**UNITED      STATES **

**SECURITIES      AND EXCHANGE COMMISSION **

**Washington,      D.C. 20549 **

**FORM      10-KSB/A**

**(Amendment      No. 2) **

| x | Annual                report under Section 13 or 15(d) of the Securities Exchange Act of                1934 |
|---|-------------------------------------------------------------------------------------------------------------------|

**December 31,      2007**

| o | Transition                report under Section 13 or 15(d) of the Securities Exchange Act of                1934 |
|---|-----------------------------------------------------------------------------------------------------------------------|

**000-52117**

**IMPACT      MEDICAL SOLUTIONS, INC. **

**(Name      of small business issuer in its charter) **

| **Delaware**                                                                                        |   | **20-5153331**                                                         |
|-----------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------|
| **(State                or Other Jurisdiction of****Incorporation                or Organization)** |   | **(IRS                Employer****Identification                No.)** |
|                                                                                                |   |                                                                   |
|                                                                                                |   |                                                                   |
| **17011                Beach Blvd., Suite 900, Huntington Beach, CA**                               |   | **92647**                                                              |
| **(Address                of Principal Executive Offices)**                                         |   | **(Zip                Code)**                                          |

**(714)      841-2670 **

**(Issuer’s      Telephone Number, Including Area Code) **

**Copies      to:**

**None**

**Common      Stock, par value $0.0001 per share**

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**DOCUMENTS      INCORPORATED BY REFERENCE: **

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**EXPLANATORY      NOTE**

**PART      III**

**ITEM      8A. CONTROLS AND PROCEDURES**

**Disclosure      Controls and Procedures**

*Evaluation      of Disclosure Controls and Procedures *

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*Changes      in Disclosure Controls and Procedures *

**Management’s      Report on Internal Control over Financial Reporting**

|   | -      | pertain                to the maintenance of records that, in reasonable detail, accurately                and                fairly reflect the transactions and dispositions of our                assets;                                                                                                                                                                                                                                  |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|   | -      | provide                reasonable assurance that transactions are recorded as necessary                to permit                preparation of financial statements in accordance with generally                accepted                accounting principles, and that our receipts and expenditures are                being                made only in accordance with authorizations of our management and                directors; and |
|   |   |                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|   | -      | provide                reasonable assurance regarding prevention or timely detection of                unauthorized acquisition, use or disposition of our assets that could                have                a material effect on our consolidated financial                statements.                                                                                                                                                    |

*Internal      Control - Integrated Framework*

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**ITEM      13.  EXHIBITS AND REPORTS ON FORM 8-K**

| **Exhibit                No.** |   | **Description**                                                                                                                                                                                                                                                                                                                          |
|--------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                           |   |                                                                                                                                                                                                                                                                                                                                     |
| 31.1                           |   | Certification                of the Company’s Principal Executive Officer and Chief Financial Officer                pursuant to Section 302 of Sarbanes Oxley Act of 2002, with respect                to the                registrant’s Annual Report on Form 10-KSB for the year ended December 31,                2007. |
|                           |   |                                                                                                                                                                                                                                                                                                                                     |
| 32.1                           |   | Certification                of the Company’s Principal Executive Officer and Chief Financial Officer                pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                906 of                the Sarbanes Oxley Act of 2002                                                                        |

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**SIGNATURES      **

| Date:                September 3, 2008 | **IMPACT                MEDICAL SOLUTIONS, INC.** |
|----------------------------------------|---------------------------------------------------|
|                                   |                                              |
|                                   | By:                                               | /s/                Wayne Cockburn |
|                                   |                                              | Wayne                Cockburn |
|                                   |                                              | President,                Chief Executive Officer,Secretary,                Treasurer and Interim ChiefFinancial                Officer and a Member of theBoard                of Directors (Principal ExecutiveOfficer                and Principal Financial Officer) |

| **Signature**                          |   | **Title**                                                                                                                                                                                                                      |   | **Date**                           |
|----------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------|
|                                   |   |                                                                                                                                                                                                                           |   |                               |
| /s/                  Wayne D. Cockburn |   | President,                  Chief Executive Officer,                                                                                                                                                                           |   | September                  3, 2008 |
| Wayne                  D. Cockburn     |   | Secretary,                  Treasurer and Interim ChiefFinancial                  Officer and a Member of the Board ofDirectors                  (Principal Executive Officer and PrincipalFinancial                  Officer) |   |                               |
|                                   |   |                                                                                                                                                                                                                           |   |                               |
| /s/                  Donald Paterson   |   | Chairman                  of the Board of Directors                                                                                                                                                                            |   | September                  3, 2008 |
| Donald                  Paterson       |   |                                                                                                                                                                                                                      |   |                               |
|                                   |   |                                                                                                                                                                                                                           |   |                               |
| /s/                  George Angelidis  |   | Director                                                                                                                                                                                                                       |   | September                  3, 2008 |
| George                  Angelidis      |   |                                                                                                                                                                                                                           |   |                               |
|                                   |   |                                                                                                                                                                                                                           |   |                               |
| /s/                  Craig Lunsman     |   | Director                                                                                                                                                                                                                       |   | September                  3, 2008 |
| Craig                  Lunsman         |   |                                                                                                                                                                                                                           |   |                               |
|                                   |   |                                                                                                                                                                                                                           |   |                               |
| /s/                  Stephen Schectman |   | Director                                                                                                                                                                                                                       |   | September                  3, 2008 |
| Stephen                  Schectman     |   |                                                                                                                                                                                                                           |   |                               |

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