----

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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 |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------|

| For                  the fiscal quarter ended: |                             | Commission                  file number: |
|------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------|
| **March                  31, 2007**            |                                                                                                                                                               | **0-11582**                              |

**Auto        Underwriters of America, Inc.**

| **California**                                                                  |                             | **94-2915849**                                        |
|---------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------|
| (State                  or other jurisdiction of incorporation or organization) |                                                                                                                                                               | (I.R.S.                  Employer Identification No.) |

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

**95148**

**(408)      270-3587**

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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 March 31, 2007 and June 30, 2006                                                             | 3                          |
| **     ** |                                                                                                         |                       |
|                               | Statements                of Operations for the Three and Nine Months Ended March 31,                2007and                2006 |  4                    |
| **     ** |                                                                                                         |                       |
|                               | Statements                of Cash Flows for the Nine Months Ended March 31, 2007 and                2006                         | 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**

|                                                                                                          |   | March                31, 2007  |       | June                30, 2006  |   |
|---------------------------------------------------------------------------------------------------------------|--------|-------------------------------------|------------|------------------------------------|--------|
| Assets:                                                                                                  |   |                                |       |                               |   |
| Cash                and cash equivalents                                                                      |   | $                                   | 503,672    |                               | $      | 4,161 |   |
| Finance                receivables, net of allowance $2,104,803 and $2,417,300,                respectively   |   |                                | 8,498,184  |                               |   | 8,430,105 |   |
| Other                receivables                                                                              |   |                                | 71,368     |                               |   | 47,022 |   |
| Inventory                                                                                                     |   |                                | 966,189    |                               |   | 285,135 |   |
| Fixed                assets, net of accumulated depreciation $92,161 and $33,668,                respectively |   |                                | 117,017    |                               |   | 138,152 |   |
| Prepaid                and other assets                                                                       |   |                                | 88,915     |                               |   | 63,502 |   |
| Deferred                financing costs                                                                       |   |                                | 52,361     |                               |   | 261,595 |   |
| Total                assets                                                                                   |   | $                                   | 10,297,706 |                               | $      | 9,229,672 |   |

|                                                                 |   |   |       |    |   |
|----------------------------------------------------------------------|--------|--------|------------|--------------|--------|
| Liabilities                and stockholders’ equity (deficit): |   |   |       |    |   |
| Accounts                payable and accrued liabilities              |   | $      | 849,415    |         | $      | 1,048,670 |   |
| Drafts                payable and floor plan liabilities             |   |   | 823,080    |         |   | - |   |
| Other                notes payable                                   |   |   | 481,349    |         |   | 2,590,695 |   |
| Senior                debts - revolving line of credit               |   |   | 9,068,896  |         |   | 9,013,025 |   |
| Deferred                sales tax                                    |   |   | 522,652    |         |   | 794,990 |   |
| Advances                from related parties                         |   |   | 673,846    |         |   | 677,794 |   |
| Total                liabilities                                     |   |   | 12,419,238 |         |   | 14,125,174 |   |
|                                                                 |   |   |       |         |   |   |   |
| Commitments                and contingencies                         |   |   | -          |         |   | - |   |

| Stockholders’                equity/(deficit):                                                                                                                 |   |   |        |    |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|-------------|--------------|--------|
| Preferred                stock: no par value: 10,000,000 authorized, 1,515,020 issued or                outstanding                                                  |   |   | 3,232,455   |         |   | - |   |
| Common                  stock: no par value: 100,000,000 authorized, issued and                  outstanding:                  7,040,575 and 6,020,053, respectively |   |   | 7,306,841   |         |   | 5,768,364 |   |
| Retained                deficit                                                                                                                                      |   |   | (12,660,828 | )            |   | (10,663,866 | ) |
| Total                stockholders’ equity/(deficit)                                                                                                            |   |   | (2,121,532  | )            |   | (4,895,502 | ) |
|                                                                                                                                                                 |   |   |        |         |   |   |   |
| Total                liabilities and stockholders’ equity/(deficit)                                                                                            |   | $      | 10,297,706  |         | $      | 9,229,672 |   |

----

**Auto      Underwriters of America, Inc.**

**Statements      of Operations**

**(Unaudited)**

|                                                         |   | Three                Months EndedMarch                31, |      | Nine                Months EndedMarch                31, |   |
|--------------------------------------------------------------|--------|-----------------------------------------------------------|-----------|----------------------------------------------------------|--------|
|                                                         |   | 2007                                                 |      | 2006                                                |   | 2007  |   | 2006  |   |
|                                                         |   |                                                      |      |                                                |   |    |   |    |   |
| Revenues:                                                    |   |                                                      |      |                                                |   |    |   |    |   |
| Sales                                                        |   | $                                                         | 3,557,413 |                                                     | $      | 2,814,314 |   | $ | 6,229,008 |   | $ | 10,073,274 |   |
| Interest                income                               |   |                                                      | 360,604   |                                                     |   | 480,703 |   |   | 1,100,619 |   |   | 1,549,299 |   |
| Other                                                        |   |                                                      | 88,067    |                                                     |   | 47,912 |   |   | 131,691 |   |   | 302,043 |   |
|                                                         |   |                                                      | 4,006,084 |                                                     |   | 3,342,929 |   |   | 7,461,318 |   |   | 11,924,616 |   |
|                                                         |   |                                                      |      |                                                     |   |   |   |   |   |   |   |   |   |
| Costs                and expenses:                           |   |                                                      |      |                                                     |   |   |   |   |   |   |   |   |   |
| Cost                of sales                                 |   |                                                      | 2,502,516 |                                                     |   | 1,863,911 |   |   | 4,041,655 |   |   | 7,254,413 |   |
| Selling,                general and administrative           |   |                                                      | 980,700   |                                                     |   | 979,359 |   |   | 2,655,686 |   |   | 2,870,622 |   |
| Provision                for credit losses                   |   |                                                      | 813,918   |                                                     |   | 752,916 |   |   | 1,382,598 |   |   | 3,234,742 |   |
| Discount                on sales of receivables              |   |                                                      | -         |                                                     |   | - |   |   | - |   |   | 83,744 |   |
| Interest                expense                              |   |                                                      | 341,972   |                                                     |   | 372,219 |   |   | 1,078,275 |   |   | 987,015 |   |
| Depreciation                and amortization                 |   |                                                      | 99,933    |                                                     |   | 91,560 |   |   | 300,125 |   |   | 198,549 |   |
|                                                         |   |                                                      | 4,739,039 |                                                     |   | 4,059,965 |   |   | 9,458,339 |   |   | 14,629,085 |   |
|                                                         |   |                                                      |      |                                                     |   |   |   |   |   |   |   |   |   |
| Loss                before income taxes                      |   |                                                      | (732,955  | )                                                        |   | (717,036 | ) |   | (1,997,021 | ) |   | (2,704,469 | ) |
|                                                         |   |                                                      |      |                                                     |   |   |   |   |   |   |   |   |   |
| Provision                for income tax (income tax benefit) |   |                                                      | -         |                                                     |   | - |   |   | - |   |   | (121,676 | ) |
|                                                         |   |                                                      |      |                                                     |   |   |   |   |   |   |   |   |   |
| Net                Loss                                      |   | $                                                         | (732,955  | )                                                        | $      | (717,036 | ) | $ | (1,997,021 | ) | $ | (2,582,793 | ) |
|                                                         |   |                                                      |      |                                                     |   |   |   |   |   |   |   |   |   |
| Basic                and diluted net Loss per share:         |   | $                                                         | (0.11     | )                                                        | $      | (0.12 | ) | $ | (0.28 | ) | $ | (0.43 | ) |
|                                                         |   |                                                      |      |                                                     |   |   |   |   |   |   |   |   |   |
| Weighted                average shares outstanding:          |   |                                                      | 7,040,575 |                                                     |   | 6,020,053 |   |   | 7,040,575 |   |   | 6,019,555 |   |
|                                                         |   |                                                      |      |                                                     |   |   |   |   |   |   |   |   |   |

----

**Auto      Underwriters of America, Inc.**

**Statements      of Cash Flows**

**(Unaudited)**

|                                                                                                                                                                        |   | Nine                  Months EndedMarch                  31, |       |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------|------------|
|                                                                                                                                                                        |   | 2007                                                    |       | 2006  |   |
| Operating                  activities:                                                                                                                                      |   |                                                         |       |    |   |
| Net                  Loss                                                                                                                                                   |   | $                                                            | (1,997,021 | ) | $ | (2,582,793 | ) |
|                                                                                                                                                                        |   |                                                         |       |   |   |   |   |
| 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                                                                                                                              |   |                                                         | 300,125    |   |   | 198,549 |   |
| Discount                  on sale of finance receivables                                                                                                                    |   |                                                         |       |   |   | 83,744 |   |
| Imputed                  interest                                                                                                                                           |   |                                                         |       |   |   | 30,256 |   |
| Changes                  in finance receivables, net:                                                                                                                       |   |                                                         |       |   |   |   |   |
| Finance                  receivables originations and purchased, net of payments                                                                                            |   |                                                         | (2,682,332 | ) |   | (4,134,310 | ) |
| Provision                  for credit losses                                                                                                                                |   |                                                         | 1,323,888  |   |   | 3,234,742 |   |
| Inventory                  acquired in repossession                                                                                                                         |   |                                                         | 1,290,364  |   |   | 1,633,432 |   |
| Subtotal                  finance receivables                                                                                                                               |   |                                                         | (68,080    | ) |   | 733,864 |   |
| Changes                  in operating assets and liabilities:                                                                                                               |   |                                                         |       |   |   |   |   |
| Deferred                  financing cost                                                                                                                                    |   |                                                         | 209,234    |   |   | (283,500 | ) |
| Other                  receivables                                                                                                                                          |   |                                                         | (24,346    | ) |   | (43,466 | ) |
| Inventory                                                                                                                                                                   |   |                                                         | (681,054   | ) |   | (343,054 | ) |
| Prepaid                  and other assets                                                                                                                                   |   |                                                         | (25,413    | )  |   | (28,896 | ) |
| Accounts                  payable and accrued liabilities                                                                                                                   |   |                                                         | (199,255   | ) |   | 328,682 |   |
| Income                  tax payable                                                                                                                                         |   |                                                         | -          |   |   | (121,676 | ) |
| Drafts                  payable and floor plan liabilities                                                                                                                  |   |                                                         | 823,080    |   |   | (769,886 | ) |
| Deferred                  sales tax                                                                                                                                         |   |                                                         | (272,338   | ) |   | 73,398 |   |
| Net                  cash used in operating activities                                                                                                                      |   |                                                         | (1,935,068 | ) |   | (2,704,778 | ) |
|                                                                                                                                                                        |   |                                                         |       |   |   |   |   |
| Investing                  activities:                                                                                                                                      |   |                                                         |       |   |   |   |   |
| Purchase                  of property, equipment and leasehold improvements                                                                                                 |   |                                                         | (11,380    | ) |   | (3,564 | ) |
| Purchase                  of loan portfolio                                                                                                                                 |   |                                                         | -          |   |   | 64,526 |   |
| Net                  cash provided by investing activities                                                                                                                  |   |                                                         | (11,380    | ) |   | 60,962 |   |
|                                                                                                                                                                        |   |                                                         |       |   |   |   |   |
| Financing                  activities:                                                                                                                                      |   |                                                         |       |   |   |   |   |
| Repayments                  of other notes payable                                                                                                                          |   |                                                         | (838,419   | )  |   | (35,252 | ) |
| Proceeds                  from Series A Preferred Stock                                                                                                                     |   |                                                         | 3,232,455  |   |   | 990,000 |   |
| Proceeds                  from secured notes payable                                                                                                                        |   |                                                         | -          |   |   | 1,000,000 |   |
| Proceeds                  from revolving credit facilities, net                                                                                                             |   |                                                         | 55,871     |   |   | 633,801 |   |
| Proceeds                  from (repayments to) related parties, net                                                                                                         |   |                                                         | (3,948     | ) |   | 6,965 |   |
| Net                  cash (used in) provided by financing activities                                                                                                        |   |                                                         | 2,445,959  |   |   | 2,595,514 |   |
|                                                                                                                                                                        |   |                                                         |       |   |   |   |   |
| Increase                  (Decrease) in cash and cash equivalents                                                                                                           |   |                                                         | 499,511    |   |   | (48,302 | ) |
| Cash                  at: Beginning of period                                                                                                                               |   |                                                         | 4,161      |   |   | 68,112 |   |
| Cash                  at: End of period                                                                                                                                     |   | $                                                            | 503,672    |   | $ | 19,810 |   |
|                                                                                                                                                                        |   |                                                         |       |   |   |   |   |
| Cash                  paid for:                                                                                                                                             |   |                                                         |       |   |   |   |   |
| Income                  tax                                                                                                                                                 |   | $                                                            | -          |   | $ | - |   |
| Interest                                                                                                                                                                    |   |                                                         | 1,078,275  |   |   | 934,775 |   |
|                                                                                                                                                                        |   |                                                         |       |   |   |   |   |
| Non-cash                  transaction:                                                                                                                                      |   |                                                         |       |   |   |   |   |
| Shares                  issued for notes and accounts payable                                                                                                               |   |                                                         | 1,633,000  |   |   | 75,000 |   |
| Discount                  on notes payable                                                                                                                                  |   |                                                         | 16,310     |   |   | 16,310 |   |
| Shares                  issued to purchase receivables                                                                                                                      |   |                                                         |       |   |   | 162,776 |   |

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

**NOTE      1 - BASIS OF PRESENTATION**

**NOTE      2 - GOING CONCERN**

**NOTE      3 - FINANCE RECEIVABLES**

|                                       |   | March31,2007  |       | June                30,2006  |   |
|--------------------------------------------|--------|--------------------|------------|-----------------------------------|--------|
|                                       |   |               |       |                         |   |
| Finance                receivables         |   | $                  | 10,602,987 |                              | $      | 10,847,405 |   |
| Allowance                for credit losses |   |               | (2,104,803 | )                                 |   | (2,417,300 | ) |
|                                       |   |               |       |                              |   |   |   |
|                                       |   | $                  | 8,498,184  |                              | $      | 8,430,105 |   |

|                                          |   | Nine                Months EndedMarch                31, |       |
|-----------------------------------------------|--------|----------------------------------------------------------|------------|
|                                          |   |                                                     | 2007  |   |   | 2006  |   |
| Balance                at beginning of period |   | $                                                        | 2,417,300  |   | $ | 2,323,089 |   |
| Provision                for credit losses    |   |                                                     | 1,323,888  |   |   | 3,234,742 |   |
| Net                charge offs                |   |                                                     | (2,926,749 | ) |   | (4,810,357 | ) |
| Net                recoveries                 |   |                                                     | 1,290,364  |   |   | 1,633,432 |   |
|                                          |   |                                                     |       |   |   |   |   |
| Balance                at end of period       |   | $                                                        | 2,104,803  |   | $ | 2,308,906 |   |

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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 of Financial Condition and Results      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**

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|         | •       | 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 March 31, 2007 compared to the three months ended March 31, 2006      **

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**Nine      months ended March 31, 2007 compared to the nine months ended March 31, 2006      **

**Liquidity      and Capital Resources**

**Critical      Accounting Policies**

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**Seasonality**

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**Item      3. Controls and Procedures**

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

| **ITEM 1.    ** | **LEGAL                PROCEEDINGS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                                     | Not                Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **ITEM 2.    ** | **UNREGISTERED                SALES OF EQUITY SECURITIES AND USE OF                PROCEEDS.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                                     | During                the three months ended March 31, 2006, the Company sold 117,500 units                of                the Company’s securities at a price of $5.00 per unit. Each unit consists                of two shares of the Company’s Series A Convertible Preferred Stock and                one warrant to purchase one share of the Company’s common stock                exercisable for a period of five years at an exercise price of $5.00                (the                “Investor Warrants”). The offer and sale was conducted on behalf of the                Company by a NASD-licensed broker-dealer who served as managing dealer                (the “Managing Dealer”) and received a sales commission of 7%, an                investment banking and marketing fee of 4% and a non-accountable                expense                allowance of 3% of the gross proceeds of $587,500. The Managing Dealer                also received a warrant to purchase 1,000,000 shares of the Company’s                Common Stock, exercisable for a period of 5 years at $1.00 per share.                The                Managing Dealer will also receive (i) a cash commission of 7% of                the total                funds received by the Company upon exercise of the Investor Warrants,                and                (ii) warrants, exercisable for a period of 5 years at an exercise                price of                $2.50 per share, to purchase the number of shares of Common Stock                of the                Company equal to 7% of the total number of shares of Common Stock                issued                by the Company upon exercise of the Investor Warrants. The terms                of the                Series A Convertible Preferred Stock, including but not limited to                its                rights and preferences, are set forth in the Certificate of Determination                of Preferences of Series A Convertible Preferred Stock attached as                Exhibit                3.2 to the Company’s Form 8-K filed under Item 5.03 on September 7, 2006                and are incorporated by reference                herein. |

| **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 |

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

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