**FORM      10-QSB**

**UNITED      STATES BASKETBALL LEAGUE, INC.**

| Delaware                                                                                         | 06-1120072                                                                |
|--------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------|
| (State                  or Other Jurisdiction of Incorporation                  or Organization) | (I.R.S.                  Employer Identification                  Number) |

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|                    |                                                                                                                                           | PAGE   |
|-------------------------|------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| PART                I.  | FINANCIAL                INFORMATION                                                                                                           |   |
|                    |                                                                                                                                           |   |
| Item                1.  | Unaudited                Financial Statements.                                                                                                 |   |
|                    |                                                                                                                                           |   |
|                    | Consolidated                Balance Sheets - August 31, 2007 and February 28, 2007                                                             | 3      |
|                    |                                                                                                                                           |   |
|                    | Consolidated                Statements of Operations for the three and six months Ended August                31,                2007 and 2006 | 4      |
|                    |                                                                                                                                           |   |
|                    | Consolidated                Statement of Stockholders’ Deficiency                                                                        | 5      |
|                    |                                                                                                                                           |   |
|                    | Consolidated                Statements of Cash Flows for the six months ended August 31, 2007                and 2006                          | 6      |
|                    |                                                                                                                                           |   |
|                    | Notes                to Consolidated Financial Statements                                                                                      | 7      |
|                    |                                                                                                                                           |   |
| Item                2.  | Management’s                Discussion and Analysis or Plan of Operation                                                                 | 12     |
|                    |                                                                                                                                           |   |
| Item                3.  | Controls                and Procedures                                                                                                         | 13     |
|                    |                                                                                                                                           |   |
| PART                II. | OTHER                INFORMATION                                                                                                               | 14     |
|                    |                                                                                                                                           |   |
| Item                1.  | Legal                Proceedings                                                                                                               | 14     |
|                    |                                                                                                                                           |   |
| Item                6.  | Exhibits                                                                                                                                       | 14     |

----

**PART      I**

**FINANCIAL      INFORMATION**

|                                                                                                                                                                          |   | August                31, 2007 |              |  February                28,2007 |        |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------|-------------------|---------------------------------------|--------|
|                                                                                                                                                                          |   |                           | (Unaudited)  |                                  |   |  |   |
| ASSETS                                                                                                                                                                        |   |                           |              |                                  |   |   |   |
| CURRENT                ASSETS:                                                                                                                                                |   |                           |              |                                  |   |   |   |
| Cash                and cash equivalents                                                                                                                                      |   | $                              | 1,213             |                                  | $      | 4,061 |   |
| Marketable                equity securities                                                                                                                                   |   |                           | 3,035             |                                  |   | 1,149 |   |
| Inventory                                                                                                                                                                     |   |                           | 8,573             |                                  |   | 8,573 |   |
| Prepaid                expenses and other current assets                                                                                                                      |   |                           | 600               |                                  |   | 600 |   |
| Due                from related party                                                                                                                                         |   |                           | 26,288            |                                  |   | 14,459 |   |
| Total                current assets                                                                                                                                           |   |                           | 39,709            |                                  |   | 28,842 |   |
|                                                                                                                                                                          |   |                           |              |                                  |   |   |   |
|                                                                                                                                                                          |   |                           |              |                                  |   |   |   |
| PROPERTY,                NET                                                                                                                                                  |   |                           | 254,982           |                                  |   | 257,578 |   |
| Total                assets                                                                                                                                                   |   | $                              | 294,691           |                                  | $      | 286,420 |   |
|                                                                                                                                                                          |   |                           |              |                                  |   |   |   |
| LIABILITIES                AND STOCKHOLDERS’ DEFICIENCY                                                                                                                 |   |                           |              |
|                                                                                                                                                                          |   |                           |              |                                  |   |   |   |
| CURRENT                LIABILITIES:                                                                                                                                           |   |                           |              |                                  |   |   |   |
| Accounts                payable and accrued expenses                                                                                                                          |   | $                              | 52,406            |                                  | $      | 59,902 |   |
| Judgment                Reserve                                                                                                                                               |   |                           | -                 |                                  |   | 150,000 |   |
| Credit                card obligations                                                                                                                                        |   |                           | 96,428            |                                  |   | 91,558 |   |
| Due                to related parties                                                                                                                                         |   |                           | 891,349           |                                  |   | 691,432 |   |
| Current                portion of mortgage payable                                                                                                                            |   |                           | 79,606            |                                  |   | 10,697 |   |
|                                                                                                                                                                          |   |                           |              |                                  |   |   |   |
| Total                current liabilities                                                                                                                                      |   |                           | 1,119,789         |                                  |   | 1,003,589 |   |
| Due                to related parties, net of current portion                                                                                                                 |   |                           | 50,000            |                                  |   | 50,000 |   |
| Mortgage                payable, net of current portion                                                                                                                       |   |                           | -                 |                                  |   | 74,178 |   |
| Total                Liabilities                                                                                                                                              |   |                           | 1,169,789         |                                  |   | 1,127,767 |   |
| STOCKHOLDERS’                DEFICIENCY                                                                                                                                 |   |                           |              |                                  |   |   |   |
| Common                stock, $0.01 par value; 30,000,000 shares                authorized; issued and outstanding 3,522,502                and 3,522,502, shares respectively |   |                           | 35,225            |                                  |   | 35,225 |   |
| Preferred                stock, $0.01 par value; 2,000,000 shares                authorized; 1,105,679 shares issued and                outstanding                           |   |                           | 11,057            |                                  |   | 11,057 |   |
| Additional                paid-in-capital                                                                                                                                     |   |                           | 2,668,155         |                                  |   | 2,668,155 |   |
| Deficit                                                                                                                                                                       |   |                           | (3,547,081        | )                                     |   | (3,513,330 | ) |
| Treasury                stock, at cost; 39,975 shares                                                                                                                         |   |                           | (42,454           | )                                     |   | (42,454 | ) |
| Total                stockholders’ deficiency                                                                                                                           |   |                           | (875,098          | )                                     |   | (841,347 | ) |
|                                                                                                                                                                          |   |                           |              |                                  |   |   |   |
| Total                liabilities and stockholders’ deficiency                                                                                                           |   | $                              | 294,691           |                                  | $      | 286,420 |   |

----

|                                                                               |        | Three                Months Ended |      | Six                Months Ended |   |
|------------------------------------------------------------------------------------|--------|-----------------------------------|-----------|---------------------------------|--------|
|                                                                               |   | August                31, 2007    |      | August                31,2006   |   | August                31, 2007 |   | August                31,2006 |   |
|                                                                               |   |                              |      |                            |   |   |   |   |   |
| REVENUES:                                                                          |   |                              |      |                            |   |   |   |   |   |   |   |   |   |
| Initial                franchise fees                                              |   | $                                 | -         |                            | $      | - |   | $ | - |   | $ | - |   |
| Continuing                franchise fees                                           |   |                              | 30,000    |                            |   | 40,000 |   |   | 85,000 |   |   | 104,250 |   |
| Sponsorship/advertising                                                            |   |                              | -         |                            |   | 57,500 |   |   | 45,000 |   |   | 127,500 |   |
| Other                                                                              |   |                              | 16,581    |                            |   | 13,241 |   |   | 33,123 |   |   | 27,656 |   |
|                                                                               |   |                              | 46,581    |                            |   | 110,741 |   |   | 163,123 |   |   | 259,406 |   |
|                                                                               |   |                              |      |                            |   |   |   |   |   |   |   |   |   |
| OPERATING                EXPENSES:                                                 |   |                              |      |                            |   |   |   |   |   |   |   |   |   |
| Consulting                                                                         |   |                              | 30,000    |                            |   | 49,000 |   |   | 78,500 |   |   | 103,000 |   |
| Referee                fees                                                        |   |                              | 8,600     |                            |   | 27,795 |   |   | 20,200 |   |   | 45,541 |   |
| Salaries                                                                           |   |                              | 14,950    |                            |   | 14,950 |   |   | 29,900 |   |   | 29,900 |   |
| Travel                and promotion                                                |   |                              | (2,394    | )                               |   | 29,741 |   |   | 3,378 |   |   | 46,572 |   |
| Depreciation                                                                       |   |                              | 1,298     |                            |   | 1,298 |   |   | 2,596 |   |   | 2,596 |   |
| Other                                                                              |   |                              | 20,737    |                            |   | 17,246 |   |   | 48,358 |   |   | 47,082 |   |
|                                                                               |   |                              | 73,191    |                            |   | 140,030 |   |   | 182,932 |   |   | 274,691 |   |
|                                                                               |   |                              |      |                            |   |   |   |   |   |   |   |   |   |
| Income                (loss) from operations                                       |   |                              | (26,610   | )                               |   | (29,289 | ) |   | (19,809 | ) |   | (15,285 | ) |
|                                                                               |   |                              |      |                            |   |   |   |   |   |   |   |   |   |
| OTHER                INCOME (EXPENSES):                                            |   |                              |      |                            |   |   |   |   |   |   |   |   |   |
| Net                gain (loss) from marketable equity securities                   |   |                              | (846      | )                               |   | (7,141 | ) |   | (1,021 | ) |   | (1,256 | ) |
| Interest                expense                                                    |   |                              | (7,368    | )                               |   | (6,222 | ) |   | (12,935 | ) |   | (13,057 | ) |
| Interest                income                                                     |   |                              | 2         |                            |   | 7 |   |   | 14 |   |   | 88 |   |
|                                                                               |   |                              | (8,212    | )                               |   | (13,356 | ) |   | (13,942 | ) |   | (14,225 | ) |
|                                                                               |   |                              |      |                            |   |   |   |   |   |   |   |   |   |
| NET                INCOME (LOSS)                                                   |   | $                                 | (34,822   | )                               | $      | (42,645 | ) | $ | (33,751 | ) |   | (29,510 | ) |
|                                                                               |   |                              |      |                            |   |   |   |   |   |   |   |   |   |
| Earnings                (loss) per common share:                                   |   |                              |      |                            |   |   |   |   |   |   |   |   |   |
| Basic                                                                              |   | $                                 | (.01      | )                               | $      | (.01 | ) | $ | (.01 | ) |   | (.01 | ) |
| Diluted                                                                            |   | $                                 | (.01      | )                               | $      | (.01 | ) | $ | (.01 | ) |   | (.01 | ) |
| WEIGHTED                AVERAGE NUMBER OF COMMON                SHARES OUTSTANDING |   |                              |      |                            |   |   |   |   |   |   |   |   |   |
| Basic                                                                              |   |                              | 3,482,527 |                            |   | 3,482,527 |   |   | 3,482,527 |   |   | 3,483,802 |   |
| Diluted                                                                            |   |                              | 4,588,206 |                            |   | 4,588,206 |   |   | 4,588,206 |   |   | 4,589,481 |   |

----

**(Unaudited)**

|                                          |   | Common                Stock |      | Preferred                Stock |   | Additional  |   |   |      |    |   | Total   |   |
|------------------------------------------|--------|-----------------------------|-----------|--------------------------------|--------|-------------|--------|--------|-----------|---------|--------|---------|--------|
|                                     |   | Shares                      |      |                           |   | Shares      |   |   |      | Paid-in |   |    |   | Treasury |   | Stockholders’ |   |
|                                     |   | Outstanding                 |      | Amount                         |   | Outstanding |   | Amount |      | Capital |   | Deficit |   | Stock |   | Deficiency |   |
|                                     |   |                        |      |                           |   |        |   |   |      |    |   |    |   |   |   |   |   |
| Balance                February 28, 2007 |   |                        | 3,522,502 |                           | $      | 35,225      |   |   | 1,105,679 |    | $      | 11,057  |   | $ | 2,668,155 |   | $ | (3,513,330 | ) | $ | (42,454 | ) | $ | (841,347 | ) |
| Net                Income (loss)         |   |                        |      |                           |   | -           |   |   | -         |    |   | -       |   |   |   |   |   | 1,071 |   |   | 1,071 |   |   |   |   |
|                                     |   |                        |      |                           |   |        |   |   |      |    |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance                May 31, 2007      |   |                        | 3,522,502 |                           | $      | 35,225      |   |   | 1,105,679 |    | $      | 11,057  |   | $ | 2,668,155 |   | $ | (3,512,259 | ) | $ | (42,454 | ) | $ | (840,276 | ) |
|                                     |   |                        |      |                           |   |        |   |   |      |    |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                loss                  |   |                        | -         |                           |   | -           |   |   | -         |    |   | -       |   |   | - |   |   | (34,822 | ) |   | - |   |   | (34,822 | ) |
|                                     |   |                        |      |                           |   |        |   |   |      |    |   |    |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance                August 31, 2007   |   |                        | 3,522,502 |                           | $      | 35,225      |   |   | 1,105,679 |    | $      | 11,057  |   | $ | 2,668,155 |   | $ | (3,547,081 | ) | $ | (42,454 | ) | $ | (875,098 | ) |

----

|                                                                                                                      |   | Six                  Months Ended |     |
|---------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------|----------|
|                                                                                                                      |   | August                  31, 2007  |     | August                  31, 2006 |   |
|                                                                                                                      |   |                              |     |   |   |
| CASH                  FLOWS FROM OPERATING ACTIVITIES:                                                                    |   |                              |     |   |   |
| Net                  Income (loss)                                                                                        |   | $                                 | (33,751  | ) | $ | (29,510 | ) |
| Adjustments                  to reconcile net income(loss) to net                  cash provided by operating activities: |   |                              |     |   |   |   |   |
| Depreciation                                                                                                              |   |                              | 2,596    |   |   | 2,596 |   |
| Non-cash                  compensation                                                                                    |   |                              | -        |   |   | (3,825 | ) |
| Change                  in operating assets and liabilities:                                                              |   |                              |     |   |   |   |   |
| Judgment                  Reserve                                                                                         |   |                              | (150,000 | ) |   |   |   |
| Marketable                  equity securities                                                                             |   |                              | (1,886   | ) |   | (5,328 | ) |
| Accounts                  payable and accrued expenses                                                                    |   |                              | (7,496   | ) |   | (1,548 | ) |
| Credit                  card obligations                                                                                  |   |                              | 4,870    |   |   | 16,759 |   |
|                                                                                                                      |   |                              | (151,916 | ) |   | 8,654 |   |
| Net                  cash used in operating activities                                                                    |   |                              | (185,667 | ) |   | (20,856 | ) |
|                                                                                                                      |   |                              |     |   |   |   |   |
| CASH                  FLOWS FROM FINANCING ACTIVITIES:                                                                    |   |                              |     |   |   |   |   |
| Loans                  from (Repayments to) related parties                                                               |   |                              | 188,088  |   |   | 23,336 |   |
| Decrease                  in mortgage payable                                                                             |   |                              | (5,269   | ) |   | (4,880 | ) |
|                                                                                                                      |   |                              |     |   |   |   |   |
| Net                  cash provided by financing activities                                                      |   |                              | 182,819  |   |   | 18,456 |   |
|                                                                                                                      |   |                              |     |   |   |   |   |
| NET                  INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS                                                      |   |                              | (2,848   | ) |   | (2,400 | ) |
|                                                                                                                      |   |                              |     |   |   |   |   |
| CASH                  AND CASH EQUIVALENTS, beginning of period                                                           |   |                              | 4,061    |   |   | 5,517 |   |
|                                                                                                                      |   |                              |     |   |   |   |   |
| CASH                  AND CASH EQUIVALENTS, end of period                                                                 |   | $                                 | 1,213    |   | $ | 3,117 |   |
| SUPPLEMENTAL                  DISCLOSURES OF CASH FLOW INFORMATION:                                                       |   |                              |     |   |   |   |   |
| Interest                  paid                                                                                            |   | $                                 | 11,247   |   | $ | 13,057 |   |
| Income                  tax paid                                                                                          |   | $                                 | -        |   | $ | - |   |

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| **1.** | **Description                of Business and Basis of Presentation**: |
|--------|-----------------------------------------------------------------------|

| **2.** | **Summary                of Significant Accounting Policies**: |
|--------|----------------------------------------------------------------|

***Principles      of consolidation***

***Fair      value disclosures -***

***Cash      and cash equivalents -***

***Marketable      equity      securities**      -*

----

***Inventory      -***

***Depreciation      expense -***

***Revenue      recognition -***

***Income      taxes***

***Estimates***

***Advertising      costs***

----

***Stock-based      compensation***

***Earnings      (loss) per share***
**      - **
*.*

***Comprehensive      income***

***Referee      fees***

| **3.** | **Due                from Related Party**                -                At August 31, 2007 and February 28, 2007, the balance due from related                party of $26,288 and $14,459, respectively is due from Meisenheimer                Capital, Inc. (“MCI”), controlling stockholder of USBL, bears no interest,                and is due on demand. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **4.** | **Property,                Net** |
|--------|----------------------------------|

|                                      |   | August                  31, |    | February                  28, |   |
|-------------------------------------------|--------|-----------------------------|---------|-------------------------------|--------|
|                                      |   | 2007                        |    | 2007                          |   |
|                                      |   | (unaudited)                 |    |                          |   |
|                                      |   |                        |    |                          |   |
| Land                                      |   | $                           | 121,253 |                          | $      | 121,253 |   |
| Building                                  |   |                        | 155,747 |                          |   | 155,747 |   |
| Total                                     |   |                        | 277,000 |                          |   | 277,000 |   |
|                                      |   |                        |    |                          |   |   |   |
| Accumulated                  depreciation |   |                        | (22,018 | )                             |   | (19,422 | ) |
|                                      |   |                        |    |                          |   |   |   |
| Property,                  net            |   | $                           | 254,982 |                          | $      | 257,278 |   |

----

| **5.** | **Judgment                Reserve**                -                In December 2006, the Company learned that Lexcar, LLC was granted                a                default judgment against USBL on May 9, 2006 in the amount of $186,378                in                an action pending in the United States District Court for the Southern                District of New York. The action alleged that USBL breached its agreement                with Lexcar by failing to make a payment of $25,000 and by failing                to                repurchase the Westchester Wildfire franchise for $150,000. At February                28, 2007, the Company provided a $150,000 reserve for the ultimate                resolution of this matter. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Effective                July 31, 2007, the Company and Lexcar, LLC executed a settlement                agreement                whereby Lexcar was paid $140,000 in full and final settlement of                this                matter. The $10,000 lower amount paid than reserved for has been                reflected                in the accompanying statements of operations for the three and six                months                ended August 31, 2007 as a reduction in other operating                expenses. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **6.** | **Credit                Card Obligations** |
|--------|--------------------------------------------|

| **7.** | **Due                to Related Parties** |
|--------|-------------------------------------------|

|                                                                                                                                                                                                       |   | August                31,2007 |     | February                28,2007 |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------|----------|---------------------------------|--------|
|                                                                                                                                                                                                       |   | Unaudited                     |     |                            |   |
| USBL                loans payable to Spectrum Associates, Inc. (“Spectrum”), a                corporation controlled by the two officers of USBL, interest                at 6%, due on demand |   | $                             | 480,920  |                            | $      | 436,920 |   |
| USBL                loans payable to the two officers of USBL interest                at 6%, due on demand                                                                                                 |   |                          | 270,429  |                            |   | 254,512 |   |
| MCREH                note payable to mother of the two officers of USBL, interest                at 6%, due December 31, 2011                                                                              |   |                          | 50,000   |                            |   | 50,000 |   |
| MCREH                note payable to Spectrum, interest at 7%, due                on demand, secured by MCREH property                                                                                     |   |                          | 25,000   |                            |   | - |   |
| MCREH                note payable to president of USBL, interest at 7%,                due on demand, secured by MCREH property                                                                            |   |                          | 45,000   |                            |   | - |   |
| MCREH                note payable to mother of the two officers of USBL,                interest of 7%, due on demand, secured by MCREH                property                                            |   |                          | 70,000   |                            |   | - |   |
| Total                                                                                                                                                                                                      |   | $                             | 941,349  |                            | $      | 741,432 |   |
| Less                current portion                                                                                                                                                                        |   |                          | (891,349 | )                               |   | (641,432 | ) |
| Noncurrent                portion                                                                                                                                                                          |   | $                             | 50,000   |                            | $      | 50,000 |   |

----

| **8.** | **Mortgage                Payable** |
|--------|-------------------------------------|

| Year              Ending February 28,  |   |   |   |
|---------------------------------------------|--------|--------|--------|
| 2008                                        |   | $      | 2,617  |   |
| 2009                                        |   |   | 74,057 |   |
| TOTAL                                       |   | $      | 79,606 |   |

| **9.** | **Stockholders’                  Equity** |
|--------|-------------------------------------------------|
|   |   |
|--------|--------|
|   | Each                share of common stock has one vote. Each share of preferred stock                has five                votes, is entitled to a 2% non-cumulative annual dividend, and is                convertible at any time into one share of common                stock. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **10.** | **Related                  Party Transactions** |
|---------|-------------------------------------------------|
|   |   |
|--------|--------|
|   | In                the three and six months ended August 31, 2007 and 2006, USBL included                in                continuing franchise fees revenues from MCI of $30,000, $75,000,                $30,000,                and $75,000, respectively. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |
|--------|--------|
|   | In                the three and six months ended August 31, 2007 and 2006, USBL received                advertising revenues from Spectrum totaling $0, $45,000, $57,500,                and                $127,500, respectively. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |
|--------|--------|
|   | In                the three and six months ended August 31, 2007 and 2006, MCREH received                rental income from Cadcom, Inc., a corporation controlled by the                two                officers of USBL, totaling $16,500, $33,000, $12,000, and $26,400,                respectively. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |
|--------|--------|
|   | In                the three and six months ended August 31, 2007 and 2006, USBL included                in                consulting fees expenses to MCI of $30,000, $75,000, $45,000, and                $90,000,                respectively. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

----

| **ITEM              3.** | **CONTROLS                AND PROCEDURES.**** ** |
|--------------------------|-------------------------------------------------------|

----

**PART      II**

**OTHER      INFORMATION**

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

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

| Exhibit                No.: |   | Description:                                                                                                                                                    |
|-----------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                        |   |                                                                                                                                                            |
| 31.1                        |   | Certification                of principal executive officer                                                                                                     |
|                        |   |                                                                                                                                                            |
| 31.2                        |   | Certification                of principal financial officer                                                                                                     |
|                        |   |                                                                                                                                                            |
| 32                          |   | Certification                pursuant to 18 U.S.C. Section 1350 adopted pursuant to Section 906                of the                Sarbanes-Oxley Act of 2002 |

----

**SIGNATURES**

|   | UNITED                  STATES BASKETBALL LEAGUE, |
|--------|---------------------------------------------------|
|   | INC.                                              |
|   |                                              |   |
|   | By:                                               |  /s/                  Daniel T. Meisenheimer III |
|   |                                              |  Daniel                  T. Meisenheimer III |
|   |                                              |  Chairman                  and President |
|   |                                              |   |
|   | By:                                               |  /s/                  Richard C. Meisenheimer |
|   |                                              |  Richard                  C. Meisenheimer |
|   |                                              |  Chief                  Financial Officer and |
|   |                                              |  Director |

----

**EXHIBIT      INDEX**

| Exhibit                No.: |   | Description:                                                                                                                                                    |
|-----------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                        |   |                                                                                                                                                            |
| 31.1                        |   | Certification                of principal executive officer                                                                                                     |
|                        |   |                                                                                                                                                            |
| 31.2                        |   | Certification                of principal financial officer                                                                                                     |
|                        |   |                                                                                                                                                            |
| 32                          |   | Certification                pursuant to 18 U.S.C. Section 1350 adopted pursuant to Section 906                of the                Sarbanes-Oxley Act of 2002 |

----