquired by
          us.
          Furthermore, we will obtain all necessary approvals from our Board of Directors
          and stockholders, as necessary, prior to effecting a combination. If at
          any time
          a business combination occurs, disclosure as to this fact will be included
          in a
          Form 8-K as required by the Securities Exchange Act of 1934, as amended,
          and the
          rules and regulations promulgated thereunder.
 
 Off
          Balance Sheet Arrangements
  We
          do not
          have any off-balance sheet arrangements.
 
 Employees
  We
          presently
          have no employees apart from our management. Our President and Chief Financial
          Officer are engaged in outside business activities and they anticipate
          that they
          each will devote to our business only between two and 10 hours per week
          until
          the acquisition of a successful business opportunity has been consummated.
          We
          expect no significant changes in the number of our employees other than
          such
          changes, if any, incident to a business combination.
 
 RISK
          FACTORS
  There
          have
          been no material changes from the risk factors disclosed in the "Risk Factors"
          section of our Annual Report on Form 10-KSB for the period ended December
          31,
          2006 filed with the Securities and Exchange Commission on March 29, 2007.
 
 ITEM
          3.
          CONTROLS AND PROCEDURES
  Evaluation
          of Disclosure Controls and Procedures
  As
          of
          September 30, 2007, an evaluation was carried out under the supervision
          and with
          the participation our management, including our principal executive officer
          and
          principal financial officer, of the effectiveness of our disclosure controls
          and
          procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e) under
          the
          Securities Exchange Act of 1934). Based on their evaluation, our principal
          executive officer and principal financial officer have concluded that our
          disclosure controls and procedures are effective to ensure that information
          required to be disclosed by us in reports that we file or submit under
          the
          Exchange Act is recorded, processed, summarized and reported within the
          time
          periods specified in Securities and Exchange Commission rules and forms.
 
 Changes
          in Internal Controls
  There
          was no
          change in our internal control over financial reporting during the third
          quarter
          of fiscal 2007 that has materially affected, or is reasonably likely to
          materially affect, our internal control over financial reporting.
 
 PART
          II-OTHER INFORMATION
 ITEM
                      1.
                  LEGAL
                      PROCEEDINGSThere
                      is no litigation of any type whatsoever pending or threatened by
                      or against us or our officers and/or directors.ITEM
                      2.
                  UNREGISTERED
                      SALES OF EQUITY SECURITIES AND USE OF PROCEEDSNone.ITEM
                      3.
                  DEFAULTS
                      UPON SENIOR SECURITIES.None.ITEM
                      4.
                  SUBMISSION
                      OF MATTERS TO A VOTE OF SECURITY HOLDERSNone.
  12
 ITEM
                      5.
                  OTHER
                      INFORMATIONNone.ITEM
                      6.
                  EXHIBITS
  (a)
                  Exhibits31.1
                  Certification
                      of Chief Executive Officer pursuant to Section 302(a)
                      of the Sarbanes-Oxley Act of 2002.31.2
                  Certification
                      of Chief Financial Officer pursuant to Section 302(a)
                      of the Sarbanes-Oxley Act of 2002.32.1
                  Certification
                      of Chief Executive Officer and Chief Financial Officer
                      Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.*
  *
          This
          exhibit shall not be deemed "filed" for purposes of Section 18 of the Securities
          Exchange Act of 1934 or otherwise subject to the liabilities of that section,
          nor shall it be deemed incorporated by reference in any filing under the
          Securities Act of 1933 or the Securities Exchange Act of 1934, whether
          made
          before or after the date hereof and irrespective of any general incorporation
          language in any filings.
 
 13
  SIGNATURES
  In
          accordance
          with the requirements of the Exchange Act, the registrant has duly caused
          this
          report to be signed on its behalf by the undersigned, thereunto duly authorized.
 November
                    13, 2007
                SRKP
                    2, Inc.
                  (Registrant)By:
                /s/ Richard RappaportRichard
                  RappaportPresident
                  (Principal Executive Officer) By:
                /s/ Anthony C. PintsopoulosAnthony
                  C. PintsopoulosChief
                    Financial Officer (Principal
                  Financial
                    and Accounting Officer)
  14