**Index**

----

**FORM      10-QSB**

**WT      HOLDINGS CORPORATION**

| **Delaware**                                                                                                                            |   | **88-0405437**                                      |
|-----------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------|
| (State                or other jurisdiction of incorporation or organization)                                                           |   | (I.R.S.                Employer Identification No.) |
|                                                                                                                                    |   |                                                |
| **Room                402-404, 4/F, Allied Kajima Building****138                Gloucester Road****Wanchai,                Hong Kong** |   |  **n/a**                                       |
| (Address                of principal executive offices)                                                                                 |   | (Zip                Code)                           |

**(852)      2511-3873**

----

**Index**

**WT      HOLDINGS CORPORATION**

**INDEX**

|                             |                                                                                                                                                                                                                                                                                      | Page                      Number |
|----------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------|
| **PART                    I**    |                                                                                                                                                                                                                                                                                      |                             |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
| Item                      1      | Financial                      Information                                                                                                                                                                                                                                                |                             |   |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
|                             | Consolidated                        Balance Sheets as of March 31, 2006 and                        December 31, 2005                                                                                                                                                                      |                             | 3 |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
|                             | Consolidated                        Statements of Operations for the Three Months Ended                        March 31, 2006 and 2005 and for the period from January 1,                        2002 through March                        31, 2006                                  |                             | 4 |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
|                             | Consolidated                          Statements of Cash Flows for the Three Months Ended                          March 31, 2006 and 2005 and for the period from January                          1,                          2002 through March                          31, 2006 |                             | 5 |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
|                             | Condensed                      Notes to Financial Statements - March 31,                      2006                                                                                                                                                                                        |                             | 6 |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
| Item                      2      | Management’s                      Discussion and Analysis or Plan of                      Operation                                                                                                                                                                                 |                             | 8 |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
| Item                      3      | Controls                      and Procedures                                                                                                                                                                                                                                              |                             | 11 |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
| **PART                      II** |                                                                                                                                                                                                                                                                                      |                             |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
| Item                      1      | Legal                      Proceedings                                                                                                                                                                                                                                                    |                             | 11 |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
| Item                      2      | Unregistered                      Sales of Equity                      Securities and Use of Proceeds                                                                                                                                                                                     |                             | 12 |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
| Item                      3      | Defaults                      Upon Senior Securities                                                                                                                                                                                                                                      |                             | 12 |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
| Item                      4      | Submission                      of Matters to a Vote of Security                      Holders                                                                                                                                                                                             |                             | 12 |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
| Item                      5      | Other                      Information                                                                                                                                                                                                                                                    |                             | 12 |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
| Item                      6.     | Exhibits                      and Reports on Form 8-K                                                                                                                                                                                                                                     |                             | 13 |
|                             |                                                                                                                                                                                                                                                                                      |                             |   |
|  Signatures                 |                                                                                                                                                                                                                                                                                      | 14                               |

----

**Index**

**PART      I - ITEM 1         ****FINANCIAL      STATEMENTS**

| **WT                  HOLDINGS CORPORATION AND                  SUBSIDIARIES**                                                                                                                                                                                  |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| (A                  Development Stage Company)                                                                                                                                                                                                                  |   |
| **CONSOLIDATED                  BALANCE SHEETS**                                                                                                                                                                                                                |   |
| **As                  of March 31, 2006 and December 31, 2005**                                                                                                                                                                                                 |   |
|                                                                                                                                                                                                                                                            |   |   |   |   |   |
|                                                                                                                                                                                                                                                            |   | **2006** | ** ** | **2005** |   |
| **ASSETS**                                                                                                                                                                                                                                                      |   |   |   |   |   |
| CURRENT                  ASSETS:                                                                                                                                                                                                                                |   |   |   |   |   |
| Cash                                                                                                                                                                                                                                                            |   | $ | — |   | $ | — |   |
| Total                  Current Assets                                                                                                                                                                                                                           |   |   | — |   |   | — |   |
|                                                                                                                                                                                                                                                            |   |   |  |   |   |  |   |
| PROPERTY                  AND EQUIPMENT, NET                                                                                                                                                                                                                    |   |   | — |   |   | — |   |
|                                                                                                                                                                                                                                                            |   |   |  |   |   |  |   |
| OTHER                  ASSETS                                                                                                                                                                                                                                   |   |   |  |   |   |  |   |
| Deposits                  and other                                                                                                                                                                                                                             |   |   | — |   |   | — |   |
| Total                  Other Assets                                                                                                                                                                                                                             |   |   | — |   |   | — |   |
|                                                                                                                                                                                                                                                            |   |   |  |   |   |  |   |
| TOTAL                  ASSETS                                                                                                                                                                                                                                   |   | $ | — |   | $ | — |   |
|                                                                                                                                                                                                                                                            |   |   |  |   |   |  |   |
| **LIABILITIES                  AND STOCKHOLDERS' EQUITY/(DEFICIT)**                                                                                                                                                                                             |   |   |  |   |   |  |   |
| CURRENT                  LIABILITIES:                                                                                                                                                                                                                           |   |   |  |   |   |  |   |
| Accounts                  payable                                                                                                                                                                                                                               |   | $ | — |   | $ | — |   |
| Accrued                  liabilities                                                                                                                                                                                                                            |   |   | 79,127 |   |   | 1,258 |   |
| Notes                  payable-Related parties                                                                                                                                                                                                                  |   |   | 229,537 |   |   | 229,537 |   |
| Total                  Current Liabilities                                                                                                                                                                                                                      |   |   | 308,664 |   |   | 230,795 |   |
|                                                                                                                                                                                                                                                            |   |   |  |   |   |  |   |
| Total                  liabilities                                                                                                                                                                                                                              |   |   | 308,664 |   |   | 230,795 |   |
|                                                                                                                                                                                                                                                            |   |   |  |   |   |  |   |
| Commitments                  and Contingencies                                                                                                                                                                                                                  |   |   |  |   |   |  |   |
|                                                                                                                                                                                                                                                            |   |   |  |   |   |  |   |
| STOCKHOLDERS'                  EQUITY/(DEFICIT):                                                                                                                                                                                                                |   |   |  |   |   |  |   |
| Preferred                    stock, 5,000,000 shares authorized; $0.0001 par value 3,300,000                    shares                    designated to Series "A", "B" and "C" series                                                                          |   |   | — |   |   | — |   |
| Preferred                    stock; 1,100,000 shares authorized; $0.0001 par value; 4,691 Series                    "A" shares issued and outstanding at March 31, 2006 and December                    31,                    2005                        |   |   | — |   |   | — |   |
| Preferred                    stock; 1,100,000 shares authorized; $0.0001 par value; 4,691 Series                    "B" shares issued and outstanding at March 31, 2006 and December                    31,                    2005                        |   |   | — |   |   | — |   |
| Preferred                      stock, 1,100,000 shares authorized; $0.0001 par value 5,357                      Series "C"                      shares issued and outstanding at March 31, 2006 and December                      31,                      2005 |   |   | 1 |   |   | 1 |   |
| Common                  stock, $0.0001 par value; 200,000,000 shares authorized; 1,994,256                  shares                  issued and outstanding at March 31, 2006 and December 31,                  2005                                             |   |   | 199 |   |   | 199 |   |
| Additional                  paid-in capital                                                                                                                                                                                                                     |   |   | 16,597,785 |   |   | 16,597,785 |   |
| Shares                  to be issued                                                                                                                                                                                                                            |   |   | — |   |   | — |   |
| Accumulated                  deficit                                                                                                                                                                                                                            |   |   | (13,996,849 | ) |   | (13,996,849 | ) |
| Accumulated                  deficit during the development stage                                                                                                                                                                                               |   |   | (2,909,800 | ) |   | (2,831,931 | ) |
| Total                  Stockholders' Equity                                                                                                                                                                                                                     |   |   | (308,664 | ) |   | (230,795 | ) |
|                                                                                                                                                                                                                                                            |   |   |  |   |   |  |   |
| TOTAL                  LIABILITIES AND STOCKHOLDERS' EQUITY                                                                                                                                                                                                     |   | $ | — |   | $ | — |   |
|                                                                                                                                                                                                                                                            |   |   |  |   |   |  |   |
| *See                  accompanying notes to financial statements.*                                                                                                                                                                                              |   |  |   |

----

**Index**

| **WT                  HOLDINGS CORPORATION AND SUBSIDIARIES**                           |       |
|-----------------------------------------------------------------------------------------|------------|
| (A                  Development Stage Company)                                          |       |
| **CONSOLIDATED                  STATEMENTS OF OPERATIONS**                              |       |
| **Three                  Months Ended March 31, 2006 and 2005 and For the Date of New** |       |
| **Development                  Stage Company to March 31, 2006**                        |       |
|                                                                                    |       |
|                                                                                    |       | **Date                  of new** | ** ** |
|                                                                                    | ** ** |   | ** ** |   | ** ** | **development                  stage** | ** ** |
|                                                                                    | ** ** |   | ** ** |   | ** ** | **company** | ** ** |
|                                                                                    | ** ** |   | ** ** |   | ** ** | **January                  1, 2002** | ** ** |
|                                                                                    | ** ** | **Three                  Months Ended** | ** ** | **to** | ** ** |
|                                                                                    | ** ** | **March                  31,** | ** ** | **March                  31,** | ** ** |
|                                                                                    | ** ** | **2006** | ** ** | **2005** | ** ** | **2006** |   |
|                                                                                    |       |   |   |   |   |   |   |
| Revenue                                                                                 |       | $ | — |   | $ | — |   | $ | — |   |
|                                                                                    |       |   |  |   |   |  |   |   |  |   |
| Operating                  Expenses:                                                    |       |   |  |   |   |  |   |   |  |   |
| Depreciation                  and amortization                                          |       |   | — |   |   | 283 |   |   | 15,390 |   |
| General                  and administrative expenses                                    |       |   | 75,000 |   |   | 89,020 |   |   | 2,177,914 |   |
| Impairment                  of assets                                                   |       |   | — |   |   | 11,400 |   |   | 2,555,570 |   |
| Total                  operating expenses                                               |       |   | 75,000 |   |   | 100,703 |   |   | 4,748,874 |   |
|                                                                                    |       |   |  |   |   |  |   |   |  |   |
| Loss                  from Operations                                                   |       |   | (75,000 | ) |   | (100,703 | ) |   | (4,748,874 | ) |
|                                                                                    |       |   |  |   |   |  |   |   |  |   |
| Other                  Income/(Expense)                                                 |       |   |  |   |   |  |   |   |  |   |
| Income                  from reorganization                                             |       |   | — |   |   | — |   |   | 1,914,698 |   |
| Interest                  (expense)                                                     |       |   | (2,869 | ) |   | (6,563 | ) |   | (110,742 | ) |
| Interest                  income                                                        |       |   | — |   |   | — |   |   | 23,462 |   |
| Other                                                                                   |       |   | — |   |   | — |   |   | 11,656 |   |
| Total                  Other Income (Expense)                                           |       |   | (2,869 | ) |   | (6,563 | ) |   | 1,839,074 |   |
|                                                                                    |       |   |  |   |   |  |   |   |  |   |
| Loss                  before Income Taxes                                               |       |   | (77,869 | ) |   | (107,266 | ) |   | (2,909,800 | ) |
| Provisions                  for Income Taxes                                            |       |   | — |   |   | — |   |   | — |   |
|                                                                                    |       |   |  |   |   |  |   |   |  |   |
| Net                  (Loss)                                                             |       | $ | (77,869 | ) | $ | (107,266 | ) | $ | (2,909,800 | ) |
|                                                                                    |       |   |  |   |   |  |   |   |  |   |
| Net                  (Loss) Per Share:                                                  |       |   |  |   |   |  |   |   |  |   |
| Basic                  and Diluted                                                      |       | $ | (0.04 | ) | $ | (0.06 | ) | $ | (1.49 | ) |
|                                                                                    |       |   |  |   |   |  |   |   |  |   |
| Weighted                  Average Shares Outstanding                                    |       |   |  |   |   |  |   |   |  |   |
| Basic                  and Diluted                                                      |       |   | 1,994,256 |   |   | 1,802,256 |   |   | 1,952,315 |   |
|                                                                                    |       |   |  |   |   |  |   |   |  |   |
| *See                  accompanying notes to financial statements.*                      |       |  |   |

----

**Index**

| **WT                  HOLDINGS CORPORATION AND SUBSIDIARIES**                                                          |   |
|------------------------------------------------------------------------------------------------------------------------|--------|
| (A                  Development Stage Company)                                                                         |   |
| **CONSOLIDATED                  STATEMENTS OF CASH FLOWS**                                                             |   |
| **Three                  Months Ended March 31, 2006 and 2005 and For the Date of New**                                |   |
| **Development                  Stage Company to March 31, 2006**                                                       |   |
|                                                                                                                   |   | **Date                  of new** |   |
|                                                                                                                   |   |   |   |   |   | **development** |   |
|                                                                                                                   |   |   |   |   |   | **stage                  company** |   |
|                                                                                                                   |   |   |   |   |   | **January                  1, 2002** |   |
|                                                                                                                   |   | **Three                  Months Ended** |   | **to** |   |
|                                                                                                                   |   | **March                  31,** |   | **March                  31,** |   |
|                                                                                                                   |   | **2006** |   | **2005** |   | **2006** |   |
| CASH                  FLOWS FROM OPERATING ACTIVITIES:                                                                 |   |   |   |   |   |   |   |
| Net                  (loss)                                                                                            |   | $ | (77,869 | ) | $ | (107,266 | ) | $ | (2,909,800 | ) |
| Adjustments                  to reconcile net income/(loss) to net cash used in                  operating activities: |   |   |  |   |   |  |   |   |  |   |
| Depreciation                  and amortization                                                                         |   |   | — |   |   | 282 |   |   | 15,390 |   |
| Impairment                  loss                                                                                       |   |   | — |   |   | 11,400 |   |   | 2,566,970 |   |
| Common                  stock issued for services                                                                      |   |   | — |   |   | — |   |   | 118,445 |   |
| Interest                  expense                                                                                      |   |   | — |   |   | — |   |   | 267,500 |   |
| Accrued                  interest income on notes receivable                                                           |   |   | — |   |   | — |   |   | (23,462 | ) |
| Notes                  issued as part of reorganization                                                                |   |   | — |   |   | — |   |   | 103,537 |   |
| Changes                  in assets and liabilities:                                                                    |   |   |  |   |   |  |   |   |  |   |
| (Increase)                  Decrease in prepaid expenses, deposits and other assets                                    |   |   | — |   |   | — |   |   | 5,641 |   |
| Increase                  in accounts payable and accrued expenses                                                     |   |   | 77,869 |   |   | 79,791 |   |   | (612,157 | ) |
| Net                  cash provided by operating activities                                                             |   |   | — |   |   | (15,793 | ) |   | (467,936 | ) |
|                                                                                                                   |   |   |  |   |   |  |   |   |  |   |
| CASH                  FLOWS FROM INVESTING ACTIVITIES:                                                                 |   |   |  |   |   |  |   |   |  |   |
| Acquisition                  of furniture and equipment                                                                |   |   | — |   |   | (11,400 | ) |   | (3,741 | ) |
| (Disposition)                  of investments                                                                          |   |   | — |   |   | — |   |   | (394,586 | ) |
| Net                  cash from investing activities                                                                    |   |   | — |   |   | (11,400 | ) |   | (398,327 | ) |
|                                                                                                                   |   |   |  |   |   |  |   |   |  |   |
| CASH                  FLOWS FROM FINANCING ACTIVITIES:                                                                 |   |   |  |   |   |  |   |   |  |   |
| Advances                  from related parties                                                                         |   |   | — |   |   | 19,500 |   |   | 360,924 |   |
| Issuance                  of stock for cash                                                                            |   |   | — |   |   | — |   |   | 475,339 |   |
| Borrowings                  from unrelated parties                                                                     |   |   | — |   |   | — |   |   | 30,000 |   |
| Net                  cash from financing activities                                                                    |   |   | — |   |   | 19,500 |   |   | 866,263 |   |
|                                                                                                                   |   |   |  |   |   |  |   |   |  |   |
| Net                  increase in cash                                                                                  |   |   | — |   |   | (7,693 | ) |   | — |   |
|                                                                                                                   |   |   |  |   |   |  |   |   |  |   |
| CASH                  AT BEGINNING PERIOD                                                                              |   |   | — |   |   | 7,693 |   |   | — |   |
|                                                                                                                   |   |   |  |   |   |  |   |   |  |   |
| CASH                  AT END OF PERIOD                                                                                 |   | $ | — |   | $ | — |   | $ | — |   |
|                                                                                                                   |   |   |  |   |   |  |   |   |  |   |
| SUPPLEMENTAL                  CASH FLOW INFORMATION:                                                                   |   |   |  |   |   |  |   |   |  |   |
| Cash                  paid for interest                                                                                |   | $ | — |   | $ | — |   | $ | — |   |
| Cash                  paid for income taxes                                                                            |   | $ | — |   | $ | — |   | $ | — |   |
|                                                                                                                   |   |   |  |   |   |  |   |   |  |   |
| NON-CASH                  TRANSACTION                                                                                  |   |   |  |   |   |  |   |   |  |   |
| Issuance                  of stock for liabilities forgiven                                                            |   | $ | — |   | $ | — |   | $ | 474,645 |   |
| Issuance                  of stock for services                                                                        |   | $ | — |   | $ | — |   | $ | 63,000 |   |
|                                                                                                                   |   |   |  |   |   |  |   |   |  |   |
| *See                  accompanying notes to financial statements.*                                                     |   |  |   |

----

**Index**

| **WT                HOLDINGS CORPORATION AND SUBSIDIARIES** |   |
|-------------------------------------------------------------|--------|
| **CONDENSED                NOTES TO FINANCIAL STATEMENTS**  |   |
| **March                31, 2006**                           |   |
| ** (unaudited)**                                       |   |

**CONDENSED      NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS - March 31,      2006**

**NOTE      A - PRESENTATION**

**NOTE B      - REVENUE RECOGNITION**
** **

**NOTE      C - NOTES PAYABLE - RELATED PARTIES**

|                                                                |   | **March                31,****2006** |    | **December                31,****2005** |   |
|---------------------------------------------------------------------|--------|--------------------------------------|---------|-----------------------------------------|--------|
|                                                                |   |                                 |    |                                    |   |
| Note                payable, 5% interest, due February 21, 2006 (1) |   |                                 | 126,000 |                                    |   | 126,000 |   |
| Note                payable, 5% interest, due February 21, 2006 (1) |   |                                 | 44,256  |                                    |   | 44,256 |   |
| Note                payable, 5% interest, due February 21, 2006 (1) |   |                                 | 59,281  |                                    |   | 59,281 |   |
|                                                                |   | $                                    | 229,537 |                                    | $      | 229,537 |   |

----

**Index**

| **WT                  HOLDINGS CORPORATION AND SUBSIDIARIES** |   |
|---------------------------------------------------------------|--------|
| **CONDENSED                  NOTES TO FINANCIAL STATEMENTS**  |   |
| **March                  31, 2006**                           |   |
|  **(unaudited)**                                         |   |

**NOTE      D -      DEVELOPMENT STAGE COMPANY/GOING CONCERN**

**GOING      CONCERN**

**NOTE        E - SHARES FOR SERVICES**

----

**NOTE        F - REVERSE SPLIT OF COMMON STOCK**

----

**Index**

**PART      1 - ITEM      2         **
**MANAGEMENT’S      DISCUSSION AND ANALYSIS OR PLAN OF OPERATION**

*We      undertake no obligation to revise or update any forward-looking statements      in      order to reflect any event or circumstance that may arise after the date of      this      Quarterly Report on Form 10-QSB. Readers are urged to carefully review and      consider the various disclosures made throughout the entirety of this quarterly      report, which attempt to advise interested parties of the risks and factors      that      may affect our business, financial condition, results of operations, and      prospects.*

**General**

----

**Index**

----

**Index**

**Operations**

**Liquidity      and Capital Resources**

----

**Index**

**Off-Balance      Sheet Arrangements**

**PART      I - ITEM      3          ****CONTROLS      AND PROCEDURES**

**PART      II - ITEM 1         ****LEGAL      PROCEEDINGS**

----

**Index**

**PART      II - ITEM 2         ****UNREGISTERED      SALES OF EQUITY SECURITIES AND USE ****OF      PROCEEDS**

**PART      II - ITEM 3         ****DEFAULTS      UPON SENIOR SECURITIES**

**PART      II - ITEM 4         ****SUBMISSION      OF MATTERS TO A VOTE OF SECURITY HOLDERS**

**PART      II - ITEM 5         ****OTHER      INFORMATION**

----

**Index**

**PART      II - ITEM 6         ****EXHIBITS      AND REPORTS ON FORM 8-K**

| **Exhibit****Number** |   | **Description**                                                                                                                                                                                                                                                                                                             |
|-----------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                  |   |                                                                                                                                                                                                                                                                                                                        |
| 3.1                   |   | Certificate                of Incorporation currently in effect (Incorporated by reference to                Exhibit                2.1 of the Registration Statement on Form 10-SB (File No. 0-23859)                effective December 30, 1998).                                                                         |
| 3.2                   |   | Bylaws                currently in effect (Incorporated by reference to Exhibit 2.2 of                the                Registration Statement on Form 10-SB (File No. 0-23859) effective                December                30, 1998).                                                                                |
| 3.3                   |   | Certificate                of Designation, Preferences and Rights of Series A Preferred Stock                (Incorporated by reference to Exhibit 3.1 of the Registration Statement                on                Form 10-SB (File No. 0-23859) effective December 30,                1998).                            |
| 3.4                   |   | Certificate                of Designation, Preferences and Rights of Series B Preferred Stock                (Incorporated by reference to Exhibit 3.2 of the Registration Statement                on                Form 10-SB (File No. 0-23859) effective December 30,                1998).                            |
| 3.5                   |   | Certificate                of Designation, Preferences and Rights of Series C Preferred Stock                (Incorporated by reference to Exhibit 3.3 of the Registration Statement                on                Form 10-SB (File No. 0-23859) effective December 30,                1998).                            |
| 3.6                   |   | Certificate                of Amendment, amending registrant’s Certificate of Incorporation,                effective November 24, 2004 (incorporated by reference to Exhibit                3.6 of                Form 10-QSB (File No. 0-23859) for the quarter ended September 30,                2004).           |
| 10.17                 |   | 1998                Incentive Stock Option Plan (Incorporated by reference to Exhibit                10.17 of                the Annual Report on Form 10-KSB for the year ended December 31,                1998).                                                                                                         |
| 10.18                 |   | 1998                Stock Bonus Plan (Incorporated by reference to Exhibit 10.18 of the                Annual                Report on Form 10-KSB for the year ended December 31,                1998).                                                                                                                    |
| 10.20                 |   | Securities                Purchase Agreement with WB Capital Group, Inc. (incorporated by reference                to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed with the                Securities and Exchange Commission (File No. 0-30292) on December                1,                2005. |
| 31.1                  |   | Section                302 Certification by the Corporation’s Chief Executive Officer. (Filed                herewith).                                                                                                                                                                                               |
| 31.2                  |   | Section                302 Certification by the Corporation’s Chief Financial Officer. (Filed                herewith).                                                                                                                                                                                               |
| 32.1                  |   | Section                906 Certification by the Corporation’s Chief Executive Officer. (Filed                herewith).                                                                                                                                                                                               |
| 32.2                  |   | Section                906 Certification by the Corporation’s Chief Financial Officer. (Filed                herewith).                                                                                                                                                                                               |

----

**Index**

**SIGNATURES**

|                                    |                                                                                                                            |                             |
|-----------------------------------------|---------------------------------------------------------------------------------------------------------------------------------|----------------------------------|
|                                    | **WT                  HOLDINGS CORPORATION**(a                  Delaware corporation)                                           |
|                               |                                                                                                                       |                        |
| Dated: May                15, 2006 | By:                                                                                                                   | /s/ Ke                Huang |
|                                    |                                                                                                                                 |
|                                    | Ke                  HuangPresident                  and Chief Executive Officer(principal                    executive officer) |

|                                      |                                                                                                                                                    |                               |
|-------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------|
|                                 |                                                                                                                                               |                          |
| Dated: May                  15, 2006 | By:                                                                                                                                           | /s/ Ke                  Huang |
|                                      |                                                                                                                                                         |
|                                      | Ke                    HuangChief                    Financial Officer(principal                    financial and accounting                    officer) |

| **Name**                            |   | **Position** |   | **Date**                      |
|-------------------------------------|--------|--------------|--------|-------------------------------|
|                                |   |         |   |                          |
| /s/                  Ke Huang  |   | Director     |   | May                  15, 2006 |
|                                     |   |         |   |                          |
| Ke                  Huang           |   |         |   |                          |
|                                |   |         |   |                          |

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