**UNITED      STATES **

**SECURITIES      AND EXCHANGE COMMISSION **

**Washington,      D.C. 20549 **

**FORM      10-KSB/A**

**(Amendment      No. 1) **

| 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**

----

**DOCUMENTS      INCORPORATED BY REFERENCE: **

----

**EXPLANATORY      NOTE**

**PART      III**

**ITEM      8A. CONTROLS AND PROCEDURES**

**Disclosure      Controls and Procedures**

*Evaluation      of Disclosure Controls and Procedures *

*Changes      in Internal Controls over Financial Reporting *

*Inherent      Limitations on Effectiveness of Controls *

----

**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.                                                                                                                                                    |

**ITEM      8B. OTHER INFORMATION**

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

----

| **Exhibit                No.** |   | **Description**                                                                                                                                                                                                                                                                                                                          |
|--------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                           |   |                                                                                                                                                                                                                                                                                                                                     |
| 3.1(1)                         |   | Certificate                of Incorporation, dated June 27, 2006                                                                                                                                                                                                                                                                         |
|                           |   |                                                                                                                                                                                                                                                                                                                                     |
| 3.2                (1)         |   | Bylaws                of Impact Medical Solutions, Inc.                                                                                                                                                                                                                                                                                  |
|                           |   |                                                                                                                                                                                                                                                                                                                                     |
| 4.1(1)                         |   | Form                of common stock certificate                                                                                                                                                                                                                                                                                          |
|                           |   |                                                                                                                                                                                                                                                                                                                                     |
| 10.1(1)                        |   | Lease                of the registrant’s principal executive offices, as                amended                                                                                                                                                                                                                                    |
|                           |   |                                                                                                                                                                                                                                                                                                                                     |
| 10.2(1)                        |   | Plan                and Agreement of Merger by and between Freedom 1, Inc. and Impact                Medical                Solutions, Inc., dated December 27, 2006                                                                                                                                                                     |
|                           |   |                                                                                                                                                                                                                                                                                                                                     |
| 10.3(1)                        |   | Subscription                Agreement by and between Freedom 1, Inc. and Impact Medical Solutions,                Inc., dated December 27, 2006                                                                                                                                                                                          |
|                           |   |                                                                                                                                                                                                                                                                                                                                     |
| 14.1                           |   | Code                of Ethics                                                                                                                                                                                                                                                                                                            |
|                           |   |                                                                                                                                                                                                                                                                                                                                     |
| 21.1(1)                        |   | Subsidiaries                of the registrant                                                                                                                                                                                                                                                                                            |
|                           |   |                                                                                                                                                                                                                                                                                                                                     |
| 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                                                                        |

|   | (1) | Filed                as an exhibit to the Registrant’s Current Report on Form 8-K filed with                the Commission on December 29, 2006 and incorporated by reference                herein. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b) | Reports                on Form 8-K.   None |
|-----|------------------------------------------------------|

**SIGNATURES      **

|                               |                                                    |                                                                                                                                                                                                                                                        |   |   |
|------------------------------------|---------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|
| Date:                July 24, 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 the Board of Directors (Principal Executive                Officer and Principal Financial Officer) |   |

----

| **Signature**                                                        | **Title**                                                                                                                                                                                                                                                   | **Date**                     |
|----------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------|
|                                                                 |                                                                                                                                                                                                                                                        |                         |
| /s/                Wayne D. CockburnWayne                D. Cockburn | President,                Chief Executive Officer,Secretary,                Treasurer and Interim ChiefFinancial                Officer and a Member of the Board of Directors (Principal Executive                Officer and Principal Financial Officer) | July                24, 2008 |
|                                                                 |                                                                                                                                                                                                                                                        |                         |
| /s/                Donald Paterson                                   | Chairman                of the Board of Directors                                                                                                                                                                                                           | July                24, 2008 |
| Donald                Paterson                                       |                                                                                                                                                                                                                                                   |                         |
|                                                                 |                                                                                                                                                                                                                                                        |                         |
| /s/                George Angelidis                                  | Director                                                                                                                                                                                                                                                    | July                24, 2008 |
| George                Angelidis                                      |                                                                                                                                                                                                                                                        |                         |
|                                                                 |                                                                                                                                                                                                                                                        |                         |
| /s/                Craig Lunsman                                     | Director                                                                                                                                                                                                                                                    | July                24, 2008 |
| Craig                Lunsman                                         |                                                                                                                                                                                                                                                        |                         |
|                                                                 |                                                                                                                                                                                                                                                        |                         |
| /s/                Stephen SchectmanStephen                Schectman | Director                                                                                                                                                                                                                                                    | July                24, 2008 |
|                                                                 |                                                                                                                                                                                                                                                        |                         |