=============================================================================
                              UNITED STATES
                   SECURITIES AND EXCHANGE COMMISSION
                         WASHINGTON, D.C. 20549

                             ---------------

                               FORM 10-QSB/A

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

                   FOR THE QUARTER ENDED November 30, 2002
                --------------------------------------

                    ALLERGY IMMUNO TECHNOLOGIES, INC.
                 (Small Business Issuer in its Charter)
                 --------------------------------------

State or other jurisdiction of incorporation or organization: DELAWARE

I.R.S. Employer Identification No.: 95-3937129

20462 Chartwell Center Drive, Cornelius, NC                       28031
---------------------------------------                           -----
(Address of principal executive offices)                        (Zip Code)

     Issuer's Telephone Number:                              (704) 896-0202
     --------------------------                              --------------

     Securities registered under Section 12(b) of the Exchange Act:
     ------------------------------------

   (Title of each class)               (Name of each exchange on which
                                              registered)
        NONE                                       N/A

    Securities registered under Section 12(g) of the Exchange Act:
                         (Title of each class)

                     COMMON STOCK, PAR VALUE $.001
                     -----------------------------

Check whether the issuer (1) filed all reports required to be filed by
Section 13 or 15(d) of the Exchange Act during the past 12 months (or for
such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.

YES( ) NO(X)

Number of shares of the issuer's common stock, par value $.001, outstanding
as of November 30, 2002: 17,978,948 shares.

=============================================================================


Item 1.  FINANCIAL STATEMENTS
-----------------------


=============================================================================
                  Allergy Immuno Technologies, Inc.
                   Financial Statements (Unaudited)
     Six and Three Month Periods Ended November 30, 2002, and 2001


-----------------------------------------------------------------------------
-


-----------------------------------------
Allergy Immuno Technologies, Inc.
Balance Sheet (Unaudited)
As of the Six Month Period Ended November 30

                                             2002
                                        ------------
Assets

Current Assets
    Cash and Cash Equivalents               $    -
    Net Accounts Receivable                      -
    Inventory                                    -
    Prepaid and Other Current Assets             -
                                        -------------
        Total Current Assets                     -

Long-Term Assets
    Net Fixed Assets                             -
    Net Intangible Assets                        -
                                        -------------
        Long-Term Assets                         -
                                        -------------
            Total Assets                     $   -
                                        =============



Liabilities and Shareholders' Deficit

Current Liabilities
   Accounts Payable                     $        -
   Accrued Liabilities - Compensation            -
   Accrued Liabilities - Other              50,355
   Notes Payable - Current (Note 3)        225,282
                                        -------------
      Total Current Liabilities            275,637

Shareholders' Deficit
   Common Stock (Note 4)                    17,979
   Additional-Paid-In-Capital            1,898,929
   Retained Earnings                    (2,192,545)
                                        -------------
      Total Shareholders' Deficit         (275,637)
                                        -------------
            Total Liabilities
            and Shareholders' Deficit            -
                                        =============

The accompanying notes are an integral part of these statements.

----------------------------------------
Allergy Immuno Technologies, Inc.
Statements of Operations (Unaudited)
For the Six Month Period Ended November 30

<TABLE>
<CAPTION>

                                        Six Months Ended       Three Months Ended
                                          November 30             August 31

All Discontinued Operations            2002       2001          2002        2001
                                    ----------  ----------   ----------  ----------
<S>                                 <C>         <C>          <C>         <C>
Net Sales                           $        -  $   28,771   $        -  $   13,257
Cost of Sales                                -      38,494            -      19,000
                                    ----------  ----------   ----------  ----------
  Gross Income (Loss)                        -      (9,723)           -      (5,743)

Operating Expenses
  General and Administrative            50,355      34,227       41,652      16,234
                                    ----------  ----------   ----------  ----------
    Total Operating Expenses            50,355      34,227       41,652      16,234
                                    ----------  ----------   ----------  ----------
      Operating Loss                   (50,355)    (43,950)     (41,652)    (21,977)

      Net Other Income                       -           4            -           4
                                    ----------  ----------   ----------  ----------
        Loss Before Income Taxes       (50,355)    (43,946)     (41,652)    (21,973)

        Income Tax Expense (Note 6)          -           -            -           -
                                    ----------  ----------   ----------  ----------
          Net Loss                  $  (50,355) $  (43,946)  $  (41,652) $  (21,973)
                                    ==========  ==========   ==========  ==========


Per Share Data (basic and diluted):

Net Loss                            $        -  $        -   $        -  $        -
                                    ==========  ==========   ==========  ==========
Weighted average number of common
 shares outstanding                 17,978,948  17,170,390   17,978,948  17,170,390
                                    ==========  ==========   ==========  ==========
</TABLE>

The accompanying notes are an integral part of these statements.

----------------------------------------
Allergy Immuno Technologies, Inc.
Statements of Shareholders' Deficit (Unaudited)
For the Six Month Period Ended November 30, 2002


<TABLE>
<CAPTION>
                              Common Stock
                      -----------------------------     Additional       Accumu-
                      Number of                         Paid-In          Lated
                      Shares           Amount           Capital          Deficit           Total
                      ------------     ------------     ------------     ------------      ------------
<S>                   <C>             <C>              <C>              <C>               <C>

May 31, 2002          17,978,948      $      17,979    $   1,898,929    $  (2,142,190)    $    (225,282)
Net Loss                                                                      (50,355)          (50,355)
                      ------------     ------------     ------------     ------------      ------------
November 30, 2002     17,978,948      $      17,979    $   1,898,929    $  (2,192,545)    $    (275,637)
                      ============     ============     ============     ============      ============
</TABLE>


The accompanying notes are an integral part of these statements.

----------------------------------------
Allergy Immuno Technologies, Inc.
Statement of Cash Flows (Unaudited)
For the Six Month Period Ended November 30,


All Discontinued Operations                              2002        2001
                                                      ----------  ----------


Cash Flows Provided by (Used in) Operating Activities
    Net Loss                                          $  (50,355) $  (43,946)
    Adjustments to reconcile net (loss) to net
    provided by (used in) cash used in
    operating activities

        Depreciation and Amortization                          -         116
        (Increase) Decrease in Accounts Receivable             -        (369)
        (Increase) Decrease in Inventory                       -       1,099
        (Increase) Decrease in Prepaid and Other
        Current Assets                                         -       1,179
        Increase (Decrease) in Accounts Payable
        and Accrued Liabilities                           50,355      17,303
                                                      ----------  ----------
            Net Cash Flows Provided by (Used in)
            Operating Activities                               -     (24,618)

Cash Flows Provided by (Used in) Financing Activities
    Advances from affiliate                                    -      15,691
                                                       ----------  ----------
        Net Cash Flows Provided by (Used in)
        Investing Activities                                   -      15,691

            Net Cash Flows                                     -      (8,927)
            Cash, Beginning of Period                          -       9,455
                                                      ----------  ----------
                Cash, End of Period                   $           $      528
                                                      ==========  ==========

The accompanying notes are an integral part of these statements.

----------------------------------------
Allergy Immuno Technologies, Inc.
Notes To Financial Statements
November 30, 2002


1.    Summary Of Significant Accounting Policies

    Reference is made to Note 1 of the Notes to Financial Statements
contained in the Company's Annual Report on form 10-KSB for the fiscal year
ended May 31, 2002, for a summary of significant accounting policies utilized
by the Company and new accounting pronouncements.

2.     Disclosures

    The accompanying balance sheet at November 30, 2002, and the statements
of operations, cash flows and shareholders' deficit for the three month and
six month periods ended November 30, 2002 and 2001 are unaudited and have
been prepared by the Company pursuant to the rules and regulations of the
Securities and Exchange Commission.  Certain information and footnote
disclosures normally included in financial statements prepared in accordance
with generally accepted accounting principles have been condensed or omitted
pursuant to such rules and regulations, although the Company believes that
the disclosures included herein are adequate to make the information
presented not misleading.

   *In our opinion, the condensed financial statements include all
adjustments
(consisting only of normal recurring accruals) necessary to present fairly
the financial position, results of operations and cash flows for each interim
period shown.


3.    Limitation on Results of Operations

    Results of operations for the interim periods covered by this Report may
not necessarily be indicative of results of operations for the full fiscal
year.

4.    Notes Payable

    Allergy Immuno Technologies, Inc. has an outstanding demand promissory
note for services rendered and expenses advanced by the former parent
company, Biomerica.  The note is for $225,282 and accrues interest at 7%
compounded annually until payment on the note is made.  As no term is
specified a schedule of payments is not available.  The note was sold on May
30, 2002 to LDM, Holdings Inc.

5.    Net Loss Per Share

    The FASB has issued Statement of Financial Accounting Standards No. 128
(SFAS 128), "Earnings Per Share."  SFAS 128 is primarily a disclosure
standard which requires public companies to present basic earnings per share
(EPS) and, if applicable, diluted earnings per share, instead of primary and
fully diluted earnings per share.  Basic EPS is computed by dividing net
income for the year by the weighted average number of shares of common stock
outstanding during the year.  Diluted EPS is computed by dividing net (loss)
income for the year by weighted average number of shares of common stock and
common stock equivalents outstanding during the year.

    The following table illustrates the required disclosure of the
reconciliation of the numerators and denominators of the basic and diluted
EPS computations.


For the Six Month Period Ended          Income        Shares        Per Share
November 31, 2002                     (Numerator)  (Denominator)     Amount
-----------------------------------   -----------   -----------   -----------

Basic EPS
     Loss available to common
     shareholders                    $  (50,355)    17,978,948    $         -

Effect of Dilutive Securities
     Options                         $        -              -    $         -

Diluted EPS
     Loss available to common
     shareholders plus
     assumed conversions             $  (50,355)    17,978,948    $         -


For the Six Month Period Ended         Income        Shares        Per Share
November 31, 2001                    (Numerator)  (Denominator)     Amount
-----------------------------------   -----------   -----------   -----------

Basic EPS
     Loss available to common
     shareholders                    $ (43,946)    17,170,390     $         -

Effect of Dilutive Securities
     Options                         $       -              -     $         -

Diluted EPS
     Loss available to common
     shareholders plus
     assumed conversions             $ (43,946)    17,170,390     $         -


6.    Going Concern

    The accompanying financial statements have been prepared assuming the
Company will continue as a going concern.  During the fiscal year ended May
31, 2002, the Company discontinued all operations and these conditions raise
substantial doubt about the Company's ability to continue as a going concern.
The financial statements do not include any adjustments that might result
from the outcome of this uncertainty.

=============================================================================

Item 2a.  DESCRIPTION OF BUSINESS
-----------------------

GENERAL
-------

OUR OPERATIONS

    Allergy Immuno Technologies, Inc. (the "Company," "Allergy," "we," or
"our"), has historically provided clinical testing services to physicians,
laboratories and pharmaceutical firms in specialized areas of allergy and
immunology.

TERMINATION OF OUR FORMER OPERATIONS AND THE SALE OF OUR ASSETS TO
BIOMERICA; POTENTIAL CONSEQUENCES OF OUR FAILURE TO CONDUCT A FORMAL
SHAREHOLDER VOTE IN CONNECTION WITH THE SALE OF OUR ASSETS

By the end of February 2002, Allergy had liabilities of $357,972 and assets
of only $18,974. Allergy had always experienced operating losses, and it had
historically relied on borrowings from its parent, Biomerica, Inc., to
maintain operations. Allergy had made attempts to sell its clinical testing
business beginning in September 2000. From September 2000 through June 2001
Allergy contacted third party laboratories that might be interested in buying
Allergy's clinical testing business. These efforts yielded one interested
party who ultimately decided that Allergy's operations were too small for
their needs.

In late February 2002, Biomerica's management decided that it could no longer
afford to lend money to Allergy to fund Allergy's operations. Biomerica's
decision to cease lending money to Allergy significantly impacted Allergy's
ability to continue to operate. Allergy's board met on March 7, 2002 to
discuss the impact of Biomerica's decision to cease lending funds to Allergy.

Allergy's board reasoned that Allergy's losses were likely to continue, and
without borrowings from Biomerica, Allergy would no longer have enough
capital to operate. The board concluded that Allergy's clinical testing
services be terminated as of March 14, 2002.

Allergy's board met again on March 25. At the March 25, 2002 meeting two
alternatives for the future of Allergy were discussed. One alternative was to
seek investors or purchasers for Allergy. The other alternative was to
transfer some of the liabilities and all of the assets of Allergy to its
parent, Biomerica.

Ultimately, Allergy's management concluded that Allergy's liabilities and
assets should be transferred to its parent Biomerica. Allergy's management,
based upon its attempt to sell Allergy's clinical testing business in early
2001, determined that a sale of Allergy's assets to a third party would not
yield a buyer without unreasonable effort. On April 30, 2002, Allergy
transferred its assets and liabilities to its former parent company,
Biomerica. The asset and liability transfer transaction between Allergy and
Biomerica was memorialized in a General Assignment Agreement.

Allergy's financial condition immediately before the asset and liability
transfer to Biomerica was as follows: Allergy owed Biomerica loans totaling
$333,382; these loans had accrued over several years. Allergy also owed
accounts payable to third parties totaling $27,307.61. Allergy also had the
following assets: $803 in cash, prepaid expenses totaling $582.31, aged
accounts receivable totaling $5,104.71, inventory valued at $2,600.48, fixed
assets such as computers and testing equipment, four patents, and options to
purchase 10,000 units of Hollister-Stier, LLC at an exercise price of $10 per
unit.

In furtherance of Allergy's plan to transfer its assets and liabilities to
Biomerica, Biomerica and Allergy agreed to the following General Assignment
Agreement: First, Allergy agreed to transfer to Biomerica its cash, prepaid
expenses, accounts receivable, inventory, fixed assets, and patents, and also
issued 808,467 shares of Allergy common stock to Biomerica and in return
Biomerica agreed to assume Allergy's accounts payable. Second, Biomerica
reduced the amount of the loan owed by Allergy from $333,382 to $225,282 (a
reduction of $108,100), and in return Allergy transferred to Biomerica the
Hollister-Stier options.

At the time of the asset and liability transfer from Allergy to Biomerica,
Biomerica controlled 74.53% of Allergy's outstanding shares. Biomerica
thus exercised control over Allergy's board and its management because of its
shareholder majority. Furthermore, at the time of the asset transfer, Allergy
and Biomerica shared common management. Biomerica's seven directors were
Allen Barbieri, David Barrows, Carlos Beharie, Francis R. Cano, Zackary S.
Irani, Janet Moore, and Dr. Robert A. Orlando. Three of the seven directors
(Mr. Irani, Ms. Moore, and Dr. Orlando) were also directors of Allergy.
Allergy's fourth director at such time was Susan Irani, Mr. Irani's cousin,
whom Allergy deemed to be an affiliate of Biomerica. All of Allergy's
directors were elected by Biomerica through its majority voting control of
Allergy.

Further, at such time, Mr. Irani served as the Chief Executive Officer and
Ms. Moore served as the Chief Financial Officer and Secretary of both
Biomerica and Allergy. The asset and liability transfer was negotiated and
executed by management common to Allergy and Biomerica and was approved by
all of the directors of both companies. Thus, the asset and liability
transfer was a transaction with a related party.

Allergy did not conduct a formal shareholder vote in connection with our
decision to sell our assets to Biomerica, and thus, we did not mail proxy or
information materials to shareholders. Allergy's board was advised by counsel
that since Biomerica controlled 74.53% of Allergy's outstanding shares,
Allergy did not have to conduct a formal shareholder vote in connection with
the decision to sell the Allergy assets to Biomerica since they were not
vital to the operation of the corporation. The majority shareholder,
Biomerica, had approved the transfer of the assets. Allergy's assets at the
time were not significant, and in fact Allergy's liabilities greatly exceeded
its assets-the remaining assets only totaled $9,090. Allergy's only
significant asset (which was actually valued on the books at $0) was an
option to buy some shares in Hollister-Stier, a privately held company.
Biomerica agreed to take that option as partial payment for the note payable
that AIT owed to Biomerica and reduced the note accordingly. The value of
$108,100 was assigned to the option after consulting with Hollister-Stier.

Following the asset and liability transfer from Allergy to Biomerica, we
learned that our failure to call a shareholder vote in connection with the
asset transfer may have violated a provision of Delaware's corporate law.
Delaware's General Corporation Law (GCL) requires that the disposition or
sale of "all or substantially all" of a corporation's assets can only be made
following a formal shareholder vote called upon 20 days' notice. However,
Delaware's GCL also contains an apparently conflicting provision: a statute
that allows a corporation's majority shareholder to act by a written
resolution in lieu of a shareholder vote. This conflict between the two
statutes has never been resolved or interpreted by any specific case law.

Thus, our failure to call a formal shareholder vote in connection with the
sale of our assets could have potential consequences. Potentially, a minority
shareholder could bring a legal action under Delaware state law against
Allergy to either rescind the liability and asset transfer agreement, or to
seek damages against Allergy. As of the date of this filing, no shareholder
has filed such an action against us, and no shareholder has contacted us
announcing an intention to bring an action.

Our present attorney has advised us that the likelihood of such an action is
remote for the following reasons:

* No shareholder has yet announced dissatisfaction with the transaction
although it was announced publicly in June of 2002.
* The amount of assets that were the subject of the transfer were small (and
were transferred along with substantial liabilities), and thus the
compensation due to shareholders upon a successful claim would be
correspondingly small.
* The inconsistency in Delaware law would open up a potential defense to such
a claim.

Our attorney has also advised that were such a claim to be brought, that the
potential liability would be small for the following reasons:

* The amount of assets that were the subject of the transfer were small (and
were transferred along with substantial liabilities), and thus the
compensation due to shareholders upon a successful claim would be
correspondingly small.
* The assets that were the subject of the transfer yielded only unprofitable
operations since Allergy's inception, and thus the compensation due to
shareholders upon a successful claim would be correspondingly small.

Our attorney has also advised that our potential liability under such a claim
would be incapable of precise determination because the measure of damages
under such a claim would depend upon a subjective determination of the value
of the assets and liabilities, if any, that Allergy transferred to Biomerica.

We have discussed with our independent accountant for the period ended May
31, 2002 the potential liability we face from our failure to follow the
formalities outlined in Delaware law. Our auditors have concluded that we are
unlikely to face any liability from our failure, and in the event we do face
liability, that such a liability would be small, but incapable of precise
determination. Thus, our auditors have concluded that an amendment to our
financial statements is not warranted.

BIOMERICA'S SALE OF ITS INTEREST IN ALLERGY

    Following the execution of the General Assignment Agreement, Allergy was
left without business operations and became a blank check company. Biomerica
thereafter sought to sell substantially all of its ownership in Allergy to a
group that would commence new operations for Allergy or would merge Allergy
with a company with operations.

    Biomerica's attorney learned of Allergy's plans in March, 2002 through
his representation of Biomerica. The Attorney was contacted in April by
representatives of Omnics International Corporation inquiring if the
Attorney knew of a blank check company either available for sale or available
for merger with an operating company.

    At the time of Omnics International's inquiry to Biomerica, through
its attorney, Omnics International manufactured an omni-directional
wheel that has application to wheelchairs, robotics, forklifts, and
any other device requiring or benefiting from increased mobility.
Omnics International was seeking to purchase a publicly trading blank
check company for the purpose of merging Omnics International's operations
with the publicly trading blank check company. The company resulting
from this planned consolidation would ideally be publicly traded, would
contain Omnics' business operations, and would eventually bear the name
"Omnics".

    Biomerica's attorney then made the introduction between Omnics and
Biomerica/Allergy in a conference call in April of 2002. Direct
negotiations between Allergy and Omnics followed. LDM Holdings was formed by
Omnics International's principals during negotiations with Allergy for the
specific purpose of purchasing the controlling interest in Allergy. Omnics
International's attorney advised the formation of a separate company, LDM
Holdings, to purchase the Allergy shares for two reasons: one, Omnics
International had debt that could not be determined immediately but was
likely substantial, and two, Omnics International's board could not determine
promptly whether Omnics International was in good standing in its state of
incorporation. Thus, Omnics International's counsel advised that a new
corporation affiliated with Omnics International be formed to purchase the
Allergy shares; this component of Omnics International's and LDM Holding's
plan called for Omnics International to transfer its omni-directional wheel
technology and related assets to LDM Holdings once Omnics International's
debt and corporate status were resolved. Thereafter, LDM Holdings would
either merge with Allergy, or would transfer the omni-directional wheel
technology and related assets to Allergy.

    Biomerica's and LDM Holdings's negotiations continued. Biomerica and LDM
Holdings reached final terms as follows: On May 30, 2002, Biomerica, Inc.,
sold the following property to LDM Holdings:

   *13,350,000 shares its stock. The shares represented 74.25% of
    the outstanding voting shares of Allergy on the day of the sale.
   *The promissory note for $225,282. The effect of the sale of the
    note is that Allergy no longer owes $225,282 to Biomerica,
    but now owes it to LDM Holdings.

    In return, LDM Holdings paid Biomerica $212,500 in cash. At the
conclusion of this transaction LDM Holdings became the majority shareholder
of Allergy.

RECENT CHANGE IN CONTROL

     On May 30, 2002, the Company underwent a change in control. Immediately
before Biomerica sold its interest in Allergy to LDM Holdings, it was a
75.67% shareholder in Allergy. Biomerica sold 74.25% of Allergy's outstanding
shares to LDM Holdings on May 30, leaving Biomerica with 1.42% of Allergy's
outstanding shares. Thus, following May 30 Biomerica no longer had a business
relationship with Allergy, and was no longer a majority shareholder in
Allergy.

    At the time of Biomerica's sale of its controlling interest in Allergy to
LDM Holdings, Allergy had the following four directors: Zackary Irani, Susan
Irani, Dr. Robert Orlando, and Janet Moore. All four of these directors were
affiliated with Biomerica. Dr. Robert Orlando issued a written letter of
resignation on May 21, 2002, indicating that such resignation was to be
effective immediately upon the sale of Biomerica's controlling interest in
Allergy. On June 6, 2002, Allergy's board of directors took the following
corporate actions by unanimous written resolution:

  *Dr. Robert Orlando's resignation was accepted by the remaining
   directors.
  *Louis Marrero, Dean Martin, and John Peca were appointed to Allergy's
   board.
  *Zackary Irani resigned from the board.
  *Susan Irani resigned from the board.
  *Janet Moore resigned from the board.

    Louis Marrero and Dean Martin were affiliated with Omincs International,
and John Peca was an attorney representing Omnics International.

    Soon thereafter, on June 12, 2002, Allergy's board of directors took the
following corporate actions by unanimous written resolution:

   *The current officers, Zackary Irani, CEO, and Janet Moore, CFO and
   secretary were removed from office.
   *Louis Marrero was appointed as president.
   *Dean Martin was appointed as treasurer.
   *John Peca was appointed as secretary.

    Soon thereafter, on June 18, 2002, Allergy's board of directors took the
following corporate actions by unanimous written resolution:

   *The membership of the board of directors was increased from 3
   persons to 5 persons.
   *C. Edward Poteat was appointed to the board.
   *Phillip S. Hoffman was appointed to the board.

WHY ALLERGY'S CONSOLIDATION WITH OMNICS INTERNATIONAL FAILED

    As discussed above, the Company had originally planned, following the
change in control, to either (i) ultimately acquire the omni-directional
wheel technology then owned by Omnics International Corporation, or (ii)
ultimately acquire the Omnics International Corporation outright. The purpose
of either plan was to bring the exploitation and development of the omni-
directional wheel technology and its operations under Allergy.

    Following LDM Holdings' purchase of the Allergy shares, two of Allergy's
new directors, Mr. Dean Martin and Mr. Lou Marrero, Allergy's attorney,
Omnics' Attorneys, and Allergy's accountants set down to begin the work of
preparing the merger between Omnics/LDM and Allergy. Upon close examination
of Omnics International, the attorneys and accountants discovered the
following problems with Omnics International:

     *Omnics International did not conduct proper periodic annual
     shareholder and director meetings, and would require substantial
     expense and effort to correct.
     *Omnics International did not maintain an appropriate minute book,
     and would require substantial expense and effort to correct.
     *Omnics International's financial records were not adequately
     maintained, and would require substantial expense and effort to correct.
     *Omnics International had substantial debt.

    Thus, Allergy's accountant, Allergy's attorney, and Omnics' attorneys
advised that a consolidation between Allergy and Omnics International could
occur only after tremendous expense and delay. Allergy's management, in
August of 2002, abandoned plans to pursue the consolidation with Omnics
International.

    Thus, Allergy remained without business operations. Management thereafter
determined that the company's business plan would be to locate and merge with
a suitable operating company.



Item 2b. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS
--------------------------

     THE FOLLOWING DISCUSSION OF THE FINANCIAL CONDITION AND RESULTS OF
OPERATIONS OF THE COMPANY SHOULD BE READ IN CONJUNCTION WITH THE FINANCIAL
STATEMENTS AND NOTES THERETO INCLUDED ELSEWHERE IN THIS REPORT.

     THIS DISCUSSION CONTAINS FORWARD-LOOKING STATEMENTS THAT INVOLVE RISKS
AND UNCERTAINTIES. THE COMPANY'S ACTUAL RESULTS MAY DIFFER MATERIALLY FROM
THOSE ANTICIPATED IN THESE FORWARD-LOOKING STATEMENTS AS A RESULT OF CERTAIN
FACTORS, INCLUDING, BUT NOT LIMITED TO, COMPETITION AND OVERALL MACRO-
ECONOMIC CONDITIONS.

GENERAL
-------

     The Company formerly generated revenue by providing clinical testing
services to doctors, laboratories and pharmaceutical firms in specialized
areas of allergy and immunology determinations. However, in March of 2002,
Allergy's board resolved to terminate Allergy's operations.


PLAN OF OPERATION
-------

     Allergy has had no business operation since March of 2002. Allergy's
present operational plan is to find a suitable operating company with which
Allergy can merge, or to purchase the assets of a business with operations.
Our President, Dean Martin, devotes an average of 15 hours per week to this
effort, and is presently our sole employee, except for outside accountants
and an outside attorney. Mr. Martin is not paid a salary for his efforts. We
do not plan any product or service research and development in the pursuit of
our plan. Similarly, we do not expect to purchase any plant or significant
equipment. We do not expect any significant changes in the number of our
employees.

     Our only expenses of operation are general and administrative expenses,
which are almost solely comprised of auditor fees and lawyer fees. We expect
that we will expend $70,000 in fiscal 2003 on general and administrative
expenses. Our cash requirements are presently satisfied by loans from our
principal shareholder. Our principal shareholder intends to satisfy our cash
requirements in this manner until August 30, at which time we may need to
raise additional funds to pursue our plan of seeking a merger partner.


RESULTS OF OPERATIONS (OPERATIONS ARE DISCONTINUED)
-------

SIX MONTHS ENDED NOVEMBER 30, 2002, COMPARED TO SIX MONTHS ENDED NOVEMBER 30,
2001

     Revenues for the six months ended November 30, 2002 were $0 as compared
to $28,771 in the prior six month period. The Company's decision to phase out
its operations contributed solely to this 100% decrease in revenue over the
prior period. Cost of sales was reduced from $38,494 to $0 as compared to the
previous period. Again, our discontinuation of operations contributed solely
to the elimination of cost of sales.

     General and administrative expenses increased from $34,227 for the six
months ended November 30, 2001 to $50,355 for the comparable period in 2002,
a 47% increase. Substantially all of the 47 percent increase can be
attributed to our change of auditors in August of 2002. The change in
auditors caused us to incur duplicate charges. The company had no research
and development expenses in either period.


LIQUIDITY AND CAPITAL RESOURCES
-------
     As of November 30, 2002, the Company had cash of $0 compared to $528 for
the previous six month period.

     The Company's March 2002 decision to cease Company operations has and
will significantly impact the Company's liquidity in the following ways:

*The Company has reduced its administrative and operating expenses.
*The Company has eliminated expenses related to its cost of sales.
*The Company will continue to have reduced administrative and operating
expenses.
*The Company no longer has a source of revenue, and its sales will be $0
until it develops operations or finds a suitable operating company with which
it can merge.
*The Company is presently operating at a loss, and will continue to operate
at a loss until it develops operations or finds a suitable operating company
with which it can merge.

     Management believes that losses will continue during fiscal 2003. As
discussed above under the heading "Plan of Operation," our cash requirements
are presently satisfied by loans from our principal shareholder. Our
principal shareholder intends to satisfy our cash requirements in this manner
until August 30, at which time we may need to raise additional funds to
pursue our plan of seeking a merger partner.

Going Concern

     The accompanying financial statements have been prepared assuming the
Company will continue as a going concern. We have no operations, and thus no
source of revenue. We continue to incur operating expenses. We had
substantial working capital and shareholders' deficits at May 31, 2002. These
factors, among others, raise substantial doubt about the Company's ability to
continue as a going concern. The financial statements do not include any
adjustments that might result from the outcome of this uncertainty.

     There can be no assurances that the Company will be able to successfully
implement its plans, including generating profitable operations, generating
positive cash flows from operations and obtaining additional debt and equity
capital to meet present and future working capital demands.

RESEARCH AND DEVELOPMENT

     During fiscal 2002 the Company did not spend any funds on research and
development. The Company does not expect to engage in further research and
development with respect to its former operations.

MANUFACTURING

     Allergy does not currently perform any manufacturing.

SEASONALITY OF BUSINESS

     The business of the Company has not been subject to significant seasonal
fluctuations.

Item 3.  LEGAL PROCEEDINGS
-----------------

     We are not a party to any legal proceedings.


Item 4.  CHANGES IN SECURITIES AND USE OF PROCEEDS
----------------------

     The rights of security holders have not been materially modified during
the reporting period.


Item 5.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS
----------------------

     No matters have been submitted to security holders during the reporting
period.


Item 6. EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES
----------------------

(a) Evaluation of Disclosure Controls and Procedures. Regulations under the
Securities Exchange Act of 1934 require public companies to maintain
"disclosure controls and procedures," which are defined to mean a company's
controls and other procedures that are designed to ensure that information
required to be disclosed in the reports that it files or submits under the
Securities Exchange Act of 1934 is recorded, processed, summarized and
reported, within the time periods specified in the Commission's rules and
forms. Our chief executive and financial officer, based on his evaluation of
the effectiveness of our disclosure controls and procedures within 90 days
before the filing date of this report, concluded that our disclosure controls
and procedures were effective for this purpose.

(b) Changes in Internal Controls. There were no significant changes in our
internal controls or, to our knowledge, in other factors that could
significantly affect our internal controls subsequent to the evaluation date
referred to above.

Item 7. EXHIBITS AND REPORTS ON FORM 8-K
----------------------

     We reported a change of accountants on Form 8-K on August 9, 2002. Soon
thereafter, we filed an amended 8-K regarding the change of accountants on
August 26. Our amendment clarified and expanded on the relationship between
us and our accountants, CPA Johnson, regarding advice we had sought from CPA
Johnson before we selected them as our auditors.


                               SIGNATURES
                               ----------

      In accordance with Section 13 or 15(d) of the Exchange Act, the
registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.

Dated: May 12, 2003

ALLERGY IMMUNO TECHNOLOGIES, INC.
Registrant

By:   /s/  LARRY BALL
--------------------------
Larry Ball
President & CEO



============================================================================
                                 CERTIFICATION


I, Larry Ball, certify that:

1. I have reviewed this quarterly report on Form 10-QSB/A of Allergy Immuno
Technologies, Inc.;

2. Based on my knowledge, this quarterly report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to
make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by
this quarterly report;

3. Based on my knowledge, the financial statements, and other financial
information included in this quarterly report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
registrant as of, and for, the periods presented in this quarterly report.

4. I am responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the
registrant and I have:

   a) designed such disclosure controls and procedures to ensure that
   material information relating to the registrant, including its
   consolidated subsidiaries, is made known to us by others within those
   entities, particularly during the period in which this quarterly report is
   being prepared;

   b) evaluated the effectiveness of the registrant's disclosure controls and
   procedures as of a date within 90 days prior to the filing date of this
   quarterly report (the "Evaluation Date"); and

   c) presented in this quarterly report our conclusions about the
   effectiveness of the disclosure controls and procedures based on our
   evaluation as of the Evaluation Date;

5. The registrant's other certifying officers and I have disclosed, based on
our most recent evaluation, to the registrant's auditors and the audit
committee of registrant's board of directors (or persons performing the
equivalent function):

   a) all significant deficiencies in the design or operation of internal
   controls which could adversely affect the registrant's ability to record,
   process, summarize and report financial data and have identified for the
   registrant's auditors any material weaknesses in internal controls; and

   b) any fraud, whether or not material, that involves management or other
   employees who have a significant role in the registrant's internal
   controls; and

6. The registrant's other certifying officers and I have indicated in this
quarterly report whether or not there were significant changes in internal
controls or in other factors that could significantly affect internal
controls subsequent to the date of our most recent evaluation, including any
corrective actions with regard to significant deficiencies and material
weaknesses.

Date: May 12, 2003


By:   /s/  LARRY BALL
--------------------------
Larry Ball
President & CEO

============================================================================
                                 CERTIFICATION


I, Emmett Ball, certify that:

1. I have reviewed this quarterly report on Form 10-QSB/A of Allergy Immuno
Technologies, Inc.;

2. Based on my knowledge, this quarterly report does not contain any untrue
statement of a material fact or omit to state a material fact necessary to
make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by
this quarterly report;

3. Based on my knowledge, the financial statements, and other financial
information included in this quarterly report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
registrant as of, and for, the periods presented in this quarterly report.

4. I am responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the
registrant and I have:

   a) designed such disclosure controls and procedures to ensure that
   material information relating to the registrant, including its
   consolidated subsidiaries, is made known to us by others within those
   entities, particularly during the period in which this quarterly report is
   being prepared;

   b) evaluated the effectiveness of the registrant's disclosure controls and
   procedures as of a date within 90 days prior to the filing date of this
   quarterly report (the "Evaluation Date"); and

   c) presented in this quarterly report our conclusions about the
   effectiveness of the disclosure controls and procedures based on our
   evaluation as of the Evaluation Date;

5. The registrant's other certifying officers and I have disclosed, based on
our most recent evaluation, to the registrant's auditors and the audit
committee of registrant's board of directors (or persons performing the
equivalent function):

   a) all significant deficiencies in the design or operation of internal
   controls which could adversely affect the registrant's ability to record,
   process, summarize and report financial data and have identified for the
   registrant's auditors any material weaknesses in internal controls; and

   b) any fraud, whether or not material, that involves management or other
   employees who have a significant role in the registrant's internal
   controls; and

6. The registrant's other certifying officers and I have indicated in this
quarterly report whether or not there were significant changes in internal
controls or in other factors that could significantly affect internal
controls subsequent to the date of our most recent evaluation, including any
corrective actions with regard to significant deficiencies and material
weaknesses.

Date: May 12, 2003


By:   /s/  Emmett Ball
--------------------------
Emmett Ball
Chief Financial Officer


============================================================================

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


         In connection with the Quarterly Report of Allergy Immuno
Technologies, Inc.(the "Company") on Form 10-Q/A for the period ended
November 30, 2002, as filed with the Securities Exchange Commission on date
hereof (the "Report"), I, Larry Ball, the Chief Executive Officer of the
Company, certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
that, to the best of my
knowledge:

         1.   the Report fully complies with the requirements of Section
              13(a) or 15(d) of the Securities Exchange Act of 1934; and

         2.   the information contained in the Report fairly presents, in all
              material respects, the financial condition and results of
              operations of the Company.


Date: May 12, 2003


By:   /s/  LARRY BALL
--------------------------
Larry Ball
President & CEO

============================================================================

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


         In connection with the Quarterly Report of Allergy Immuno
Technologies, Inc.(the "Company") on Form 10-Q/A for the period ended
November 30, 2002, as filed with the Securities Exchange Commission on date
hereof (the "Report"), I, Emmett Ball, the Chief Financial Officer of the
Company, certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002,
that, to the best of my
knowledge:

         1.   the Report fully complies with the requirements of Section
              13(a) or 15(d) of the Securities Exchange Act of 1934; and

         2.   the information contained in the Report fairly presents, in all
              material respects, the financial condition and results of
              operations of the Company.


Date: May 12, 2003


By:   /s/  Emmett Ball
--------------------------
Emmett Ball
Chief Financial Officer