----

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**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**FORM      10-QSB**

| [**X**] |                     QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES                EXCHANGE ACT OF 1934 |
|---------|------------------------------------------------------------------------------------------------------------------------------------------------|

**        December 31,      2006                                                                                                                                                                                         **
**0-11582**

**Auto      Underwriters of America, Inc.**

**California                                                                                                                                                                                                            **
**94-2915849**

**2670      South White Road, Suite 241, San Jose, California**

**95148**

**(408)      270-3587**

|                                      |                                                                                                                |  Outstanding                at |
|-------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------|
| Title                of Each Class        |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | February                20, 2007    |
| Common                Stock, no par value |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | 6,418,570                           |

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| **AUTO                UNDERWRITERS OF AMERICA, INC.** **TABLE                OF CONTENTS** |
|-------------------------------------------------------------------------------------------------|

|                           |                                                                                                                     | **PAGE**                             |
|--------------------------------|--------------------------------------------------------------------------------------------------------------------------|--------------------------------------|
|                           |                                                                                                                     |                                 |
| **PART                I.**     | **FINANCIAL                INFORMATION**                                                                                 |                                 |
|       | **     **                                                                                       |                                 |
| Item                1.         | Financial                Statements                                                                                      |                                 |
|       | **     **                                                                                       |                                 |
|                           | Balance                Sheets as of December 31, 2006 and June 30,                2006                              | 3                                    |
|       | **     **                                                                                       |                                 |
|                           | Statements                of Operations for the Three and Six Months Ended                December 31 2006 and 2005 | 4                                    |
|       | **     **                                                                                       |                                 |
|                           | Statements                of Cash Flows for the Six Months Ended                December 31 2006 and 2005           | 5                                    |
|       | **     **                                                                                       |                                 |
|                           | Notes                to Financial Statements                                                                             | 6                -                7  |
|       | **     **                                                                                       |                                 |
| Item                2.         | Management’s                Discussion and Analysis of Financial                Condition                          | 8                -                11 |
|       | **     **                                                                                       |                                 |
| Item                3.         | Controls                and Procedures                                                                                   | 12                                   |
|       | **     **                                                                                       |                                 |
| **PART                II.**    | **OTHER                INFORMATION**                                                                                     |                                 |
|       | **     **                                                                                       |                                 |
| Item                1.         | Legal                Proceedings                                                                                         | 13                                   |
|       | **     **                                                                                       |                                 |
| Item                2.         | Unregistered                Sales of Equity Securities and Use of                Proceeds                                | 13                                   |
|       | **     **                                                                                       |                                 |
| Item                3.         | Default                Upon Senior Securities                                                                            | 13                                   |
|       | **     **                                                                                       |                                 |
| Item                4.         | Submission                of Matters to a Vote of Security                Holders                                        | 13                                   |
|       | **     **                                                                                       |                                 |
| Item                5.         | Other                Information                                                                                         | 13                                   |
|       | **     **                                                                                       |                                 |
| Item                6.         | Exhibits                                                                                                                 | 13                                   |

----

**Part      I. Financial Information**

| **Item                1. Financial Statements** **Auto                Underwriters of America, Inc.** |
|------------------------------------------------------------------------------------------------------------|
| **Balance                Sheets**(Unaudited)                                                               |

| Assets:                                                                                                           |   | **December                  31, 2006** | ** ** | ** June                  30, 2006** |   |
|-------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------|------------|------------------------------------------|--------|
| Cash                  and cash equivalents                                                                        |   | $                                      | 682,523    |                                     | $      | 4,161 |   |
| Finance                  receivables, net of allowance $1,857,391 and $2,417,301,                  respectively   |   |                                   | 7,539,055  |                                     |   | 8,430,104 |   |
| Other                  receivables                                                                                |   |                                   | 60,441     |                                     |   | 47,022 |   |
| Fixed                  assets, net of accumulated depreciation $79,426 and $59,646,                  respectively |   |                                   | 129,751    |                                     |   | 138,152 |   |
| Inventory                                                                                                         |   |                                   | 1,110,749  |                                     |   | 285,135 |   |
| Prepaid                  and other assets                                                                         |   |                                   | 58,590     |                                     |   | 63,502 |   |
| Deferred                  financing cost                                                                          |   |                                   | 139,560    |                                     |   | 261,595 |   |
| Total                  assets                                                                                     |   | $                                      | 9,720,669  |                                     | $      | 9,229,670 |   |

| Liabilities                and stockholders’ equity (deficit): |   |   |       |    |   |
|----------------------------------------------------------------------|--------|--------|------------|--------------|--------|
|                                                                 |   |   |       |    |   |
| Accounts                payable and accrued liabilities              |   | $      | 824,808    |         | $      | 1,048,670 |   |
| Drafts                payable and floor plan liabilities             |   |   | 698,616    |         |   | - |   |
| Other                notes payable                                   |   |   | 1,561,944  |         |   | 2,590,695 |   |
| Senior                debts - revolving line of credit               |   |   | 8,255,367  |         |   | 9,013,025 |   |
| Deferred                sales tax                                    |   |   | 430,228    |         |   | 794,990 |   |
| Advances                from related parties                         |   |   | 673,846    |         |   | 677,794 |   |
| Total                liabilities                                     |   |   | 12,444,808 |         |   | 14,125,174 |   |
|                                                                 |   |   |       |         |   |   |   |
| Commitments                and contingencies                         |   |   |       |         |   |   |   |

| Stockholders’                equity/(deficit):                                                                                                               |   |   |        |    |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|-------------|--------------|--------|
| Preferred                  stock: no par value: 10,000,000 authorized 1,280,020                  issued or outstanding                                             |   |   | 2,727,205   |         |   | - |   |
| Common                  stock: no par value: 100,000,000 authorized issued and outstanding:                  6,418,570                  and 6,018,570 respectively |   |   | 6,468,364   |         |   | 5,768,364 |   |
| Retained                deficit                                                                                                                                    |   |   | (11,919,770 | )            |   | (10,663,868 | ) |
| Total                stockholders’ equity/(deficit)                                                                                                          |   |   | (2,724,139  | )            |   | (4,895,504 | ) |
|                                                                                                                                                               |   |   |        |         |   |   |   |
| Total                liabilities and stockholders’ equity/(deficit)                                                                                          |   |   | 9,720,669   |         | $      | 9,229,670 |   |

----

| **Auto                Underwriters of America, Inc.****Statements                of Operations** |
|--------------------------------------------------------------------------------------------------|
| **(Unaudited)**                                                                                  |

|                                                  |       | **Three                  Months Ended****December                  31,** | ** ** | ** Six                  Months Ended****December 31,** | ** ** |
|-------------------------------------------------------|------------|--------------------------------------------------------------------------|------------|------------------------------------------------------------------|------------|
| ** **                                            | ** ** | **2006**                                                                 | ** ** | ** 2005**                                                   | ** ** | ** 2006** | ** ** | ** 2005** |   |
|                                                  |       |                                                                     |       |                                                        |       |    |   |    |   |
| Revenues:                                             |       |                                                                     |       |                                                        |       |    |   |    |   |
| Sales                                                 |       | $                                                                        | 1,808,605  |                                                             | $          | 1,768,682 |   | $ | 2,671,595 |   | $ | 7,258,960 |   |
| Interest                  income                      |       |                                                                     | 349,578    |                                                             |       | 532,647 |   |   | 740,015 |   |   | 1,068,596 |   |
| Other                                                 |       |                                                                     | 23,652     |                                                             |       | - |   |   | 43,624 |   |   | 254,131 |   |
|                                                  |       |                                                                     | 2,181,836  |                                                             |       | 2,370,363 |   |   | 3,455,234 |   |   | 8,581,687 |   |
|                                                  |       |                                                                     |       |                                                             |       |   |   |   |   |   |   |   |   |
| Costs                  and expenses:                  |       |                                                                     |       |                                                             |       |   |   |   |   |   |   |   |   |
| Cost                  of sales                        |       |                                                                     | 972,743    |                                                             |       | 1,869,788 |   |   | 1,539,140 |   |   | 5,390,502 |   |
| Selling,                  general and administrative  |       |                                                                     | 1,070,082  |                                                             |       | 792,753 |   |   | 1,672,273 |   |   | 2,012,941 |   |
| Provision                  for credit losses          |       |                                                                     | 349,963    |                                                             |       | 1,359,447 |   |   | 563,230 |   |   | 2,481,826 |   |
| Discount                  on sales of receivables     |       |                                                                     | -          |                                                             |       | 5,289 |   |   | - |   |   | 83,744 |   |
| Interest                  expense                     |       |                                                                     | 358,558    |                                                             |       | 324,847 |   |   | 736,302 |   |   | 614,796 |   |
| Depreciation                  and amortization        |       |                                                                     | 97,088     |                                                             |       | 91,185 |   |   | 200,191 |   |   | 106,989 |   |
|                                                  |       |                                                                     | 2,848,433  |                                                             |       | 4,437,309 |   |   | 4,711,136 |   |   | 10,690,798 |   |
|                                                  |       |                                                                     |       |                                                             |       |   |   |   |   |   |   |   |   |
| Loss                  before income taxes             |       |                                                                     | 666,597    |                                                             |       | (2,066,946 | ) |   | 1,255,902 |   |   | (2,109,111 | ) |
|                                                  |       |                                                                     |       |                                                             |       |   |   |   |   |   |   |   |   |
| Provision                  for income tax benefit     |       |                                                                     | -          |                                                             |       | 121,676 |   |   | - |   |   | 121,676 |   |
|                                                  |       |                                                                     |       |                                                             |       |   |   |   |   |   |   |   |   |
| Net                  loss                             |       | $                                                                        | (666,597   | )                                                                | $          | (1,945,270 | ) | $ | (1,255,902 | ) | $ | (1,987,435 | ) |
|                                                  |       |                                                                     |       |                                                             |       |   |   |   |   |   |   |   |   |
| Basic                  and diluted net loss per share |       | $                                                                        | (.10       | )                                                                | $          | (0.32 | ) | $ | (.20 | ) | $ | (0.33 | ) |
|                                                  |       |                                                                     |       |                                                             |       |   |   |   |   |   |   |   |   |
| Weighted                  average shares outstanding  |       |                                                                     | 6,418,570  |                                                             |       | 6,020,021 |   |   | 6,418,570 |   |   | 6,020,037 |   |

----

| **Auto                Underwriters of America, Inc.****Statements                of Cash Flows** |
|--------------------------------------------------------------------------------------------------|
| **(Unaudited)**                                                                                  |

|                                                                             |   | **Six                  Months Ended****December                  31,** |       |
|----------------------------------------------------------------------------------|--------|------------------------------------------------------------------------|------------|
|                                                                             |   | **2006**                                                               |       |  **2005** |   |
| Operating                  activities:                                           |   |                                                                   |       |    |   |
| Net                  Loss                                                        |   | $                                                                      | (1,255,902 | ) | $ | (1,987,435 | ) |
|                                                                             |   |                                                                   |       |   |   |   |   |
| Adjustments                  to reconcile net loss from continuing operations    |   |                                                                   |       |   |   |   |   |
| to                  net cash used in provided by operating activities:           |   |                                                                   |       |   |   |   |   |
| Stock                  compensation expense                                      |   |                                                                   | -          |   |   | 20,000 |   |
| Depreciation                  and amortization                                   |   |                                                                   | 200,191    |   |   | 106,989 |   |
| Discount                  on sale of finance receivables                         |   |                                                                   | -          |   |   | 83,744 |   |
| Changes                  in finance receivables, net:                            |   |                                                                   |       |   |   |   |   |
| Finance                  receivables originations and purchased, net of payments |   |                                                                   | (2,031,323 | ) |   | (3,465,895 | ) |
| Provision                  for credit losses                                     |   |                                                                   | 563,230    |   |   | 2,481,826 |   |
| Inventory                  acquired in repossession                              |   |                                                                   | 821,290    |   |   | 1,771,860 |   |
| Subtotal                  finance receivables                                    |   |                                                                   | (646,803   | ) |   | 787,791 |   |
| Changes                  in operating assets and liabilities:                    |   |                                                                   |       |   |   |   |   |
| Deferred                  financing cost                                         |   |                                                                   | 122,035    |   |   | (145,500 | ) |
| Other                  receivables                                               |   |                                                                   | (13,419    | ) |   | (185,997 | ) |
| Inventory                                                                        |   |                                                                   | (825,614   | ) |   | (465,351 | ) |
| Prepaid                  and other assets                                        |   |                                                                   | 4,912      |   |   | (23,375 | ) |
| Accounts                  payable and accrued liabilities                        |   |                                                                   | (223,862   | ) |   | (426,315 | ) |
| Income                  tax payable                                              |   |                                                                   | -          |   |   | (121,676 | ) |
| Deferred                  sales tax                                              |   |                                                                   | (364,762   | ) |   | 107,873 |   |
| Net                  cash used in operating activities                           |   |                                                                   | (3,003,224 | ) |   | (1,396,622 | ) |
|                                                                             |   |                                                                   |       |   |   |   |   |
| Investing                  activities:                                           |   |                                                                   |       |   |   |   |   |
| Purchase                  of property, equipment and leasehold improvements      |   |                                                                   | (11,380    | ) |   | (3,564 | ) |
| Proceeds                  from sale of finance receivables                       |   |                                                                   | -          |   |   | - |   |
| Purchase                  of loan portfolio                                      |   |                                                                   | -          |   |   | 64,526 |   |
| Net                  cash provided by investing activities                       |   |                                                                   | (11,380    | ) |   | 60,962 |   |
|                                                                             |   |                                                                   |       |   |   |   |   |
| Financing                  activities:                                           |   |                                                                   |       |   |   |   |   |
| Proceeds                  from Series A Preferred Stock                          |   |                                                                   | 2,727,205  |   |   | (33,252 | ) |
| Repayments                  on other notes payable                               |   |                                                                   | 1,028,751  |   |   | 970,000 |   |
| Proceeds                  from revolving credit facilities, net                  |   |                                                                   | (757,658   | ) |   | 346,603 |   |
| Proceeds                  from floor plan                                        |   |                                                                   | 698,616    |   |   | - |   |
| Proceeds                  from (repayments to) related party                     |   |                                                                   | (3,948     | ) |   | (400 | ) |
| Net                  cash (used in) provided by financing activities             |   |                                                                   | 3,692,966  |   |   | 1,282,951 |   |
|                                                                             |   |                                                                   |       |   |   |   |   |
| Increase                  (Decrease) in cash and cash equivalents                |   |                                                                   | 678,362    |   |   | (52,709 |   |
| Cash                  at beginning of period                                     |   |                                                                   | 4,161      |   |   | 68,112 |   |
|                                                                             |   |                                                                   |       |   |   |   |   |
| Cash                  at end of period                                           |   | $                                                                      | 682,523    |   | $ | 15,403 |   |
|                                                                             |   |                                                                   |       |   |   |   |   |
| Cash                  paid for:                                                  |   |                                                                   |       |   |   |   |   |
| Income                  tax                                                      |   | $                                                                      | -          |   | $ | - |   |
| Interest                                                                         |   |                                                                   | 736,302    |   |   | 597,314 |   |
|                                                                             |   |                                                                   |       |   |   |   |   |
| Non-cash                  transaction:                                           |   |                                                                   |       |   |   |   |   |
| Shares                  issued for accounts and notes payable                    |   |                                                                   | 700,000    |   |   | 237,776 |   |

----

| **Auto                Underwriters of America, Inc.****Notesto                Financial Statements****(Unaudited)** |
|---------------------------------------------------------------------------------------------------------------------|

**NOTE      1 - BASIS OF PRESENTATION**

**NOTE      2 - GOING CONCERN**

**NOTE      3 - FINANCE RECEIVABLES**

|                                       |       | **December                  31,** | ** ** | **June                  30,** | ** ** |
|--------------------------------------------|------------|-----------------------------------|------------|-------------------------------|------------|
|                                       | ** ** | **2006**                          | ** ** | **2006 **                |       |
|                                       |       |                              |       |                     |       |
| Finance                receivables         |       | $                                 | 9,396,446  |                          |       | 10,847,405 |   |
| Allowance                for credit losses |       |                              | 1,857,391  |                          |       | 2,417,301 |   |
|                                       |       |                              |       |                          |       |   |   |
|                                       |       | $                                 | 7,539,055  |                          |       | 8,430,104 |   |

|                                          |       | **Six                Months Ended****December                31, ** | ** ** |
|-----------------------------------------------|------------|--------------------------------------------------------------------------|------------|
| ** **                                    | ** ** | **2006 **                                                           | ** ** | **2005  ** |   |
| Balance                at beginning of period |       | $                                                                        | 2,417,301  |   | $ | 2,323,089 |   |
| Provision                for credit losses    |       |                                                                     | 563,230    |   |   | 2,481,826 |   |
| Charge                offs                    |       |                                                                     | (1,944,430 | ) |   | (4,042,852 | ) |
| Recoveries                                    |       |                                                                     | 821,290    |   |   | 1,771,860 |   |
|                                          |       |                                                                     |       |   |   |   |   |
| Balance                at end of period       |       | $                                                                        | 1,857,391  |   | $ | 2,533,923 |   |

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**NOTE        4 - REVOLVING CREDIT FACILITIES**

**NOTE      5 - SHORT TERM DEBTS**

** **

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**Item      2. Management's Discussion and Analysis or Plan of      Operations**

**Cautionary      Statement Regarding Forward-looking Information**

|         | •       | The                creditworthiness of contract obligors;                                                |
|--------------------------------------------|---------------------------------------------|----------------------------------------------------------------------------------------------------------|
|         | •       | Economic                factors affecting delinquencies;                                                 |
|         | •       | Our                ability to retain and attract experienced and knowledgeable                personnel; |
|         | •       | Our                ability to purchase installment contracts; and                                        |
|         | •       | Our                ability to compete in the consumer finance                industry.                   |

**Business      Overview**

----

|         | •       | Our                ability to procure suitable real estate at reasonable costs. Real                estate                acquisition will be an increasing challenge as we enter large, multi-store                markets. |
|--------------------------------------------|---------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|         | •       | Our                ability to build our management team to support the store                growth.                                                                                                                          |
|         | •       | Our                ability to maintain a competitive indirect finance program for franchise                and independent dealers.                                                                                          |

**Results      of Operations**

**Three      months ended December 31, 2006 compared to the three months ended December      31,      2005 **

----

**Six      months ended December 31, 2006 compared to the six months ended December 31,      2005 **

**Liquidity      and Capital Resources**

|                                                        |   | **Six                Months Ended****December                31,**                                                                                     |       |
|-------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
|                                                        |   | **2006 **                                                                                                                                         |       | ** ****2005**  |   |
| Operating                activities:                        |   |                           |       |                            |   |
| Net                income (loss)                            |   | $                                                                                                                                                      | (1,255,902 | ) | $ | (1,987,435 | ) |
|                                              |   |                                                                                                                                                   |       |   |   |   |   |
| Stock                compensation expense                   |   |                                                                                                                                                   | -          |   |   | 20,000 |   |
| Depreciation                and amortization                |   |                                                                                                                                                   | 200,191    |   |   | 106,989 |   |
| Discount                on sale of loans                    |   |                                                                                                                                                   | -          |   |   | 83,744 |   |
| Changes                in finance receivables, net:         |   |                                                                                                                                                   | (646,803   | ) |   | 787,791 |   |
| Changes                in operating assets and liabilities: |   |                                                                                                                                                   | (1,300,710 | ) |   | (407,711 | ) |
| Net                cash used in operating activities        |   |                                                                                                                                                   | (3,003,224 | ) |   | (1,396,622 | ) |
|                                                        |   |                                                                                                                                                   |       |   |   |   |   |
| Cash                provided by investing activities:       |   |                                                                                                                                                   | (11,380    | ) |   | 60,962 |   |
| Cash                provided by financing activities:       |   |                                                                                                                                                   | 3,692,966  |   |   | 1,282,951 |   |
| Increase                (decrease) in cash                  |   | $                                                                                                                                                      | 678,362    |   | $ | (52,709 | ) |

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**Critical      Accounting Policies**

**Seasonality**

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**Item      3. Controls and Procedures**

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**PART      II.**
**OTHER      INFORMATION**

| **ITEM 1.    ** | **LEGAL                PROCEEDINGS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|                                     | Mid-Atlantic                Finance Co., Inc. ("Finance Company") has filed a lawsuit against                the                Company on December 13, 2006 in the circuit court of the 6th Judicial                Circut in and for Pinellas County, Florida seeking damages in excess                of                $15,000.00 for each on thirty agreements. During                the fiscal years ended June 30,2005 and 2006, we sold certain non-prime                installment contracts to a finance company. We do not believe that                the finance company has been properly crediting the residual payments                due                to us on the installment contracts, while the finance company believes                that we have not met our obligations to repurchase certain defaulted                installment contracts. As a result of this litigation, the Company                has                charged-off its receivable balance due from this finance company                of                approximately $1,100,000 and have maintained a payable of approximately                $152,000 for future repurchases. |
|                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **ITEM 2.    ** | **UNREGISTERED                SALES OF EQUITY SECURITIES AND USE OF                PROCEEDS.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|                                     | Previously              reported on Form 8-K dated October 16,              2006.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |

| **ITEM 3.    ** | **DEFAULT                UPON SENIOR SECURITIES**                                                                           |
|------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------|
|                                     |                                                                                                                        |
|                                     | Not                Applicable                                                                                               |
|                                     |                                                                                                    |
| **ITEM 4.    ** | **SUBMISSION                OF MATTERS TO A VOTE OF SECURITY HOLDERS**                                                      |
|                                     |                                                                                                    |
|                                     | Not                Applicable                                                                                               |
|                                     |                                                                                                    |
| **ITEM 5.    ** | **OTHER                INFORMATION**                                                                                        |
|                                     |                                                                                                    |
|                                     | Not                Applicable                                                                                               |
|                                     |                                                                                                                        |
| **ITEM 6.    ** | **EXHIBITS**                                                                                                                |
|                                     |                                                                                                                        |
| 31.1                                     | Principal                Executive Officer Certification under Section 302 of the Sarbanes-Oxley                Act of 2002 |
| 31.2                                     | Principal                Financial Officer Certification under Section 302 of the Sarbanes-Oxley                Act of 2002 |
| 32.1                                     | Principal                Executive Officer Certification under Section 906 of the Sarbanes-Oxley                Act of 2002 |
| 32.2                                     | Principal                Financial Officer Certification under Section 906 of the Sarbanes-Oxley                Act of 2002 |

----

| **SIGNATURES** |
|----------------|

| **                                       ** | **Auto                Underwriters of America, Inc.**                                                            |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                           |                                                                                                             |
|                                                                                                                                                                                                                                           |                                                                                                             |
|                                                                                                                                                                                                                                           |                                                                                                             |
|                                                                                                                                                                                                                                           | By:   /s/                Dean Antonis                                                             |
|                                                                                                                                                                                                                                           | Dean                Antonis                                                                                      |
|                                                                                                                                                                                                                                           | *President                and Treasurer (Principal Executive,**Financial                and Accounting Officer)* |