U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549



                                   FORM 10-QSB/A



             QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934



                For the quarterly period ended December 31, 2006


                        Commission File Number: 000-50936


                               Birch Branch, Inc.
        ----------------------------------------------------------------
        (Exact name of small business issuer as specified in its charter)


           Colorado                                   84-1124170
 ------------------------------               ------------------------------
(State of other jurisdiction of              (IRS Employer Identification No.)
 incorporation or organization)


                2560 W. Main St., Suite 200, Littleton, CO 80120
           ----------------------------------------------------------
           (Address of principal executive offices including zip code)


                                 (303) 794-9450
                           --------------------------
                           (Issuer's telephone number)


Check whether the issuer (1) filed all reports required to be filed by Section
13 or 15(d) of the Exchange Act 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 checkmark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act)

                                 Yes [X] No [_]

As of December 31, 2006, the Registrant had 1,274,893 shares of common stock, no
par value per share, outstanding.

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


<PAGE>



ITEM 1 - FINANCIAL INFORMATION

                               BIRCH BRANCH, INC.
                          (A Development Stage Company)
                                 BALANCE SHEETS

                                     ASSETS

                                                 December 31,     June 30,
                                                     2006           2006
                                                 (Unaudited)    (See Note 1)
                                                ------------     -----------

Current Assets
 Cash                                           $         -      $    2,980
                                                -----------      ----------
Total Current Assets                                      -           2,980

Real estate, land                                         -          55,595
Real estate, building, net of accumulated
 depreciation of $7,660 at June 30, 2006                  -         390,678
Furnishings, net of accumulated depreciation
 of $1,262 at June 30, 2006                               -           7,838
                                                -----------      ----------
Total Assets                                    $         -      $  457,091
                                                ===========      ==========

                     LIABILITIES AND STOCKHOLDERS' (DEFICIT)

Current Liabilities
 Accounts payable                               $     1,000      $        -
 Accounts payable, related party                          -          34,069
 Accrued expenses                                         -           2,944
                                                -----------      ----------
  Total Current Liabilities                           1,000          37,013

Mortgage note payable, related party                      -         430,000
Accrued interest payable, related party                   -          25,557
                                                -----------      ----------
Total Liabilities                                     1,000         492,570

Stockholders' (Deficit):
 Preferred Stock, no par value,
  50,000,000 shares authorized,
  none issued and outstanding                             -               -
 Common Stock, no par value,
  500,000,000 shares authorized
  1,274,893 shares issued and
  outstanding                                        65,613          65,613
Additional Paid-In Capital                          148,502               -
Treasury Stock                                      (25,000)              -
Accumulated (Deficit)                                (5,173)         (5,173)
Accumulated (Deficit) during development stage     (184,942)        (95,919)
                                                -----------      ----------
Total Stockholders' (Deficit)                        (1,000)        (35,479)
                                                -----------      ----------

Total Liabilities and Stockholders' (Deficit)   $         -      $  457,091
                                                ===========      ==========



    The accompanying notes are an integral part of the financial statements.

                                       F-1
<PAGE>


                               BIRCH BRANCH, INC.
                          (A Development Stage Company)
                            STATEMENTS OF OPERATIONS

                                  (Unaudited)



                                                        Three Months Ended
                                                    December 31,   December 31,
                                                      2006             2005


Revenues                                          $        --       $        --
                                                  -----------       -----------

Expenses
   Accounting and auditing                                 --             6,220
   Legal fees                                           2,094            12,291
   Stock transfer fees                                  2,088                --
   Other                                                  762               420
                                                  -----------       -----------
                                                        4,944            18,931
                                                  -----------       -----------
(Loss) From Continuing Operations                      (4,944)          (18,931)

Discontinued Operations:
 Loss on discontinued operations
 (including loss on disposal in
  2006 of $52,017)                                    (63,751)          (13,565)
                                                  -----------       -----------

Net (Loss)                                        $   (68,695)          (32,496)
                                                  -----------       -----------

Per Share                                         $      (.05)      $      (.03)
                                                  ===========       ===========

Weighted Average Number of Shares
 Outstanding                                        1,287,121         1,287,393
                                                  ===========       ===========



The accompanying notes are an integral part of the financial statements.


                                      F-2

<PAGE>



                               BIRCH BRANCH, INC.
                          (A Development Stage Company)
                            STATEMENTS OF OPERATIONS
                                   (Unaudited)

                                                              For the Period
                                                               From July 1,
                                                               2002 (date of
                                                              commencement of
                                                                development
                                       Six Months Ended       stage) through
                                          December 31           December 31,
                                      2006           2005          2006


Revenues                          $          -   $         -   $         -
                                  ------------   -----------   -----------

Expenses
   Accounting and auditing               4,810         7,095        20,920
   Legal fees                            2,094        13,786        28,407
   Stock transfer fees                   3,809             -         7,661
   Other                                 1,507           546         6,722
                                  ------------   -----------   -----------
                                        12,220        21,427        63,710
                                  ------------   -----------   -----------
(Loss) From Continuing Operations      (12,220)      (21,427)      (63,710)

Discontinued Operations:
 Loss on discontinued operations
 (including loss on disposal in
  2006 of $52,017)                     (76,803)      (16,964)     (121,232)
                                   -----------   -----------   -----------

Net (Loss)                        $    (89,023)      (38,391)     (184,942)
                                  ------------   -----------   -----------

Per Share                         $       (.07)  $      (.03)  $      (.14)
                                  ============   ===========   ===========

Weighted Average Number of Shares
 Outstanding                         1,287,257     1,287,393     1,287,393
                                  ============   ===========   ===========



The accompanying notes are an integral part of the financial statements.


                                      F-3


<PAGE>

                               BIRCH BRANCH, INC.
                          (A Development Stage Company)
                            STATEMENTS OF CASH FLOWS
                                   (Unaudited)
                                                               For the Period
                                                                From July 1,
                                                                2002 (date of
                                                              commencement of
                                                                 development
                                        Six Months Ended       stage) through
                                           December 31          December 31,
                                       2006         2005             2006
Cash Flows from (Used in):
 Operating Activities of
  Continued Operations
   Net (Loss)                       $  (89,023)  $   (38,391)   $  (184,942)
    Less(Loss)from Discontinued
    Operations                         (76,803)      (16,964)      (121,232)
                                   -----------   -----------    -----------
Net (Loss) from Continuing
 Operations                            (12,220)      (21,427)       (63,710)

  Adjustment to reconcile net
   (Loss) to net cash provided
    by operating activities:
    (Decrease) in accounts payable
     and accrued expenses               (2,153)      (10,947)       (15,017)
                                   -----------   -----------    -----------
Net Cash (Used in) Operating
  Activities                           (14,373)      (32,374)       (78,727)
                                   -----------   -----------    -----------
Cash Flows from (Used in):
 Financing Activities of Continuing
  Operations:
   Additional paid-in capital                -             -          2,424
   Advances from related party          16,670        35,321         85,936
                                   -----------   -----------    -----------
Net Cash Provided by Financing
  Activities                            16,670        35,321         88,360
                                   -----------   -----------    -----------
Discontinued Operations:
Cash (Used in) Discontinued
 Operations                             (5,277)       (2,947)       (12,613)
                                   -----------   -----------    -----------
Net Cash Provided by (Used in)
 Discontinued Operations                (5,277)       (2,947)       (12,613)
                                   -----------   -----------    -----------

Increase (Decrease) in Cash             (2,980)            -         (2,980)

Cash, Beginning of Period                2,980         2,980          2,980
                                   -----------   -----------    -----------
Cash, End of Period                          -         2,980              -
                                   ===========   ===========    ===========
Interest Paid                      $         -   $         -    $         -
                                   ===========   ===========    ===========
Income Taxes Paid                  $         -   $         -    $         -
                                   ===========   ===========    ===========




                                      F-4
<PAGE>



Schedule of non-cash financing and investing activities:

Construction in progress financed
 by advances payable from related
 party including accrued interest  $         -   $    12,680    $   398,517
                                   ===========   ===========    ===========


Exchange of real estate asset for
 note payable, other liabilities
 and additional paid-in-capital    $   549,183   $         -    $   549,183
                                   ===========   ===========    ===========





    The accompanying notes are an integral part of the financial statements.



                                      F-5




<PAGE>



                               BIRCH BRANCH, INC.
                          (A Development Stage Company)
                          NOTES TO FINANCIAL STATEMENTS
                          December 31, 2006 (Unaudited)

Note 1 -    Unaudited Financial Statements
------------------------------------------

The balance sheet as of December 31, 2006, the statements of operations for the
three months and six month periods ended December 31, 2006 and 2005 and the
statements of cash flows for the six month periods ended December 31, 2006 and
2005, have been prepared by Birch Branch, Inc. (Company) without audit, pursuant
to the rules and regulations of the Securities and Exchange Commission. Certain
information and footnote disclosures, normally included in the financial
statements prepared in accordance with accounting principles generally accepted
in the United States of America, have been condensed or omitted as allowed by
such rules and regulations, and the Company believes that the disclosures are
adequate to make the information presented not misleading. In the opinion of
management, all adjustments (which include only normal recurring adjustments)
necessary to present fairly the financial position, results of operations and
changes in financial position at December 31, 2006 and for all periods
presented, have been made.

It is suggested that these statements be read in conjunction with the June 30,
2006 audited financial statements and the accompanying notes included in the
Company's Report on Form 10-KSB, filed with the Securities and Exchange
Commission.

Note 2-   Description of Business and Summary of Significant Accounting Policies
--------------------------------------------------------------------------------

Birch Branch, Inc. (the Company) was incorporated in the State of Colorado on
September 28, 1989. The Company was formed to pursue real estate development in
Nebraska, and has since completed construction on a Studio/private museum/bed
and breakfast rental facility. There were four additional lots included in this
development, which were being held as investments for potential future
development or sale.

In December, 2006 all of the property described above was sold pursuant to an
Asset Purchase Agreement, dated December 6, 2006, between the Company and the
Company's then President ("Purchaser"). The consideration received by the
Company consisted of 12,500 shares of Company common stock that was owned by the
Purchaser together with the cancellation of a note due to Purchaser with a
principal amount due of $430,000, secured by the Company's assets, all related
accrued interest and the release of the Company from all other liabilities due
to Purchaser.

The Company is a development stage company that has not had any significant
revenue since inception. The Company realized a net loss of approximately
$184,942 during the period from inception through December 31, 2006, and there
is no assurance that the Company will generate revenue or earn profit in the
future. Effective December 6, 2006 the Company intends to evaluate structure and
complete a merger with, or acquisition of, prospects consisting of private
companies, partnerships or sole proprietorships.

Since inception, the Company has been economically dependent on its officers and
directors to fund operations. In order to meet its liquidity needs during the
next fiscal year, the Company signed a Revolving Credit Agreement with certain
officers and shareholders on January 23, 2007. The Revolving Credit Agreement
does not obligate the Lender to make any loans but any loans made by the Lender
to the Company, up to an outstanding principal balance of $250,000, will be
subject to the terms of the Revolving Credit Agreement and the Revolving Loan
Note.



                                      F-6
<PAGE>
Cash
----

The Company considers all highly liquid instruments purchased with an original
maturity of three months or less to be cash equivalents. The Company continually
monitors its positions with, and the credit quality of, the financial
institutions with which it invests.

Use of Estimates
----------------

The preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets and
liabilities, disclosures of contingent assets and liabilities at the date of the
financial statements and the reported amounts of revenues and expenses during
the reporting period. Actual results could differ from those estimates.


Note 3 -  Basis of Presentation - Going Concern
-----------------------------------------------

The accompanying financial statements have been prepared in conformity with
generally accepted accounting principles in the United States of America, which
contemplates continuation of the Company as a going concern. However, the
Company has negative working capital, a stockholders' deficit and no active
business operations, which raises substantial doubt about its ability to
continue as a going concern.

In view of these matters, the Company will need to continue to be dependent on
its officers and directors in order to meet its liquidity needs during the next
fiscal year.

There is no assurance that the Company's officers and directors will fund the
necessary operating capital, or that revenues will commence sufficient to assure
the eventual profitability of the Company. Management believes that this plan
provides an opportunity for the Company to continue as a going concern.

Note 4 -  Stockholders' Equity
------------------------------

The common stock of the Company is currently trading on the Over the Counter
Bulletin Board system under the symbol "BHBH.OB".

As of December 31, 2006 there were 1,274,893 shares of the Company's common
stock outstanding and held of record by approximately 398 holders. This number
of holders does not include beneficial owners who hold shares at broker/dealers
in "street name".

On December 6, 2006, 12,500 shares of the Company's common stock was returned to
treasury pursuant to an Asset Purchase Agreement with the Company's then
President.



                                      F-7
<PAGE>
Note 5 -  Related Party Transactions
------------------------------------

Prior to December 2006, the Company's then President advanced funds to the
Company for construction in progress for a building and general operating
expenses. The construction of the building was completed in September 2005, and
the Company's then President and the Company converted $381,134 of the advances
and $48,866 of accrued interest to a mortgage note payable totaling $430,000,
collateralized by the building and attached real estate owned by the Company.

In December 2006, the land, building and improvements ("LB&I") and furniture in
the building were sold, pursuant to an Asset Purchase Agreement, dated December
6, 2006, to the Company's then President in exchange for (i) the cancellation of
the $430,000 note payable, (ii) accrued interest payable related to the note of
approximately $39,976, (iii) additional advances of approximately $50,739, (iv)
the assumption of accounts payable and accrued liabilities of approximately
$3,468 and, (v) the return to the Company of 12,500 shares of the Company's
outstanding common stock valued at $25,000, collectively "Proceeds". Due to the
fact that an active trading market for the Company's common stock did not exist
at the time of this transaction, the $2 per share valuation of the common stock
was established through negotiations between the Company's Board of Directors
and the Company's President. The Proceeds received by the Company from the then
President totaled $549,183. All proceeds in excess of fair market value,
approximately $96,485, have been recognized as an increase to paid-in-capital
pursuant to Accounting Principles Board Opinion No. 26 and FAS 57 and APB 26
paragraph 20 as they relate to transactions with affiliated parties and
extinguishment of debt.

The Company recognized a loss of $52,017 from the sale of LB&I and furniture.
This loss is reported in Discontinued Operations in the Company's Statement of
Operations for the three and six months ended December 31, 2006. The loss on the
sale of the LBI and furniture was calculated by deducting the net book value of
the LB&I and furniture of $452,697 from the deemed proceeds of $400,681. Deemed
proceeds consisted of $390,000 in fair market value of the LB&I and $10,681 of
net book value of the furniture. The fair market value for the LB&I was
determined based on a local real estate broker's research and evaluation of the
local market and the subject property.

The Company uses the offices of certain officers and directors to carry on day
to day business operations for its minimal office facility needs (staff,
supplies and other miscellaneous items). As of December, 2006 and in
consideration for these services, the Company pays $1,500 per month to an
affiliate of one of the Company's officers.

On December 6, 2006, a Stock Purchase Agreement was made by and between Mathis
Family Partners, Ltd., Lazzeri Family Trust, and Timothy Brasel and/or assigns
(Mathis, Lazzeri and Brasel collectively "Investor") and Schumacher &
Associates, Inc. Money Purchase Plan & Trust, a shareholder of Birch Branch,
Inc. and Michael L. Schumacher, the Company's past President. In the Stock
Purchase Agreement, Schumacher agreed to sell 762,500 fully paid and
nonassessable Shares of Birch Branch's common stock to Investor. The Birch
Branch Shares purchased equal approximately 59.81% of all issued and outstanding
Shares of Birch Branch common stock. The aggregate purchase price paid by the
Investors for the Birch Branch Shares was $450,000.

Note 6 -   Change in Control and Agreement and Plan of Reorganization
---------------------------------------------------------------------

On September 26, 2006 the Company entered into an Agreement and Plan of
Reorganization with Fluid Audio Networks, Inc. ("FAN") under which, following a
proposed 3.75 for 1 forward stock split of the outstanding common stock of the
Company, the Company would issue 30,808,584 shares of common stock to acquire
all of the outstanding common stock of FAN. Additionally, the Company was to
divest itself of its real estate assets by conveying these assets to its
President in exchange for the assumption of all the parent company debt and
cancellation of 50,000 (post split) shares of its common stock held by its
President and transferred to it. The Company's President was to convey for
cancellation an additional 50,000 shares (post split) of the Company's common
stock in exchange for a payment of $500,000.

The Agreement and Plan of Reorganization was subject to certain significant
contingencies which must have been resolved by November 30, 2006 in order for
the transaction to close. As of November 30, 2006, several contingencies had not
been satisfied, therefore, following a brief extension of time to attempt to
clear the open contingencies, which was not successful, the Agreement and Plan
of Reorganization was terminated without any further commitment or obligation by
the Company.




                                      F-8
<PAGE>
On December 6, 2006, a Stock Purchase Agreement was made by and between Mathis
Family Partners, Ltd., Lazzeri Family Trust, and Timothy Brasel and/or assigns
(Mathis, Lazzeri and Brasel collectively "Investor") and Schumacher &
Associates, Inc. Money Purchase Plan & Trust, a shareholder of Birch Branch,
Inc. and Michael L. Schumacher, the Company's past President. In the Stock
Purchase Agreement, Schumacher agreed to sell 762,500 fully paid and
nonassessable Shares of Birch Branch's common stock to Investor. The Birch
Branch Shares purchased equal approximately 59.81% of all issued and outstanding
Shares of Birch Branch common stock as of December 31, 2006. The aggregate
purchase price paid by the Investors for the Birch Branch Shares was $450,000.
This transaction resulted in a change in control of the Company.


















                                      F-9
<PAGE>


ITEM 2 - MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
         AND RESULTS OF OPERATIONS

Certain statements in this Management's Discussion and Analysis of Financial
Condition and Results of Operations which are not historical facts are
forward-looking statements such as statements relating to future operating
results, existing and expected competition, financing and refinancing sources
and availability and plans for future development or expansion activities and
capital expenditures. Such forward-looking statements involve a number of risks
and uncertainties that may significantly affect our liquidity and results in the
future and, accordingly, actual results may differ materially from those
expressed in any forward-looking statements. Such risks and uncertainties
include, but are not limited to, those related to effects of competition,
leverage and debt service financing and refinancing efforts, general economic
conditions, changes in laws and regulations, and risks related to merger and
acquisition activities. The following discussion and analysis should be read in
conjunction with the financial statements and notes thereto appearing elsewhere
in this report.

Overview

The Company was organized on September 28, 1989 under the laws of the state of
Colorado. Until November 12, 2002, the Company was a wholly owned subsidiary of
Pride Holdings, Inc. Pride Holdings is a wholly-owned subsidiary of Pride, Inc.
(PRIDE). Pride, Inc. was a wholly-owned subsidiary of Prime Rate Income &
Dividend Enterprises, Inc. (PIDV). On November 12, 2002, the directors of PIDV
approved, subject to the effectiveness of a registration with the Securities and
Exchange Commission, the spin-off of PRIDE to the PIDV shareholders of record on
November 26, 2002 on a pro rata basis, exclusive of shares issued to U.S.
Medical Systems, Inc. (USMS) shareholders effective November 12, 2002. PIDV
entered into a share exchange agreement with USMS whereby USMS became a
wholly-owned subsidiary of PIDV. This business combination completed November,
2002, was accounted for as a reverse acquisition of PIDV since the former
controlling shareholders of USMS controlled PIDV after the transaction. Since
USMS's business was not related to the real estate and mortgage investment
business of PRIDE, the PIDV directors decided it was in the best interest of
PIDV and PRIDE and PIDV's shareholders to spin-off PRIDE. The conditions of the
business combination agreement with USMS stipulated that PRIDE would be spun-off
to PIDV shareholders. The shares of PRIDE were being held by Michael L.
Schumacher, President, for the benefit of PIDV shareholders, in escrow with
instructions to distribute the PRIDE shares once the PRIDE Form 10-SB became
effective with the Securities and Exchange Commission. Management of PRIDE
continued operations of PRIDE in the same manner as prior to the spin-off and
does not anticipate any additional corporate transactions.

Simultaneous with the spin-off of Pride, Inc., the directors of Pride and Pride
Holdings, Inc. determined that Birch Branch should also be distributed in the
same manner to the same qualified PIDV shareholders. Birch Branch was the owner
of five residential lots comprising a total of eight acres in Nebraska. Since
Birch Branch desired to develop this property and needed additional capital to
fund this development, it was determined that it was in the best interest of
Pride's shareholders to spin-off Birch Branch to the same PIDV qualified
shareholders.



                                       10
<PAGE>
At November 12, 2002, the Company had tentative plans to build a replica of a
historic artist's studio (Studio) on one of the five Nebraska lots, but had not
commenced construction at that time. The tentative plans called for using the
Studio as a private museum and as a bed and breakfast type rental facility.
Construction began on the Studio in 2003 and it was complete as of December 31,
2005. Since there are five lots included in this property, the remaining four
lots are being held as investments for potential future development or sale.

On December 6, 2006, a Stock Purchase Agreement ("Agreement") was made by and
between Mathis Family Partners, Ltd., Lazzeri Family Trust, and Timothy Brasel
and/or assigns (Mathis, Lazzeri and Brasel collectively "Investor") and
Schumacher & Associates, Inc. Money Purchase Plan & Trust, a shareholder of
Birch Branch, Inc. and Michael L. Schumacher, individually. In the Agreement,
Schumacher agreed to sell 762,500 fully paid and nonassessable Shares of Birch
Branch's common stock. The Birch Branch Shares purchased equal approximately
59.81% of all issued and outstanding Shares of Birch Branch common stock as of
December 31, 2006. The aggregate purchase price by the Investors for Birch
Branch Shares shall be $450,000 at closing.

Results of Operations

Three Months Ended December 31, 2006 compared with Three Months Ended

---------------------------------------------------------------------
December 31, 2005
-----------------

No operating revenues were generated during the three months ended December 31,
2006 and December 31, 2005. Operating expenses decreased by $ 13,987 to $ 4,944
for the three months ended December 31, 2006. The decreased operating expenses
resulted principally from decreased legal and accounting fees paid in 2006 as
compared with 2005. The Company's net loss increased to $ 68,695 for the three
months ended December 31, 2006 compared to $ 32,496 for the three months ended
December 31, 2005. The Company's net loss increase resulted principally from the
loss on discontinued operations.

Six Months Ended December 31, 2006 compared with Six Months Ended
-----------------------------------------------------------------
December 31, 2005
-----------------

No operating revenues were generated during the six months ended December 31,
2006 and December 31, 2005. Operating expenses decreased by $ 9,207 to $ 12,220
for the six months ended December 31, 2006. The decreased operating expenses
resulted principally from decreased legal and accounting fees paid in 2006 as
compared with 2005. The Company's net loss increased to $ 89,023 for the six
months ended December 31, 2006 compared to $ 38,391 for the six months ended
December 31, 2005. The Company's net loss increase resulted principally from the
loss on discontinued operations.

Liquidity and Capital Resources
-------------------------------

As of December 31, 2006, the Company had a working capital deficit of ($1,000),
compared to working capital deficit of $($15,037) at December 31, 2005.

The Company does not have sufficient funds to continue its operating activities.
Future operating activities are expected to be funded through a Revolving Credit
Agreement loans from major shareholders.

                                       11
<PAGE>


ITEM 3 - CONTROLS AND PROCEDURES

The Company's management, including the president and chief financial officer,
has evaluated the effectiveness of the Company's disclosure controls and
procedures (as defined by Rules 13a-15 (e) of the Securities Exchange Act of
1934) as of December 31, 2006. Their evaluation concluded that, although these
disclosure controls and procedures are not intended to prevent all errors,
emissions or instances of fraud (i) the disclosure controls and procedures are
effective as of December 31, 2006 and provide reasonable assurance that material
information relating to the Company is made known to management including the
president and chief financial officer and;(ii) the financial statements, and
other financial information included in this Quarterly Report on Form 10-QSB,
fairly present, in all material respects, the financial condition, results of
operations and cash flows of the Company as of, and for, the periods presented
in this Quarterly Report on Form 10-QSB/A.

There were no significant changes in the Company's internal controls over
financial reporting that occurred during the Company's last fiscal quarter that
have materially affected, or are reasonably likely to materially affect, the
Company's internal control over financial reporting.

PART II. OTHER INFORMATION

Item 1.  Legal Proceedings

         None.

Item 2.  Changes in Securities

         None.

Item 3.  Defaults upon Senior Securities

         None.

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

         None.

Item 5.  Other Information

         None.


                                       12
<PAGE>


Item 6.  Exhibits

(a)  Exhibits.

         31.1   Certification of President and Chief          Filed herewith
                Executive Officer pursuant to Section         electronically
                302 of the Sarbanes-Oxley Act of 2002


         31.2   Certification of Chief Financial Officer      Filed herewith
                pursuant to Section 302 of the Sarbanes-      electronically
                Oxley Act of 2002

         32.1   Certification of President and Chief          Filed herewith
                Executive Officer pursuant to 18              electronically
                U.S.C. Section 1350

         32.2   Certification of Chief Financial Officer      Filed herewith
                pursuant to 18 U.S.C. Section 1350            electronically

(b)  Reports on Form 8-K.

     None












                                       13
<PAGE>








 SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange
Act of 1934, the Registrant has duly caused this quarterly report to be signed
on its behalf by the undersigned, thereunto duly authorized.

Birch Branch, Inc.


/s/ Earnest Mathis
-------------------------
Earnest Mathis, President
Date:  May 31, 2007









                                       14
<PAGE>