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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549



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FORM 10-QSB/A



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(Mark One)

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

FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 2006



| ̈ | TRANSITION REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
|- | ----------------------------------------------------------------------------------

FOR THE TRANSITION PERIOD FROM  TO
.

Commission File Number 000-51423



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Oakmont
Acquisition Corp.

(Exact Name of Small Business Issuer as Specified in Its Charter)



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|                                               |  |                                     
|---------------------------------------------- |  | ------------------------------------
|Delaware                                       |  | 20-2679740                          
|(State or other Jurisdiction of incorporation) |  | (I.R.S. Employer Identification No.)

33 Bloomfield Hills Pkwy, Suite 240

Bloomfield Hills, MI 48304

(Address of Principal Executive Office)

(248)594-0693

(Issuers Telephone Number, Including Area Code)



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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 ̈

As of November 14, 2006, 10,575,166 shares of common stock, par value $.0001 per share, were issued and outstanding.

Transitional Small Business Disclosure Format (check one):  Yes ̈No    x

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



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Explanatory Note

This Amendment No. 1 on Form 10-Q/A is being filed by Oakmont Acquisition Corp. (the Company) to amend and restate Part I, Item 4 Controls and Procedures of its Quarterly Report on
Form 10-Q for the quarter ended September 30, 2006, as filed with the Securities and Exchange Commission on November 14, 2006 (the Report), to clarify disclosures contained in Item 4 of the Report. This amendment to the
Report does not alter any part of the Report except for the changes provided herein. This amendment continues to speak as of the date of the Report. We have not updated the disclosures contained in this amendment to reflect any events that occurred
at a date subsequent to the filing of the Report. The filing of this amendment is not a representation that any statement contained in the Report or this amendment are true or complete as of any date subsequent to the date of the Report. This
amendment does not affect the information set fort in the other items of the Report, the remaining provisions of which have not been amended.



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Index



|                                 |  |         
|-------------------------------- |  | --------
|                                 |  | Page No.
|Part I  Financial Information   |  |         
|Item 4  Controls and Procedures |  | 4       
|Part II  Other Information      |  |         
|Item 6  Exhibits                |  | 4       
|Signatures                       |  | 5       
|Exhibit Index                    |  | 6       



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Part I

FINANCIAL INFORMATION



|Item 4. | Controls and Procedures
|------- | -----------------------

An evaluation of the effectiveness of our
disclosure controls and procedures as of the end of the period covered by this report was made under the supervision and with the participation of our management, including our principal accounting officer, who performs the function of a chief
financial officer, and our chief executive officer. Based on this evaluation, our chief executive officer and principal accounting officer concluded as of the evaluation date that our disclosure controls and procedures were effective such that the
information relating to the Company, including consolidated subsidiaries, required to be disclosed in our Securities and Exchange Commission (SEC) reports (i) is recorded, processed, summarized and reported within the time periods
specified in SEC rules and forms, and (ii) is accumulated and communicated to the Companys management, including our chief executive officer and principal accounting officer, as appropriate to allow timely decisions regarding required
disclosure. During the most recently completed fiscal quarter, there has been no significant change in our internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, our internal control
over financial reporting.

PART II.

OTHER INFORMATION



|Item 6: | Exhibits and Reports on Form 8-K
|------- | --------------------------------

31.1
Section 302 Certification by Chief Executive Officer

31.2 Section 302 Certification by Principal Accounting Officer

32.1 Section 906 Certification by Chief Executive Officer

32.2 Section 906 Certification by Principal Accounting Officer



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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.

Dated: June 14, 2007



OAKMONT ACQUISITION CORP./s/ Michael C. AzarMichael C. AzarPresident, Secretary, Principal Accounting
Officer and Director




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EXHIBIT INDEX



|       |  |            
|------ |  | -----------
|Number |  | Description



|(a) | Exhibits:
|--- | ---------

31.1 Section 302
Certification by Chief Executive Officer

31.2 Section 302 Certification by Principal Accounting Officer

32.1 Section 906 Certification by Chief Executive Officer

32.2 Section 906 Certification by Principal Accounting Officer