UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549


                                  FORM 10-QSB

(Mark One)

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
    EXCHANGE ACT OF 1934

                  For the quarterly period ended June 30, 2007

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

    For the transition period from __________ to  __________

                       Commission File Number 033-05384


                             FRONTIER ENERGY CORP.
		----------------------------------------------
                (Name of Small Business Issuer in its charter)

             NEVADA                                    87-0443026
---------------------------------	   ---------------------------------
(State or other jurisdiction		   (IRS Employer Identification No.)
of incorporation or organization)


           2413 Morocco Avenue, North Las Vegas, Nevada      89031
	 ----------------------------------------------	   ----------
            (Address of principal executive offices)       (Zip code)

                   Issuer's telephone number: (702) 648-5849


               APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
                  PROCEEDINGS DURING THE PRECEDING FIVE YEARS

Check  whether  the  registrant filed all documents and reports required to be
filed by Section 12, 13 or 15(d) of the Exchange Act after the distribution of
securities under a plan confirmed by a court. Yes [ ] No[ ]

                     APPLICABLE ONLY TO CORPORATE ISSUERS

State the number of shares outstanding of each  of the  issuer's  classes  of
common equity, as of the latest practicable date: 10,956,464 as of August 13,
2007.

Transitional Small Business Disclosure Format (Check One): Yes [ ] No [X]




<PAGE>

                        PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements.




                               TABLE OF CONTENTS

                                                             Page No.

Financial Statements

   Balance Sheet                                                  2

   Statements of Operations                                       3

   Statement of Stockholders' Deficit                           4-5

   Statements of Cash Flows                                       6

Notes to Financial Statements                                   7-8





<PAGE>

<TABLE>
<CAPTION>

<S>									<C>
                              FRONTIER ENERGY CORP.
                           CONSOLIDATED BALANCE SHEET

                                                                  June 30,
                                                                    2007
                                                                (Unaudited)
								-----------
ASSETS

Current assets
   Cash                                                     	$     6,075
   Receivables, net of allowance for
	doubtful accounts of $76,696                              	  -
   Officer receivable                                                 2,346
								-----------
       Total current assets                                           8,421
								-----------
   Fixed assets, net of $109
	accumulated depreciation                                        984
   Mineral leases                                                    10,905
								-----------
Total assets                                                    $    20,310
								===========

LIABILITIES AND STOCKHOLDERS' DEFICIT

Current liabilities
   Accounts payable and accrued liabilities                     $   291,481
   Loans payable                                                    127,322
								-----------
       Total current liabilities				    418,803
								-----------
       Total liabilities					    418,803

Commitments and contingencies                                             -

Stockholders' deficit


   Series A preferred stock, $0.001 par
	value; 1 share authorized, issued
	and outstanding                                                   -
   Series B preferred stock, $0.001 par value;
	10,000,000 authorized; and 40,000 and
	no shares issued or outstanding                            	 40
   Common stock, $0.001 par value; 100,000,000
	shares authorized, 10,956,464 shares
	issued and outstanding                              	     10,956
   Additional paid-in capital                                     6,424,814
   Common stock subscribed                                           38,485
   Common stock issued for future services on
	employment agreement                     		   (208,250)
   Accumulated deficit                                           (6,664,538)
								-----------
       Total stockholders' deficit                                 (398,493)
								-----------
Total liabilities and stockholders' deficit                     $    20,310
								===========
</TABLE>
                See Accompanying Notes to Financial Statements

					2


<PAGE>
                             			FRONTIER ENERGY CORP.
                     			CONSOLIDATED STATEMENTS OF OPERATIONS

<TABLE>
<CAPTION>

<S>  					<C>  						   <C>
                                         For the Three Months Ended              For the Six Months Ended
                                       June 30, 2007   June 30, 2006   	       June 30, 2007   June 30, 2006
                                        (Unaudited)     (Unaudited)     	(Unaudited)     (Unaudited)
					----------	----------		-----------	----------
Revenue 				$	 -	$	 -		$	  -	$	 -

Operating expenses
 Officer Compensation		   	   101,250         117,610      	    202,500        305,610
 General and administrative		   448,932          57,395     		  1,476,549         67,285
 Exploration and development			 -               -     		          -          4,637
 Loss on impairment of mineral claims
					----------	----------		-----------	----------
    Total operating expenses               550,182         175,005      	  1,679,049        377,532
					----------	----------		-----------	----------

Net loss 				$ (550,182)     $ (175,005)     	$(1,679,049)    $ (377,532)
					==========	==========		===========	==========
Earnings (loss) per common share -
basic and diluted:

    Net loss				$    (0.06)	$    (0.13)		$     (0.23)	$    (0.31)
					==========	==========		===========	==========
Weighted average common shares
outstanding -
    Basic and diluted			 9,078,552       1,329,606        	  7,263,978      1,205,297
					==========	==========		===========	==========
</TABLE>



                See Accompanying Notes to Financial Statements

					3



<PAGE>

				     FRONTIER ENERGY CORP.
		  CONSOLIDATED STATEMENTS OF STOCKHOLDERS EQUITY (DEFICIT)
					  (Unaudited)

<TABLE>
<CAPTION>

<S>							<C>			<C>
				      Preferred A	   Preferred B	     	     Common Stock
				   -----------------	----------------	----------------------
				   Shares     Amount	Shares	   Amount	  Shares	Amount
				   ------     ------	------	   ------       ----------     -------

Balance,
December 31, 2006	           	1     $    - 	40,000     $   40 	 3,886,464     $ 3,886
				   ======     ======	======	   ======	==========     =======
Issuance of shares for
consulting services	            	- 	   - 	     - 		- 	 6,470,000 	 6,470

Issuance of 150,000 stock
options for services	            	- 	   - 	     - 		- 		 - 	     -

Issuance of 500,000
for cash	            		- 	   - 	     - 		- 	   500,000 	   500

Exercise of Options	            	- 	   - 	     - 		- 	   100,000 	   100

Recognized expense
per employment agreement	        - 	   - 	     - 		- 		 - 	     -

Common stock subscribed	           	- 	   - 	     - 		- 		 - 	     -

Net loss	          		- 	   - 	     - 		- 		 - 	     -
				   ------     ------	------	   ------       ----------     -------
Balance,
June 30, 2007	          		1     $    - 	40,000 	   $   40       10,956,464     $10,956
				   ======     ======	======	   ======	==========     =======

</TABLE>



                See Accompanying Notes to Financial Statements

					4
<PAGE>

<TABLE>
<CAPTION>
<S>				<C>			<C>


				     FRONTIER ENERGY CORP.
		  CONSOLIDATED STATEMENTS OF STOCKHOLDERS EQUITY (DEFICIT)
					  (Unaudited)
					  (CONTINUED)


				Additional	     Common		Employment   Accumulated     Stockholders'
			     Paid-in Capital	Stock Subscribed	Agreement	Deficit		Defiict
			     ---------------	----------------	------------  -----------     ------------
Balance,
December 31, 2006	    $ 	   4,982,210 	$         26,000 	$   (386,750) $(4,985,489)    $   (360,103)
			     ===============	================	============  ===========     ============
Issuance of shares for
consulting services 		   1,350,359 		       - 		   - 	        - 	1,356,829

Issuance of 150,000 stock
options for services 		      27,925 		       - 		   - 	        - 	   27,925

Issuance of 500,000
for cash			      49,420 		       - 		   - 	        - 	   49,920

Exercise of Options 		      14,900 		       - 		   - 	        - 	   15,000

Recognized expense
per employment agreement		   - 		       - 	     178,500 	        - 	  178,500

Common stock subscribed			   - 		  12,485 		   - 	        - 	   12,485

Net loss				   - 		       - 		   -   (1,679,049)      (1,679,049)
			     ---------------	----------------	------------  -----------     ------------
Balance,
June 30, 2007		     $	   6,424,814	$         38,485 	$   (208,250) $(6,664,538)    $   (398,493)
			     ===============	================	============  ===========     ============


					5
<PAGE>

</TABLE>



                See Accompanying Notes to Financial Statements


                            FRONTIER ENERGY COPRP.
                     CONSOLIDATED STATEMENTS OF CASH FLOWS
<TABLE>
<CAPTION>

<S>								<C>		<C>

                                                          For the Six Months Ended
							----------------------------
                                                        June 30, 2007  June 30, 2006
                                                         (Unaudited)     (Unaudited)
							------------	------------

Net loss                                            	$ (1,679,049)	$   (377,532)
Adjustments to reconcile loss

  Depreciation                                                   109               -
  Stock based expenses                                     1,563,254         299,650
Changes in operating assets and liabilities:


  Accounts payable and accrued liabilities                    23,757          62,809
							------------	------------
  Net cash used in operating activities                      (91,929)        (15,073)

CASH FLOWS FROM INVESTING ACTIVITIES				   -		   -

CASH FLOWS FROM FINANCING ACTIVITIES

Proceeds from issuance of common stock                        64,920               -
Proceeds from subscriptions for common stock                  12,485               -
Proceeds from loans                                                -               -
Proceeds from borrowings from related parties                 (2,791)         14,985
                                                                   -               -
							------------	------------
Net cash provided by financing activities                     74,614          14,985
							------------	------------
  NET CHANGE IN CASH                                         (17,315)            (88)

  CASH AT BEGINNING OF YEAR                                   23,390             244
							------------	------------
  CASH AT END OF YEAR                       		$      6,075	$        156
							============	============
  Interest Paid                                   	$          -    $          -
							============	============
  Income Taxes Paid                               	$          -  	$          -
							============	============
Non-cash activites:
  Shares issued pursuant to farm-in agreement     	$          -   	$    800,000
							============	============
  Shares issued in settlement of accounts payable 	$          -   	$     47,216
							============	============
  Shares issued for mineral claims                	$          -   	$     80,000
							============	============
</TABLE>

See Accompanying Notes to Financial Statements

					6

<PAGE>












                               TABLE OF CONTENTS

                                                               Page No.


Financial Statements

   Balance Sheet                                                  2

   Statements of Operations                                       3

   Statement of Stockholders' Deficit                             4

   Statements of Cash Flows                                       5

Notes to Financial Statements                                   6-8





<PAGE>
                             FRONTIER ENERGY CORP.
                        NOTES TO FINANCIAL STATEMENTS
                                  (UNAUDITED)




1. BASIS OF PRESENTATION

   The  accompanying  unaudited  financial  statements  have  been  prepared in
   accordance with Securities and Exchange Commission requirements for  interim
   financial  statements. Therefore, they do not include all of the information
   and footnotes  required  by  accounting principles generally accepted in the
   United  States  for  complete  financial   statements.  The  NOTE  financial
   statements should be read in conjunction with  the  Form 10-KSB for the year
   ended December 31, 2006 of Frontier Energy, Corp, (the "Company").

   The interim financial statements present the balance  sheet,  statements  of
   operations,  stockholders'  equity  and  cash  flows  of  the  Company.  The
   financial  statements  have  been  prepared  in  accordance  with accounting
   principles generally accepted in the United States.

   The   interim  financial  information  is  unaudited.  In  the  opinion   of
   management,  all  adjustments  necessary  to  present  fairly  the financial
   position  as  of  June 30, 2007 and the results of operations, stockholders'
   equity and cash flows  presented  herein have been included in the financial
   statements. Interim results are not  necessarily  indicative  of  results of
   operations for the full year.

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

   Going  concern  -  The Company incurred a net loss of approximately $550,000
   and $175,000  for  the  three  months  ended  June  30,  2007  and  2006 and
   $1,679,000  and  $377,000  for  the six months ended June 30, 2007 and 2006.
   The Company's liabilities exceed  its assets by  approximately  $399,000  as
   of  June 30, 2007, not counting prepaid  salaries  for  stock  issued  under
   officer  employment  agreements.  The  Company's  sole operations  has  been
   discontinued  with no  other  source  of  operating revenues. These  factors
   create  substantial doubt about the Company's  ability  to  continue  as   a
   going  concern.   The   Company's   management  plans to continue as a going
   concern  revolves  around  its  ability   to   develop  and/or  acquire  new
   business  operations,  as  well  as,  raise  necessary  capital  to maintain
   the corporate affairs  of  the  Company.

   The  ability   of   the   Company   to   continue   as  a  going  concern is
   dependent  on  securing  additional  sources  of capital and the success  of
   the Company's plan. The  financial statements do not include any adjustments
   that might be necessary  if   the   Company  is  unable  to  continue  as  a
   going  concern.

   Reclassification  -  The  financial  statements  for  2006  reflect  certain
   reclassifications,   which   have  nominal   effect   on   net   income,  to
   conform to classifications  in  the  current  year.

2. SIGNIFICANT ACCOUNTING POLICIES

   Use  of  estimates  - The preparation  of financial statements in conformity
   with accounting  principles  generally   accepted   in   the  United  States
   requires  management  to  make  estimates  and assumptions that  affect  the
   reported amounts of assets  and  liabilities   and  disclosure of contingent
   assets and liabilities at the  date  of  the  financial  statements  and the
   reported  amounts  of  revenue  and expenses  during  the periods presented.
   Actual results could differ from those estimates.


   Stock-based  compensation   -  The   Company   applies    SFAS   No.   123R,
   "Accounting for Stock-Based Compensation,"  which  requires the  recognition
   of  compensation  cost based upon the fair value of stock  options  at   the
   grant  date  using  the  Black-Scholes  option  pricing  model.

<PAGE>
                             FRONTIER ENERGY CORP.
                        NOTES TO FINANCIAL STATEMENTS
                                  (UNAUDITED)



3. NEW ACCOUNTING PRONOUNCEMENTS


   SFAS No. 159
   In February 2007, the  Financial  Accounting Standards Board ("FASB") issued
   Statement  of Financial Accounting Standards  ("SFAS")  No. 159,  "The  Fair
   Value  Option   for  Financial  Assets  and  Financial  Liabilities"  ("SFAS
   No. 159"). SFAS No. 159  provides  the  option  to  report certain financial
   assets and liabilities at fair value, with the intent to mitigate volatility
   in  financial reporting that can occur when related assets  and  liabilities
   are recorded  on  different  bases.  This  statement  is  effective  for  us
   beginning  January 1, 2008. We do not expect SFAS No. 159 to have a material
   impact on our consolidated financial statements.


   FASB Interpretation No. 48
   In July 2006,  the  FASB issued Financial Interpretation No. 48, "Accounting
   for Uncertainty in Income Taxes-an Interpretation of FASB Statement No. 109"
   ("FIN 48"). FIN 48 clarifies  the recognition threshold and measurement of a
   tax position taken on a tax return. FIN 48 also requires expanded disclosure
   with respect to the uncertainty  in income taxes. Effective January 1, 2007,
   we adopted the provisions of FIN 48


   EITF Issue No. 06-10
   In March 2007, the Emerging Issues  Task  Force ("EITF") reached a consensus
   on  EITF  Issue  No. 06-10,  "Accounting  for  Deferred   Compensation   and
   Postretirement  Benefit  Aspects  of Collateral Assignment Split-Dollar Life
   Insurance Arrangements" ("EITF 06-10"). EITF 06-10 provides that an employer
   should  recognize  a liability for the  postretirement  benefit  related  to
   collateral assignment split-dollar life insurance arrangements in accordance
   with either SFAS No. 106, "Employers' Accounting for Postretirement Benefits
   Other Than Pensions,"  or  APB  No. 12  "Omnibus  Opinion."  Entities should
   recognize the effects of applying EITF 06-10 through either (i) a  change in
   accounting  principle  through  a  cumulative-effect  adjustment to retained
   earnings or to other components of equity or net assets  in the statement of
   financial  position  as of the beginning of the year of adoption  or  (ii) a
   change in accounting principle  through  retrospective  application  to  all
   prior  periods.  The provisions of EITF 06-10 are effective as of January 1,
   2008 and are not expected  to  have  a  material  impact on our consolidated
   financial statements.


4. RELATED  PARTY  TRANSACTIONS-

   Due to Related Parties - An officer of the Company  withdrew $2,792 in funds
   for personal expenses.  The balance at June 30, 2007  was  a  receivable  of
   $2,346.


5.  STOCKHOLDERS'  EQUITY

   Common  Stock -
   During  2007,  consultants  to  the  Company were issued 6,470,000 shares of
   common stock at par value.  Consulting  expense  of  $1,356,829 was recorded
   for the issuance of the shares.  The shares issued were  valued  based  on a
   price  per share of that reflected the weighted-average closing price of the
   Company  during  a  five  day  period  prior  to  the date of the consulting
   agreements effective dates.

   On March 15, 2007, the Company entered into a consulting  agreement  issuing
   150,000  options  to acquire common stock of the Company at $0.15 per share.
   The stock options were  valued  using  the  Black-Scholes  valuation  model,
   recording  expense  of  27,925.  On March 29, 2007, the consultant exercised
   100,000 shares at $0.15 pre  share  for  $15,000.  As of March 31, 2007, the
   consultant held 50,000 stock options at $0.15 per share.

   On March 1, 2007, the Company sold 500,000 shares of stock for $49,920.  The
   shares were issued on June 1, 2007.

   On February 2, 2007, the Company received  $12,485  for shares of stock that
   were unissued as of June 30, 2007 and recorded as common stock subscribed at
   June 30, 2007.


					8
<PAGE>

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS.

      The  following  discussion of our plan of operations, financial condition
and results of operations  should  be  read  in  conjunction with the Company's
unaudited financial statements, and notes thereto,  included  elsewhere herein.
This  discussion  contains  forward-looking statements that involve  risks  and
uncertainties.  Our actual results may differ materially from those anticipated
in these forward-looking statements  as  a result of various factors including,
but  not  limited  to,  those  discussed in the  Company's  filings  under  the
Securities Exchange Act of 1934, as amended.

IN GENERAL

      Frontier Energy Corp., through  subsidiaries  and  agreements in which we
intend to participate, is engaged in the acquisition, exploration,  development
and  operation  of  oil  and gas reserves.  We have cancelled the contracts  on
certain prospects in 2006  and  acquired a working interest in another prospect
during the period covered by this  report.   We  have  been  unable to fund the
exploitation  of  any  this prospect, but are seeking to partner  with  another
party.  Our ability to emerge  from  the  exploration stage with respect to any
planned principal business activity is dependent upon our successful efforts to
raise additional equity financing and generate  significant  revenue.   In  the
three-month  period  ended  June  30,  2007,  the  Company had no revenues from
operations or other sources.

PLAN OF OPERATIONS

      We intend to acquire prospects and raise the funds  necessary  to extract
oil  and/or  natural  gas  from  such  prospects.  To date, we have acquired  a
working interest in one prospect and are  seeking  a  partner  to  exploit this
prospect.  We intend to seek out other prospects, with the intention of raising
funds to exploit such prospects.

      In  the  alternative,  if we are unable to acquire oil or gas properties,
the Company may seek to enter  into  a merger with an operating company, if the
Board deems it in the best interests of  the  Company's  stockholders.  We have
not identified any potential merger target as of the date of this report.

Liquidity and Capital Resources

      The Company did not generate any revenue in the quarter  ended  June  30,
2007;  nor  has  the  Company had access to sufficient capital to implement our
business plan.  Since our  future  revenues  from  operations (if any) will not
provide sufficient capital to allow us to implement  our acquisition and merger
plans in the near future, we must secure a source of additional capital.

      We currently have very limited operating funds ($6,075  as  of  June  30,
2007),  and  we will require additional cash to maintain our operations for the
next twelve months.   Our  operating expenses for the three-month period ending
June 30, 2007 were $550,182,  as  compared  to  $175,005 for the same period in
2006.  Our operating expenses for the six-month period  ending  June  30,  2007
were  $1,679,049,  as compared to $377,532 for the same period in 2006.  Of the
$1,679,049 in expenses  during  the  six months ended June 30, 2007, $1,563,363
was stock-based expenses and depreciation,  which are non-cash items.  Based on
the  cash  we  currently  have,  we will likely need  additional  financing  to
continue operations beyond September 2007.  We have been dependent on loans and
private sales of our common stock to continue operations.  Thus, our success is
entirely  dependent upon our ability  to  raise  additional  capital.   If  the
Company cannot  raise additional capital in the very near term, the Company may
be forced to discontinue operations.

      We believe  that  we  will  require  an additional $3,000,000 to fund our
currently anticipated requirements for our proposed operations to implement our
business plan over the next twelve-month period, most of which the Company must
raise through loans or the sale of equity.   In  the  longer  term,  we hope to
satisfy  our liquidity requirements from cash flow from operations and  to  the
extent such  funds  are insufficient, we must raise additional funds to sustain
operations.  We can give  no  assurances  that  we  will  be able to obtain the
required  capital  from  any  source  or  that  we  will  be  able to  commence
operations.
Variables and Trends

      We  have  no  operating  history  with  respect  to  oil and natural  gas
exploration.   In  the event we are able to obtain the necessary  financing  to
move forward with our  business  plan,  we  expect  our  expenses  to  increase
significantly  as  we  grow  our  business  with the acquisition of property or
through acquisitions.  Accordingly, the comparison  of  the  financial data for
the  periods  presented  may  not  be  a  meaningful  indicator  of our  future
performance and must be considered in light of our operating history.

Recent Accounting Pronouncements

      Effective  January 1, 2006, we adopted Statement of Financial  Accounting
Standards ("SFAS")  No. 123(R), "Share-Based Payment" ("SFAS No. 123(R)") using
the  modified  prospective   approach,   which  requires  the  measurement  and
recognition of compensation expense for all  share-based payment awards made to
the Company's employees and directors including  stock  options  under  the New
Plan.   The  Company's  financial  statements  as of June 31, 2007, and for the
three months ended June 31, 2007 reflect the effect  of  SFAS  123(R).   Share-
based  compensation expense recognized is based on the value of the portion  of
share-based  payment  awards  that is ultimately expected to vest.  Share-based
compensation expense recognized  in  the  Company's  Statements  of  Operations
during  the three months ended June 31, 2007 included compensation expense  for
share-based  payment  awards  based  on  the grant date fair value estimated in
accordance  with  the  provisions  of SFAS 123(R).   In  conjunction  with  the
adoption of SFAS 123(R), the Company  elected  to attribute the value of share-
based compensation to expense using the straight-line attribution.  Share-based
compensation expense related to stock options was  $1,048,775  and $170,000 for
the three months ended June 31, 2007 and 2006, respectively.

      In  February  2006,  the  Financial  Accounting Standards Board  ("FASB")
issued SFAS No. 155, "Accounting for Certain  Hybrid  Financial  Instruments-an
Amendment  of FASB Statements No. 133 and 140" ("SFAS No. 155").  SFAS  No. 155
allows financial  instruments  that  contain  an  embedded  derivative and that
otherwise would require bifurcation to be accounted for as a  whole  on  a fair
value  basis, at the holders' election.  SFAS No. 155 also clarifies and amends
certain  other  provisions of SFAS No. 133 and SFAS No. 140.  This statement is
effective for all  financial  instruments  acquired  or  issued in fiscal years
beginning after September 15, 2006.  We do not expect that the adoption of SFAS
No. 155 will have a material impact on our consolidated financial  condition or
results of operations.

      In June 2006, the FASB issued SFAS No. 156, "Accounting for Servicing  of
Financial  Assets-an  Amendment  of  FASB  Statement No. 140" ("SFAS No. 156").
SFAS  No. 156  provides guidance on the accounting  for  servicing  assets  and
liabilities when  an  entity  undertakes  an  obligation to service a financial
asset by entering into a servicing contract.  This  statement  is effective for
all transactions in fiscal years beginning after September 15, 2006.  We do not
expect  that  the adoption of SFAS No. 156 will have a material impact  on  our
consolidated financial condition or results of operations.

      In June 2006, the Emerging Issues Task Force ("EITF") reached a consensus
on EITF Issue No. 06-3,  "How  Taxes  Collected  from Customers and Remitted to
Governmental Authorities Should Be Presented in the  Income Statement (That Is,
Gross  versus Net Presentation)" ("EITF 06-3").  EITF 06-3  provides  that  the
presentation  of  taxes  assessed  by a governmental authority that is directly
imposed on a revenue-producing transaction  between  a seller and a customer on
either  a  gross  basis (included in revenues and costs)  or  on  a  net  basis
(excluded from revenues)  is  an  accounting  policy  decision  that  should be
disclosed.   The  provisions  of  EITF  06-3  will  be  effective  for us as of
January 1, 2007.  We do not expect that the adoption of EITF 06-3 will  have  a
material impact on our consolidated financial statements.

      In  July  2006,  the  FASB  issued FIN 48, "Accounting for Uncertainty in
Income Taxes-an interpretation of FASB  Statement  No. 109" ("FIN 48").  FIN 48
clarifies the recognition threshold and measurement  of a tax position taken on
a  tax  return.   FIN  48  is  effective  for  fiscal  years  beginning   after
December 15,  2006.   FIN  48 also requires expanded disclosure with respect to
the uncertainty in income taxes.   We are currently evaluating the requirements
of  FIN  48  and  the impact this interpretation  may  have  on  our  financial
statements.

      In September  2006,  the  SEC  Staff  issued  Staff  Accounting  Bulletin
No. 108,  "Considering the Effects of Prior Year Misstatements when Quantifying
Misstatements  in  the Current Year Financial Statements" ("SAB No. 108").  SAB
No. 108 requires the  use  of  two  alternative  approaches  in  quantitatively
evaluating  materiality  of  misstatements.   If the misstatement as quantified
under either approach is material to the current year financial statements, the
misstatement must be corrected.  If the effect  of  correcting  the  prior year
misstatements,  if  any, in the current year income statement is material,  the
prior year financial  statements  should be corrected.  In the year of adoption
(fiscal years ending after November 15, 2006 or calendar year 2006 for us), the
misstatements may be corrected as an  accounting  change  by  adjusting opening
retained  earnings  rather  than  being  included  in  the current year  income
statement.  We are currently evaluating the requirements of SAB No. 108 and the
impact it may have on our consolidated financial statements.

      In  September 2006, the FASB issued SFAS No. 158, "Employers'  Accounting
for Defined  Benefit  Pension and Other Postretirement Plans" ("SFAS No. 158").
SFAS No. 158 requires companies  to  recognize  in their statement of financial
position an asset for a plan's overfunded status  or  a  liability for a plan's
underfunded  status  and  to measure a plan's assets and its  obligations  that
determine its funded status  as  of  the  end  of  the  company's  fiscal year.
Additionally,  SFAS  No. 158  requires  companies  to recognize changes in  the
funded status of a defined benefit postretirement plan  in  the  year  that the
changes occur and those changes will be reported in comprehensive income.   The
provision  of  SFAS No. 158 that will require us to recognize the funded status
of our postretirement plans, and the disclosure requirements, will be effective
for us as of December 31,  2006.   We  do  not expect that the adoption of SFAS
No. 158 will have a material impact on our consolidated financial statements.

Off Balance Sheet Arrangements

      We have no off-balance sheet arrangements  that  have  or  are reasonably
likely  to have a current or future effect on our financial condition,  changes
in financial condition, revenues or expenses, results of operations, liquidity,
capital expenditures or capital resources that are material to investors.

PART II - OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS.

      We  are not a party to any pending legal proceeding or litigation, except
as described  in the following paragraph.  In addition, none of our property is
the subject of  a  pending  legal  proceeding.   We  are not aware of any legal
proceedings   against  the  Company  or  our  property  contemplated   by   any
governmental authority.

      In 2006,  the  Company was sued by a former consultant for fees allegedly
owed and repayment of funds purported lent to the Company.  The Company and the
consultant have agreed to a settlement of this dispute.

ITEM 2. CHANGES IN SECURITIES AND USE OF PROCEEDS.

None.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES.

Not Applicable.

ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.

None.

ITEM 5.  OTHER INFORMATION.

Not Applicable.



<PAGE>

ITEM 6.  EXHIBITS

EXHIBIT NUMBER	DESCRIPTION
--------------  -----------

31.1		Certification   of  Principal  Executive  Officer  and
		Principal Financial Officer pursuant to Rule 13a-14(a)
		and Rule 15d-14(a),  promulgated  under the Securities
		Exchange Act of 1934, as amended

32.1		Certification   of  Principal  Executive  Officer  and
		Principal Financial  Officer  pursuant  to  18  U.S.C.
		Section  1350, as  adopted  pursuant to Section 906 of
		The Sarbanes-Oxley Act of 2002.






<PAGE>

SIGNATURES

In accordance with the requirements of the Securities Exchange Act of 1934, the
registrant  caused  this  report to be signed on its behalf by the undersigned,
thereunto duly authorized.


Date: August 20, 2007

FRONTIER ENERGY CORP.


By: /s/ Robert Genesi
---------------------
Name: Robert Genesi
Title: President and Acting Chief Financial Officer
Principal Financial Officer