U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D. C. 20549

                                 FORM 10-KSB/A
                                Amendment No. 1

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

     For the fiscal year ended December 31, 2007

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

     For the transition period from ___________ to ___________

                       Commission file number:  000-52171

                              Tropical PC, Inc.
                  --------------------------------------------
                 (Name of small business issuer in its charter)

                   Nevada                         20-5220693
      ----------------------------------   --------------------------
      (State or other jurisdiction of        (I.R.S. Employer
       incorporation or organization)        Identification No.)


             1107 E. Desert Inn Road, #5, Las Vegas, NV  89109
   --------------------------------------------------------------------
                (Address of principal executive offices)

                              (702) 733-9361
                       ---------------------------
                       (Issuer's telephone number)


Securities registered under Section 12(g) of the Securities Exchange Act
of 1934:  None; report is filed pursuant to Section 15D.

Title of each class                    Name of each exchange on which
                                       registered
-------------------                    ------------------------------
None                                   None

                          Common Stock, par value $0.001
                          ------------------------------
                                 (Title of class)

Check whether the registrant (1) filed all reports required to be filed by
Section 13 or 15(d) of the Securities Exchange Act of 1934 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 [X]     No [ ]

Check if there is no disclosure of delinquent filers in response to Item 405
of Regulation S-B contained in this Form, and no disclosure will be contained,
to the best of the registrant's knowledge, in definitive proxy or information
statements incorporated by reference in Part III of this form 10-KSB or any
amendments to this Form 10-KSB. [X]

Indicate by check mark whether the registrant is a shell company (as defined
in Rule 12b-2 of the Exchange Act)           Yes [X]     No [ ]

State the issuer's income for its most recent fiscal year (ending December 31,
2007):  $0

The issuer's stock is not trading on any stock exchange.

Transitional Small Business Disclosure Format (Check one):

                                             Yes [ ]     No [X]

Number of shares of common stock outstanding as of August 28, 2008:  810,000
shares common stock

Number of shares of preferred stock outstanding as of August 28, 2008:  None



                                       1

<PAGE>


We are filing this Amendment No. 1 on Form 10-KSB/A for the year ended December
31, 2007 to amend our Form 10-KSB originally filed with the U. S. Securities
and Exchange Commission on April 11, 2008.  We are filing this amendment for
the purpose of providing corrected information concerning our Controls and
Procedures under Item 8A and to correct certifications filed as Exhibits 31.1
and 31.2 which inadvertently omitted the portion of the language in the
introduction to the fourth paragraph and in paragraph 4(b) relating to internal
control over financial reporting.

Unless otherwise expressly stated, this Amendment No. 1 does not reflect events
occurring after the filing of the original Form 10-KSB, or modify or update in
any way disclosures contained in the original Form 10-KSB.


                                    CONTENTS

                                                                          PAGE
PART I

    Item 1.  Description of Business........................................4
    Item 2.  Description of Property....................................... 9
    Item 3.  Legal Proceedings............................................. 9
    Item 4.  Submission of Matters to a Vote of Security Holders........... 9

PART II

    Item 5.  Market for Common Equity and Related Stockholder Matters......10
    Item 6.  Management's Discussion and Analysis or Plan of Operation.....11
    Item 7.  Financial Statements..........................................13
    Item 8.  Changes in and Disagreements with Accountants on
                Accounting and Financial Disclosure........................15
    Item 8A. Controls and Procedures.......................................15
    Item 8B. Other Information ............................................18


PART III

    Item 9.  Directors, Executive Officers, Promoters, Control Persons
                 and Corporate Governance; Compliance with Section 16(a)
                 of the Exchange Act.......................................19
    Item 10. Executive Compensation........................................20
    Item 11. Security Ownership of Certain Beneficial Owners and
                Management.................................................23
    Item 12. Certain Relationships and Related Transactions................24
    Item 13. Exhibits and Reports on Form 8-K..............................24
    Item 14. Principal Accountant Fees and Services........................25


SIGNATURES   ..............................................................26

                                     2

<PAGE>


                           Forward-Looking Statements




This report contains forward-looking statements.  The forward-looking
statements include all statements that are not statements of historical fact.
The forward-looking statements are often identifiable by their use of words
such as "may," "expect," "believe," "anticipate," "intend," "could,"
"estimate," or "continue," "plans" or the negative or other variations of
those or comparable terms.  Our actual results could differ materially from
the anticipated results described in the forward-looking statements.  Factors
that could affect our results include, but are not limited to, those discussed
in Item 6, "Management's Discussion and Analysis or Plan of Operation" and
included elsewhere in this report.


                                      3
<PAGE>



                                     PART I


ITEM 1.  DESCRIPTION OF BUSINESS.

(a) BUSINESS DEVELOPMENT

(i) Business Development, Organization and Acquisition Activities
-----------------------------------------------------------------

Tropical PC, Inc. ("Tropical" or "the Company") was incorporated under the laws
of the State of Nevada on September 22, 2004, under the name Tropical PC, Inc.

On October 31, 2006, Tropical PC, Inc., a Nevada corporation and DEZ,
Inc., ("DEZ") a Nevada corporation entered into an Acquisition Agreement and
Plan of Merger (the "Merger Agreement") whereby Tropical acquired all the
outstanding shares of common stock of DEZ from its sole stockholder in an
exchange for $5,000 cash in a transaction where Tropical is the successor
corporation.  The Merger was approved by the unanimous consent of the
Board of Directors of Tropical on October 30, 2006.

Pursuant to Rule 12g-3(g) of the General Rules and Regulations of the
Securities and Exchange Commission, Tropical is the successor issuer to DEZ for
reporting purposes under the Securities Exchange Act of 1934, as amended (the
"Act").  The purpose of this transaction was for Tropical to succeed to the
registration status of DEZ under the Exchange Act pursuant to Rule 12g-3.
DEZ, a reporting company was not engaged in any business.  DEZ was
incorporated for the purpose of becoming a fully reporting company and
subsequently finding a merger candidate.

TROPICAL  BUSINESS
------------------

Tropical PC, Inc. was incorporated in Nevada on September 22, 2004. Tropical PC
provides pest control management for residential and commercial properties.

Pest control workers treat residential and commercial properties with chemicals
and mechanical traps to get rid of rodents, insects, and other common pests.
They make periodic visits to their clients' properties to make sure they remain
pest-free.  They may also control diseases and pests that attack lawns, shrubs,
and other outdoor vegetation.


                                      4
<PAGE>


Pest Control Business
---------------------

The majority of pest control workers are employed as exterminators or pest
control technicians.  These workers travel to homes, restaurants, hotels,
food stores, warehouses and other places where pests are likely to live and
breed.  Before starting on their route, they load their truck with
pesticides, sprayers, and other necessary equipment and obtain route slips
from company offices showing the customers' names and address, services to be
performed, and inspection comments.  Once at the residence to be serviced,
they first inspect the premises for rodent droppings, physical damage from
insects and other signs of infestation.  They then apply chemical sprays for
flies, roaches, beetles, silverfish, and other household insects in cracks in
floors and walls, under sinks, and in other place that provide shelter for
these pests,  Mechanical traps are set for rodents, and poisonous bait is
left form them in areas where it will not contaminate food supplies or
endanger children.

Sometimes the pest infestation in a house requires the pest control worker
to resort to fogging, which involves using a vapor that contains a very small
amount of pesticide.  This fog penetrates the different places where pests
hide.  Before fogging, the homeowners must leave for a short while, taking
any pets with them.  The pest control worker then begins to spray an amount
of pesticide which is fine enough not to leave deposits on fabrics or flat
surfaces.  He or she wears a mask or respirator, as well as other protective
clothing during the procedure.  Starting in the rear of the house, the worker
makes his or her way to the front, then exits through the front door.  After
a certain amount of time, the residents can safely return.  Spray or release
chemical solutions or toxic gases and set traps to kill pests and vermin, such
as mice, termites, and roaches, that infest buildings and surrounding areas.


Industry
--------

The U.S. pest control industry is divided into product manufacturers and
service providers.  Pest control as an industry is a fairly recent
development.  In earlier times, fumigators were often brought into houses
where someone had suffered a highly contagious disease, such as smallpox.
The most common method of banishing germs was to burn a large amount of some
antiseptic, but highly corrosive, substance such as sulfur.  However, this
practice was dangerous to humans and often damaged furniture and household
goods.  Chemical research in the twentieth century has made possible the use
of a variety of substances that are toxic to pests but not harmful to people,
pets, or household furnishings, so long as they are used in the proper
quantities.  The use of specially-trained pest control technicians arose from
this need for precision and knowledge in the application of treatments, and
today, the pest control industry does more than $2 billion a year in
business, according to the U.S. Department of Labor.

                                      5
<PAGE>


Pest control operators have benefited from new housing, increasing rate of
homeownership, and increased interest in home remodeling.  In addition, the
effects of the concern over West Nile virus and Lyme disease have increased
demand for professional treatment of residential problems with mosquitoes and
ticks. Furthermore, operators have had newfound success in convincing many
homeowners to pre-treat for termites and ants, creating a new and, some say,
more reliable source of income.

This industry comprises establishments primarily engaged in exterminating
and controlling birds, mosquitoes, rodents, termites, and other insects and
pests (except for crop production and forestry production). Establishments
providing fumigation services are included in this industry.

Marketing Strategies
--------------------

Prospective customers and marketing targets include new and pre-owned
homebuyers.  The plan is to advertise in the local penny-saver newspapers
in the Las Vegas area.  Value pack advertising and flyer runs on new home
developments are ways in which we intend to target specific areas.  Due to
the Company's management experience in the pest control field, management
believes they have already developed a network of contacts and customers by
word-of-mouth.

Competition
-----------

The Company will be competing against more established pest control companies.
This additional competition may adversely effect the Company sales or
capacity to retain or increase clientele or business.  There are no
assurances the Company will be able to successfully compete against these
other competitors based on these factors.  In order to compete with these
other pest control companies, management plans to offer above average
customer service, attention, and cost effectiveness to its customers.

RISK FACTORS
------------

(a)  LIMITED OPERATING HISTORY

The Company has a limited operating history and must be considered to be a
developmental stage company.  Prospective investors should be aware of the
difficulties encountered by such new enterprises, as the Company faces all of
the risks inherent in any new business and especially with a developmental
stage company.  These risks include, but are not limited to, competition, the
absence of an operating history, the need for additional working capital, and
the possible inability to adapt to various economic changes inherent in a
market economy.  The likelihood of success of the Company must be considered in
light of these problems, expenses that are frequently incurred in the operation
of a new business and the competitive environment in which the Company will be
operating.


                                      6
<PAGE>


(b)  ANTICIPATED LOSSES FOR THE FORESEEABLE FUTURE

The Company has prepared audited financial statements from its inception of
September 22, 2004 through year end of December 31, 2007.  Its ability to
continue to operate as a going concern is fully dependent upon the Company
obtaining sufficient financing to continue its development and operational
activities.  The ability to achieve profitable operations is in direct
correlation to the Company's ability to raise sufficient financing. It is
important to note that even if the appropriate financing is received, there
is no guarantee that the Company will ever be able to operate profitably or
derive any significant revenues from its operation.  The Company could be
required to raise additional financing to fully implement its entire
business plan.

It is also important to note that the Company anticipates that it will incur
losses and negative cash flow over the next twelve (12) months.  There is no
guarantee that the Company will ever operate profitably or even receive
positive cash flows from full operations.

(c)  COMPETITION

Tropical faces intense competition from larger and better-established
companies. Management expects the competition to intensify in the future.
Pressures created by Tropical competitors could negatively impact its
business, results of operations and financial condition.

Some of Tropical's potential competitors have longer operating histories,
larger customer bases, greater brand recognition and significantly greater
financial, marketing, technical and other resources.  In addition, Tropical's
competitors may acquire or be acquired by, receive investments from or enter
into other commercial relationships with larger, well-established and well-
financed competitors.  Therefore, some of Tropical's competitors with other
revenue sources may be able to devote greater resources to research to identify
improved coating processes.  Increased competition may result in reduced
operating margins, loss of market share and diminished value in the Tropical
brand.  There can be no assurance that the Company will be able to compete
successfully against current and future competitors.

New technologies in pest control management may increase competitive pressures
on the Company by enabling its competitors to offer products at a lower cost.
Any and all of these events could have a material adverse effect on our
business, results of operations and financial condition.

(d)  POSSIBLE INABILITY TO FIND SUITABLE EMPLOYEES.

The Company currently relies heavily upon the services and expertise of its
sole officer and director.  In order to implement the business plan of the
Company, management recognizes that additional staff will be required.  No
assurances can be given that TROPICAL   will be able to find suitable staff
that can support the above needs of the Company or that these employees can
be hired on terms favorable to the Company.

                                      7
<PAGE>


(e) RISKS ASSOCIATED WITH ACQUISITIONS MAY NOT BENEFIT THE COMPANY AND
    DILUTE THE VALUE OF THE COMPANY'S SHARES.

If appropriate opportunities present themselves, Tropical would acquire
businesses, technologies, or service(s) that the Company believes are strategic
and would help it build its operations and/or future customer base.

The Company currently has no understandings, commitments or agreements with
respect to any other material acquisition and no other material acquisition is
currently being pursued.  There can be no assurance that the Company will be
able to identify, negotiate or finance future acquisitions successfully, or to
integrate such acquisitions with its current business.  The process of
integrating an acquired business, technology, service or product(s) into the
Company may result in unforeseen operating difficulties and expenditures and
may absorb significant management attention that would otherwise be available
for ongoing development of the Company's business.  Further, there can be no
assurance that the anticipated benefits of any acquisition will be realized.

Future acquisitions could result in potentially dilutive issuances of equity
securities, the incurrence of debt, contingent liabilities and/or amortization
expenses related to goodwill and other intangible assets, which could
materially adversely affect the Company's business, results of operations and
financial condition.  Any future acquisitions of other businesses,
technologies, services or product(s) might require the Company to obtain
additional equity or debt financing, which might not be available on terms
favorable to the Company, or at all, and such financing, if available, might be
dilutive.

(f)   LOW-PRICED STOCKS MAY AFFECT THE RESELL OF THE COMPANY'S SHARES.

Penny Stock Regulation Broker-dealer practices in connection with transactions
in "Penny Stocks" are regulated by certain penny stock rules adopted by the
Securities and Exchange Commission. Penny stocks generally are equity
securities with a price of less than $5.00 (other than securities registered on
certain national securities exchanges or quoted on the NASDAQ system). The
penny stock rules require a broker-dealer, prior to a transaction in a penny
stock not otherwise exempt from the rules, to deliver a standardized risk
disclosure document that provides information about penny stocks and the risk
associated with the penny stock market. The broker-dealer must also provide the
customer with current bid and offer quotations for the penny stock, the
compensation of the broker-dealer and its salesperson in the transaction, and
monthly account statements showing the market value of each penny stock held in
the customer's account.  In addition, the penny stock rules generally require
that prior to a transaction in a penny stock; the broker-dealer must make a
written determination that the penny stock is a suitable investment for the
purchaser and receive the purchaser's written agreement to the transaction.
These disclosure requirements may have the effect of reducing the level of
trading activity in the secondary market for a stock that becomes subject to
the penny stock rules.  When the Registration Statement becomes effective and
the Company's securities become registered, the stock will likely have a
trading price of less than $5.00 per share and will not be traded on any
exchanges.  Therefore, the Company's stock is initially selling at $0.01 per
share they will become subject to the penny stock rules and investors may find
it more difficult to sell their securities, should they desire to do so.

                                      8
<PAGE>


3)  Employees

The Company currently has one employee, who also serves as the officer and
director of the Company.  Until the Company can demonstrate profitability on a
consistent basis, the Company does not plan on adding any new full time
employees.


(i) The Company's performance is dependent on the performance of its sole
officer.  In particular, the Company's success depends on their ability to
develop a business strategy which will be successful for the Company.

(ii) The Company does not carry key person life insurance on any of its
personnel. The loss of the services of any of its executive officers or other
key employees could have a material adverse effect on the business, results of
operations and financial condition of the Company.  The Company's future
success also depends on its ability to retain and attract highly qualified
technical and managerial personnel.

(iii)  There can be no assurance that the Company will be able to retain its
key managerial and technical personnel or that it will be able to attract and
retain additional highly qualified technical and managerial personnel in the
future.   The inability to attract and retain the technical and managerial
personnel necessary to support the growth of the Company's business, due to,
among other things, a large increase in the wages demanded by such personnel,
could have a material adverse effect upon the Company's business, results of
operations and financial condition.


ITEM 2.  DESCRIPTION OF PROPERTY.

The Company's corporate headquarters are located at:  1107 E. Desert Inn Road,
#5, Las Vegas, NV  89109.  The facilities are provided to Tropical at no cost
by the sole officer of Tropical PC.


ITEM 3.  LEGAL PROCEEDINGS.

As of the date hereof, Tropical is not a party to any material legal
proceedings, and none are known to be contemplated against Tropical.


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

On November 5, 2007, the Company submitted to its majority of security
holders to vote the authorization of a ten-for-one (10:1) reverse stock split
for the Company's issued and outstanding common and preferred stock with no
stockholder to be reduced below one hundred (100) shares, on a per stockholder
of record basis, and with all fractional shares rounded up.  The majority of
shareholders approved the reverse split of the Company's common stock.

                                     9
<PAGE>


                                  PART II

ITEM 5.  MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS.

(i) Market Information
----------------------

The common stock of the Tropical PC is currently not traded on the NASDAQ OTC
Bulletin Board or any other formal or national securities exchange.  There
is no trading market for the Company's Common Stock at present and there
has been no trading market to date.

(a) There is currently no Common Stock which is subject to outstanding options
or warrants to purchase, or securities convertible into, the Company's common
stock.

(b)  The Company did not repurchase any of its shares during the fiscal year
covered by this report.

(ii) Holders
------------

The approximate number of holders of record of common stock as of March 28,
2007 was approximately forty (40).

(iii) Dividends
---------------

Holders of common stock are entitled to receive such dividends as the board of
directors may from time to time declare out of funds legally  available for the
payment of dividends.

The directors of Tropical PC approved a spin off its Monster Offers
subsidiary in the form of a stock dividend as of December 31, 2007 (the
"Record Date").  The record shareholders of Tropical PC received one (1)
unregistered common share, par value $0.001, of Monster Offers Corporation
common stock for every share of Tropical PC common stock owned.  The Tropical
PC Corporation stock dividend was based on 810,000 shares of Tropical PC
common stock that were issued and outstanding as of the record date.  The spin-
off shares are not payable until the subsidiary files a Registration Statement
with the SEC, and the Registration Statement is declared effective.  Tropical
PC will retain no ownership in Monster Offers following the issuance of the
stock dividend.  Further, Monster Offers will no longer be a subsidiary of
Tropical PC.

                                      19
<PAGE>

(iv) Recent Sales of Unregistered Securities
--------------------------------------------

Not applicable.

(v)  Stock Splits
-----------------

On December 20, 2007, the Company reverse split its stock on a 10-for-1 basis.


ITEM 6.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.

(i) General
-----------

Tropical PC provides a pest control management for residential and commercial
properties.

The Company has a limited operating history, upon which an evaluation of the
Company, its current business and its prospects can be based, each of which
must be considered in light of the risks, expenses and problems frequently
encountered by all companies in the early stages of development, and
particularly by such companies entering new areas of business.

The Company's prospects must be considered in light of the risks, uncertainties,
expenses and difficulties frequently encountered by companies in their early
stages of a new business plan, particularly companies involved in the highly
competitive oil and gas industry.  Such risks include, without limitation, the
ability of the Company to manage its operations, including the amount and
timing of capital expenditures and other costs relating to the expansion of the
company's operations, direct and indirect competitors of the Company, including
those with greater financial, technical and marketing resources, the inability
of the Company to attract, retain and motivate qualified personnel and general
economic conditions.

The Company has not demonstrated minimal revenues and no profitability to date,
and the Company anticipates that it will continue to incur net losses for the
foreseeable future.  The extent of these losses will depend, in part, on the
amount of expenditures the Company earmarks to execute its business strategy.
As of December 31, 2007, the Company had an accumulated deficit of $(16,692).
The Company expects that its operating expenses will increase as it moves its
business strategy forward.

                                      11
<PAGE>


Management is currently exploring various business strategies to build the
Company's business.  This includes evaluating various options and strategies.
The analysis of new business opportunities and evaluating new business
strategies will be undertaken by or under the supervision of the
Company's sole Officer.  In analyzing prospective businesses opportunities,
management will consider, to the extent applicable, the available technical,
financial and managerial resources of any given business venture.  Management
will also consider the nature of present and expected competition; potential
advances in research and development or exploration; the potential for growth
and expansion; the likelihood of sustaining a profit within given time frames;
the perceived public recognition or acceptance of products, services, trade
or service marks; name identification; and other relevant factors.

The Company anticipates that the results of operations of a specific business
venture may not necessarily be indicative of the potential for future earnings,
which may be impacted by a change in marketing strategies, business expansion,
modifying product emphasis, changing or substantially augmenting management,
and other factors.  Management will analyze all relevant factors and make a
determination based on a composite of available information, without reliance
on any single factor.



(ii) Results of Operations
--------------------------

For its fiscal year ending December 31, 2007, the Company generated no
revenues as compared to $1,415 for the same period last year.  During fiscal
year ending December 31, 2007, the Company experienced a net loss of $(7,585)
or a loss (basic and diluted) per share of $(0.00) as compared to a net loss
(basic and diluted) of $(809) or a loss per share of ($0.00) for the same
period last year.  The increase in net loss was from general and
administrative expenses, primarily accounting and legal fees to keep the
company fully reporting.  Since inception, the Company has experienced a
net loss of $(16,692).

(iii) Liquidity and Capital Resources
-------------------------------------

On September 23, 2004, the Company issued 600,000 shares of its $0.001 par
value common stock to its sole officer and Director for $3,000 in cash.

On December 31, 2004, the Company issued 210,000 shares of its $0.001 par value
common stock for cash of $10,500, pursuant to Regulation D, Rule 504.

The above share numbers reflect the stock splits which took place since
inception.

No other issuances of common stock have been made.



                                      12

<PAGE>


The Company has limited financial resources available, which has had an
adverse impact on the Company's liquidity, activities and operations.  These
limitations have adversely affected the Company's ability to obtain certain
projects and pursue additional business.  There is no assurance that the
proceeds of the Company will be able to raise sufficient funding to enhance
the Company's financial resources sufficiently to generate volume for the
Company.

Since the Company has limited financial resources, the officer/director has
agreed to pay any necessary fees and expenses to keep the company operational
and fully reporting without cost to the Company, he does not expect any
reimbursement for these expenses.


                                      13

<PAGE>


ITEM 7.  FINANCIAL STATEMENTS.


                               TABLE OF CONTENTS
                               -----------------

<TABLE>
<CAPTION>

TABLE OF CONTENTS

                                                                   PAGE
                                                                   ----
<S>                                                                <C>
Report of Independent Registered Public Accounting Firm            F-1
Balance Sheet                                                      F-2
Statements of Operations                                           F-3
Statement of Stockholders' Deficit                                 F-4-5
Statements of Cash Flows                                           F-6
Notes to Financial Statements                                      F-7-10

</TABLE>

                                      14

<PAGE>

MOORE & ASSOCIATES, CHARTERED
  ACCOUNTANTS AND ADVISORS
  ------------------------
     PCAOB REGISTERED


         REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
         -------------------------------------------------------

To the Board of Directors
Tropical PC, Inc.
(A Development Stage Company)


We have audited the accompanying balance sheets of Tropical PC, Inc. (A
Development Stage Company) as of December 31, 2007 and December 31, 2006, and
the related statements of operations, stockholders' equity and cash flows for
the years ended December 31, 2007 and December 31, 2006 and since inception on
September 22, 2004 through December 31, 2007. These financial statements are
the responsibility of the Company's management.  Our responsibility is to
express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with standards of the Public Company
Accounting Oversight Board (United States).  Those standards require that we
plan and perform the audits to obtain reasonable assurance about whether the
financial statements are free of material misstatement.  An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements.  An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation.  We believe that our
audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in
all material respects, the financial position of Tropical PC, Inc. (A
Development Stage Company) as of December 31, 2007 and December 31, 2006, and
the related statements of operations, stockholders' equity and cash flows for
the years ended December 31, 2007 and December 31, 2006 and since inception on
September 22, 2004 through December 31, 2007, in conformity with accounting
principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern.  As discussed in Note 3 to the
financial statements, the Company has incurred a net loss of $16,692 since
inception on September 22, 2004, which raises substantial doubt about its
ability to continue as a going concern.  Management's plans concerning these
matters are also described in Note 3.  The financial statements do not include
any adjustments that might result from the outcome of this uncertainty.


/s/ Moore & Associates, Chartered
---------------------------------
    Moore & Associates Chartered
    Las Vegas, Nevada
    March 27, 2008

            2675 S. Jones Blvd. Suite 109, Las Vegas, NV 89146
                   (702) 253-7499 Fax (702) 253-7501

                                   F-1
<PAGE>



                                TROPICAL PC, INC.
                          (a development stage company)
                                  Balance Sheets
                                December 31, 2007
                                December 31, 2006

<TABLE>
<CAPTION>

Balance Sheets

                                                  Dec. 31,   Dec. 31,
                                                    2007       2006
                                                  --------   ---------
<S>                                               <C>        <C>
Assets

Current Assets:
   Cash                                           $     18   $       3
   Funds held in escrow                              5,000           -
                                                  --------   ---------
     Total current assets                            5,018           3
Equipment, net                                       3,990       4,390
                                                  --------   ---------

Total Assets                                      $  9,008   $   4,393
                                                  ========   =========

Liabilities and Stockholders' Equity

Stockholders' equity:
   Common stock, $0.001 par value, 75,000,000
     shares authorized, 810,000, 810,000
     shares issued and outstanding as of 12/31/2007
     and 12/31/2006 respectfully                       810         810
   Additional paid-in capital                       24,890      12,690
   Earnings (Deficit) accumulated during
     development stage                             (16,692)     (9,107)
                                                  ---------   ---------
     Total stockholders' equity                      9,008       4,393
                                                  --------   ---------
Total stockholders' equity and liabilities        $  9,008   $   4,393
                                                  ========   ==========
</TABLE>

     The accompanying notes are an integral part of these statements

                                      F-2
<PAGE>



                             TROPICAL PC, INC.
                       (a development stage company)
                          Statements of Operations
      For the years ended December 31, 2007 and December 31, 2006
   For the period from September 22, 2004 (Inception) to December 31, 2007


<TABLE>
<CAPTION>

Statements of Operations


                                                       September 22, 2004
                          Year Ending   Year Ending      (Inception) to
                         December 31,   December 31,      December 31,
                             2007           2006              2007
                         -------------  ------------   -----------------
<S>                      <C>            <C>            <C>
Revenue                  $          -   $     1,415    $          2,575
                         -------------  ------------   -----------------

Expenses:
General and
   administrative
   expenses                     7,185         1,424              18,067
Depreciation                      400           800               1,200
                         -------------  ------------   -----------------
  Total expenses                7,585         2,224              19,267
                         -------------  ------------   -----------------

Earnings (loss)          $     (7,585)  $      (809)   $        (16,692)
                         =============  ============   =================

Weighted average
 number of common
 shares outstanding-
 basic and fully
 diluted                      810,000       810,000
                         =============  ============

Net income (loss)
 per share-
 basic and fully
 diluted                 $      (0.00)  $     (0.00)
                         =============  ============
</TABLE>

     The accompanying notes are an integral part of these statements

                                      F-3

<PAGE>



                           TROPICAL PC, INC.
                       (a development stage company)
                     Statement of Stockholders' Equity
         From September 22, 2004 (Inception) to December 31, 2007

<TABLE>
<CAPTION>

Statement of Stockholders' Equity

                                                 Income (Deficit)
                                                   Accumulated
             Common Stock   Additional                During        Total
          ------------------ Paid-in       Stock    Development  Stockholders
            Shares   Amount  Capital   Subscriptions   Stage        Equity
          ---------- ------- ---------- ---------- ------------   ----------
<S>       <C>        <C>     <C>        <C>        <C>            <C>
Founder's
initial
investment,
9/23/04
$0.001
per share    600,000 $   600 $ 2,400   $          $              $   3,000

Net Income
(loss)
year ended
December 31,
2004                                                    (2,190)      (2,190)
          ---------- ------- ---------- ---------- ------------   ----------

Balance,
December 31,
2004         600,000 $   600 $(2,400)  $          $     (2,190)    $    810

Issuance
of Reg. D,
Rule 504
Subscription
Shares,      210,000     210  10,290                                 10,500

Net Income
(loss)
year ended
December 31,
2005                                                    (6,108)      (6,108)
          ---------- ------- ---------- ---------- ------------   ----------

                                       F-4
<PAGE>


                            TROPICAL PC, INC.
                       (a development stage company)
                     Statement of Stockholders' Equity
         From September 22, 2004 (Inception) to December 31, 2007

                                                  Income (Deficit)
                                                   Accumulated
             Common Stock   Additional                During        Total
          ------------------ Paid-in       Stock    Development  Stockholders
            Shares   Amount  Capital   Subscriptions   Stage        Equity
          ---------- ------- ---------- ---------- ------------   ----------
Net Income
(loss)
year ended
December 31,
2005                                                    (6,108)      (6,108)
          ---------- ------- ---------- ---------- ------------   ----------

Balance,
December 31,
2005         810,000 $   810 $  12,690                  (8,298)       5,202

Net Income
(loss)
year ended
December 31,
2006                                                      (809)        (809)
          ---------- ------- ---------- ---------- ------------   ----------

Balance,
December 31,
2006         810,000     810    12,690          -       (9,107)       4,393

Contribute
capital                          7,200                                7,200

Contribute
capital for                      5,000                                5,000
subsidiary
spin-off

Net Income
(loss)
year ended
December 31,
2007                                                    (7,585)      (7,585)
          ---------- ------- ---------- ---------- ------------   ----------

Balance,
December 31,
2007         810,000 $  810 $  24,890  $       -  $   (16,692)   $   9,008
          ========== ======= ========== ========== ============   ==========
</TABLE>

      The accompanying notes are an integral part of these statements

                                       F-5
<PAGE>


                             TROPICAL PC, INC.
                       (a development stage company)
                          Statements of Cash Flows
      For the years ended December 31, 2007 and December 31, 2006
   For the period from September 22, 2004 (Inception) to December 31, 2007

<TABLE>
<CAPTION>

Statements of Cash Flows

                                                       September 22, 2004
                          Year Ending   Year Ending      (Inception) to
                         December 31,   December 31,      December 31,
                             2007           2006              2007
                         -------------  ------------   -----------------
<S>                      <C>            <C>            <C>
Operating activities:
Net income (loss)        $     (7,585)  $      (809)   $        (16,692)
Adjustments to reconcile
  net loss to net cash
  Used by operating
  activities
    Depreciation                  400           800               1,200
                         -------------  ------------   -----------------
Net cash provided
 (used) by operating
 activities                    (7,185)           (9)            (15,492)

Investing activities
Purchase of fixed asset             -             -              (5,190)
                         -------------  ------------   -----------------
Net cash provided
(used) by investing
activities                          -             -              (5,190)


Financing activities:
 Issuances of
  common stock                      -             -              13,500
 Contributed capital           12,200             -              12,200
                         -------------  ------------   -----------------
Net cash provided
 (used) by financing
 activities                                       -              25,700


Net increase
 (decrease)
 in cash                        5,015            (9)              5,018

Cash and equivalents-
 beginning                          3            12                   -
                         -------------  ------------   -----------------
Cash and equivalents-
 ending                  $      5,018   $         3    $          5,018
                         =============  ============   =================

Supplemental disclosures:
 Interest paid           $          -   $         -    $              -
                         =============  ============   =================
Income taxes paid        $          -   $         -    $              -
                         =============  ============   =================
Non-cash transactions    $          -   $         -    $              -
                         =============  ============   =================
</TABLE>

     The accompanying notes are an integral part of these statements

                                     F-6
<PAGE>



                             TROPICAL PC, INC.
                       (a development stage company)
                       NOTES TO FINANCIAL STATEMENTS
                             December 31, 2007

NOTE 1.   GENERAL ORGANIZATION AND BUSINESS

Tropical PC, Inc. (the Company) was incorporated under the laws of the state
of Nevada on September 22, 2004.  The Company has one sole officer and Director
and was organized to provide residential and commercial pest control services
in Southern Nevada.

The Company has minimal operations and in accordance with the provisions of the
Financial Accounting Standards Board ("FASB") Statement of Financial Accounting
Standards ("SFAS") No. 7, the Company is considered a development stage company.

NOTE 2.    SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

The Company has cash assets of $5,018 and no debt as of December 31, 2007.
The relevant accounting policies are listed below.

Basis of Accounting
-------------------
The basis is United States generally accepted accounting principles.

Earnings per Share
------------------
The basic earnings (loss) per share is calculated by dividing the Company's
net income (loss) available to common shareholders by the weighted average
number of common shares during the year.  The diluted earnings (loss) per share
is calculated by dividing the Company's net income (loss) available to common
shareholders by the diluted weighted  average number of shares outstanding
during the year.  The diluted weighted average number of shares outstanding is
the basic weighted number of shares adjusted as of the first of the year for
any potentially dilutive debt or equity.

The Company has not issued any options or warrants or similar securities since
inception.

Dividends
---------
The Company has not yet adopted any policy regarding payment of dividends.  No
Dividends have been paid during the period shown.

Income Taxes
------------
The provision for income taxes is the total of the current taxes payable and
the net of the change in the deferred income taxes.  Provision is made for the
deferred income taxes where differences exist between the period in which
transactions affect current taxable income and the period in which they enter
into the determination of net income in the financial statements.

Year-end
--------
The Company has selected December 31 as its year-end.

                                    F-7
<PAGE>


                             TROPICAL PC, INC.
                       (a development stage company)
                       NOTES TO FINANCIAL STATEMENTS
                             December 31, 2007

NOTE 2.   SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES-CONTINUED

Advertising
-----------
Advertising is expensed when incurred.  There has been no advertising
during the period.

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

NOTE 3.   GOING CONCERN

The accompanying financial statements have been prepared assuming the Company
will continue as a going concern.  As shown in the accompanying financial
statements, the Company has incurred a net loss of $(16,692) for the period
from September 22, 2004 (inception) to December 31, 2007.  The future of the
Company is dependent upon its ability to obtain financing and upon future
profitable operations from the development of its new business opportunities.
Management has plans to seek additional capital through private placements
and public offerings of its common stock.  The financial statements do not
include any adjustments relating to the recoverability and classification of
recorded assets, or the amounts of and classification of liabilities that
might be necessary in the event the Company cannot continue in existence.

These conditions raise substantial doubt about the Company's ability to
continue as a going concern.  These financial statements do not include any
adjustments that might arise from this uncertainty.

NOTE 4.   STOCKHOLDERS'EQUITY

Common Stock
------------
On September 23, 2004, the Company issued 3,000,000 shares of its $0.001 par
value common stock to its sole officer and Director for $3,000 in cash.

On December 31, 2004, the Company issued 1,050,000 shares of its $0.001 par
value common stock for cash of $10,500, pursuant to Regulation D, Rule 504.

On December 31, 2004, the Company approved a forward stock split of common
shares at two-for-one.  The number of authorized shares remained at
75,000,000 and the par value of $0.001 was retained.

On December 20, 2007, the Company effectuated a reverse stock split of common
shares at ten-for-one bases.  The number of authorized shares remained at
75,000,000 and the par value of $0.001 was retained.

No other issuances of common stock have been made.

                                    F-8
<PAGE>


                             TROPICAL PC, INC.
                       (a development stage company)
                       NOTES TO FINANCIAL STATEMENTS
                             December 31, 2007


NOTE 5.   RELATED PARTY TRANSACTIONS

The Company does not lease or rent any property.  Office services are provided
without charge by a director.  Such costs are immaterial to the financial
statements and, accordingly, have not been reflected therein.  The officers and
directors of the Company are involved in other business activities and may, in
the future, become involved in other business opportunities.  If a specific
business opportunity becomes available, such persons may face a conflict in
selecting between the Company and their other business interests.  The Company
has not formulated a policy for the resolution of such conflicts.


NOTE 6.    PROVISION FOR INCOME TAXES

The Company accounts for income taxes under Statement of Financial Accounting
Standards No. 109, "Accounting for Income Taxes" ("SFAS No. 109"), which
requires use of the liability method.  SFAS No. 109 provides that deferred
tax assets and liabilities are recorded based on the differences between the
tax bases of assets and liabilities and their carrying amounts for financial
reporting purposes, referred to as temporary differences.  Deferred tax assets
and liabilities at the end of each period are determined using the currently
enacted tax rates applied to taxable income in the periods in which the
deferred tax assets and liabilities are expected to be settled or realized.

The provision for income taxes differs from the amount computed by applying the
statutory federal income tax rate to income before provision for income taxes.
The sources and tax effects of the differences are as follows:


                   U.S federal statutory rate      (34.0%)
                   Valuation reserve                34.0%
                                                   ------
                   Total                               -%


NOTE 7.   OPERATING LEASES AND OTHER COMMITMENTS:

The Company also has no lease obligations.



                                     F-9
<PAGE>





                             TROPICAL PC, INC.
                       (a development stage company)
                       NOTES TO FINANCIAL STATEMENTS
                             December 31, 2007

NOTE 8.   RECENT PRONOUNCEMENTS

In November 2004, the FASB issued SFAS No. 151, Inventory Costs, an amendment
of ARB No. 43, Chapter 4. SFAS No. 151 amends the guidance in ARB No. 43,
Chapter 4, Inventory Pricing, to clarify the accounting for abnormal amounts
of idle facility expense, freight, handing costs, and spoilage. This statement
requires that those items be recognized as current period charges regardless
of whether they meet the criterion of "so abnormal" which was the criterion
specified in ARB No. 43. In addition, this Statement requires that allocation
of fixed production overheads to the cost of production be based on normal
capacity of the production facilities. This pronouncement is effective for
the Company beginning October 1, 2005. The Company does not believe adopting
this new standard will have a significant impact to its financial statements.

In December 2004, the FASB issued SFAS No. 123 (revised 2004). Share-Based
Payment, which is a revision of SFAS No. 123, Accounting for Stock-Based
Compensation. SFAS No. 123(R) supersedes APB Opinion No. 25, Accounting for
Stock Issued to Employees and amends SFAS No. 95, Statement of Cash Flows.
Generally, the approach in SFAS No. 123(R) is similar to the approach
described in SFAS No. 123. However, SFAS No. 123(R) requires all share-based
payments to employees, including grants of employee stock options, to be
recognized in the income statement based on their fair values. Pro forma
disclosure is no longer an alternative. The new standard will be effective
for the Company in the first interim or annual reporting period beginning
after December 15, 2005. The Company expects the adoption of this standard
will have a material impact on its financial statements assuming employee
stock options are granted in the future.

     In February 2007, the FASB issued SFAS No. 159, The Fair Value Option for
Financial Assets and Financial Liabilities . SFAS No. 159 gives us the
irrevocable option to carry many financial assets and liabilities at fair
values, with changes in fair value recognized in earnings. SFAS No. 159 is
effective for us beginning January 1, 2008, although early adoption is
permitted. We are currently assessing the potential impact that electing fair
value measurement would have on our financial statements and have not
determined what election we will make.

     In December 2007, the FASB issued SFAS No. 160, Noncontrolling Interests
in Consolidated Financial Statements, an amendment of ARB 51, which changes
the accounting and reporting for minority interests. Minority interests will
be recharacterized as noncontrolling interests and will be reported as a
component of equity separate from the parent's equity, and purchases or sales
of equity interests that do not result in a change in control will be accounted
for as equity transactions. In addition, net income attributable to the
noncontrolling interest will be included in consolidated net income on the face
of the income statement and, upon a loss of control, the interest sold, as well
as any interest retained, will be recorded at fair value with any gain or loss
recognized in earnings. SFAS No. 160 is effective for us beginning January 1,
2009 and will apply prospectively, except for the presentation and disclosure
requirements, which will apply retrospectively. At this current time, we do not
believe that adoption of SFAS No. 160 would have any effect on our financial
statements.

                                     F-10
<PAGE>



NOTE 9.   SUBSIDIARY SPINOFF

In December, 2007, the Company spun-off its subsidiary which was organized
February 23, 2007 (Date of Inception) under the laws of the State of Nevada,
as Tropical PC Acquisition Corporation.  The Company was incorporated to
conduct any legal business.

On December 11, 2007, the subsidiary amended its Articles of Incorporation
changing its name to Monster Offers.  The Company was incorporated as a
wholly owned subsidiary of Company Tropical PC, Inc., a Nevada corporation.

The directors of Tropical PC approved a spin off its Monster Offers
subsidiary in the form of a stock dividend as of December 31, 2007 (the
"Record Date").  The record shareholders of Tropical PC received one (1)
unregistered common share, par value $0.001, of Monster Offers Corporation
common stock for every share of Tropical PC common stock owned.  The Tropical
PC Corporation stock dividend was based on 810,000 shares of Tropical PC
common stock that were issued and outstanding as of the record date.
The spin-off shares are not payable until the subsidiary files a Registration
Statement with the SEC, and the Registration Statement is declared effective.

Tropical PC spun off its wholly owned Monster Offers subsidiary in exchange
for $5,000.  The spin-off transaction was accomplished by the exchange of
$5,000 for a subsidiary which included the same shareholder base as Tropical
PC.  It did not include the transfer of any hard assets or liabilities.  This
spin off was valued at par value since the company holds no assets, is
uncertain as to future benefit, the stock is not trading, and the company has
not even received a stock symbol.









                                     F-11
<PAGE>




ITEM 8.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
         FINANCIAL DISCLOSURE.

Not applicable.


ITEM 8A(T).  CONTROLS AND PROCEDURES.

Disclosure Controls and Procedures
----------------------------------

The Securities and Exchange Commission defines the term "disclosure controls
and procedures" to mean a company's controls and other procedures of an
issuer 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 Securities and Exchange Commission's rules and forms.
Disclosure controls and procedures include, without limitation, controls and
procedures designed to ensure that information required to be disclosed by an
issuer in the reports that it files or submits under the Securities Exchange
Act of 1934 is accumulated and communicated to the issuer's management,
including its chief executive and chief financial officers, or persons
performing similar functions, as appropriate to allow timely decisions
regarding required disclosure.  The Company maintains such a system of
controls and procedures in an effort to ensure that all information which it
is required to disclose in the reports it files under the Securities Exchange
Act of 1934 is recorded, processed, summarized and reported within the time
periods specified under the SEC's rules and forms and that information
required to be disclosed is accumulated and communicated to chief executive
and chief financial officers to allow timely decisions regarding disclosure.

As of the end of the period covered by this report, we initially carried out
an evaluation, under the supervision and with the participation of our chief
executive officer (who is also our principal financial and accounting
officer), of the effectiveness of the design and operation of our disclosure
controls and procedures.  We determined that we had a material weakness, as
described below, in our disclosure controls and procedures.  Therefore, in
connection with the filing of this amended Annual Report on Form 10-KSB/A,
our chief executive officer and chief financial officer re-evaluated the
effectiveness of our disclosure controls and procedures and concluded that,
as of the end of the period covered by this report, our disclosure controls
and procedures were not effective.

In connection with the preparation and filing of the Form 10-KSB for the
fiscal year ended December 31, 2007, we inadvertently failed to disclose the
information required by Item 308T of Regulation S-B regarding management's
annual report on internal control over financial reporting.  Based upon the
Company's failure to include the disclosures required by Item 308T, we
determined that our disclosure controls and procedures were not effective to
satisfy the objectives for which they are intended.


                                      15
<PAGE>


Internal Control Over Financial Reporting
-----------------------------------------

The management of the Company is responsible for the preparation of the
financial statements and related financial information appearing in this
amended Annual Report on Form 10-KSB. The financial statements and notes have
been prepared in conformity with accounting principles generally accepted in
the United States of America.  The management of the Company also is
responsible for establishing and maintaining adequate internal control over
financial reporting, as defined in Rules 13a-15(f) and 15d-15(f) under the
Exchange Act. A company's internal control over financial reporting is
defined as a process designed to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally accepted
accounting principles. Our internal control over financial reporting includes
those policies and procedures that (1) pertain to the maintenance of records
that in reasonable detail accurately and fairly reflect the transactions and
dispositions of the assets of the Company; (2) provide reasonable assurance
that transactions are recorded as necessary to permit preparation of
financial statements in accordance with generally accepted accounting
principles, and that receipts and expenditures of the issuer are being made
only in accordance with authorizations of management and directors of the
Company; and (3) provide reasonable assurance regarding prevention or timely
detection of unauthorized acquisition, use or disposition of the Company's
assets that could have a material effect on the financial statements.

Management, including the chief executive officer and chief financial
officer, does not expect that the Company's disclosure controls and internal
controls will prevent all error and all fraud.  Because of its inherent
limitations, a system of internal control over financial reporting can
provide only reasonable, not absolute, assurance that the objectives of the
control system are met and may not prevent or detect misstatements.  Further,
over time control may become inadequate because of changes in conditions or
the degree of compliance with the policies or procedures may deteriorate.

With the participation of the chief executive officer and chief financial
officer, our management evaluated the effectiveness of the Company's internal
control over financial reporting as of December 31, 2007 based upon the
framework in Internal Control -Integrated Framework issued by the Committee
of Sponsoring Organizations of the Treadway Commission (COSO).  Based on the
assessment performed using the criteria established by COSO, management has
concluded that the Company maintained ineffective internal control over
financial reporting in the following areas:

1) lack of a functioning audit committee due to a lack of a majority of
independent members and a lack of a majority of outside directors on our
board of directors, resulting in ineffective oversight in the establishment
and monitoring of required internal controls and procedures;

2) inadequate segregation of duties consistent with control objectives;

3) insufficient written policies and procedures for accounting and financial
reporting with respect to the requirements and application of US GAAP and SEC
disclosure requirements; and

                                      16
<PAGE>


4) ineffective controls over period end financial disclosure and reporting
processes.

The aforementioned material weaknesses were identified by our Chief Executive
Officer in connection with the review of our financial statements as of
December 31, 2007.

Management believes that the material weaknesses set forth in items (2), (3)
and (4) above did not have an effect on our financial results.  However,
management believes that the lack of a functioning audit committee and the
lack of a majority of outside directors on our board of directors results in
ineffective oversight in the establishment and monitoring of required
internal controls and procedures, which could result in a material
misstatement in our financial statements in future periods.


Remediation of Material Weaknesses in Disclosure Controls and Procedures
------------------------------------------------------------------------

We plan to rectify these deficiencies by working with our registered public
accounting firm on these issues, and continuing our review of related issues
including those for Sarbanes-Oxley Section 404 requirements.

Management believes that the appointment of one or more outside directors,
who shall be appointed to a fully functioning audit committee, will remedy
the lack of a functioning audit committee and a lack of a majority of outside
directors on our Board.  This will be accomplished when funds are available
to us to do so.  In addition, management believes that preparing and
implementing sufficient written policies and checklists will remedy the
following material weaknesses (i) insufficient written policies and
procedures for accounting and financial reporting with respect to the
requirements and application of US GAAP and SEC disclosure requirements; and
(ii) ineffective controls over period end financial close and reporting
processes.  These remediation measures will be accomplished as soon as we
have the funds and resources available to us to do so.

We will continue to monitor and evaluate the effectiveness of our internal
controls and procedures and our internal controls over financial reporting on
an ongoing basis and are committed to taking further action and implementing
additional enhancements or improvements, as necessary and as funds allow.


Changes in Internal Control over Financial Reporting
----------------------------------------------------

There were no changes in our internal control over financial reporting (as
such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act)
during the most recent fiscal quarter that have materially affected, or are
reasonably likely to materially affect, our internal control over financial
reporting.


                                      17
<PAGE>

This annual report does not include an attestation report of the Company's
registered public accounting firm regarding internal control over financial
reporting. Management's report was not subject to attestation by the
Company's registered public accounting firm pursuant to temporary rules of
the Securities and Exchange Commission that permit us to provide only
management's report in this Annual Report on Form 10-KSB/A.



ITEM 8b.  OTHER INFORMATION

None.




                                      18
<PAGE>


                                    PART III

ITEM 9.  DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS, CONTROL PERSONS
         AND CORPORATE GOVERNANCE; COMPLIANCE WITH SECTION 16(A)
         OF THE EXCHANGE ACT.

A.  The following table sets forth the current officers and directors of
    Tropical PC, Inc.

<TABLE>
<CAPTION>
Name              Age                Position
-------------     ---                --------------------------
<S>               <C>                <C>
Jorge Moreno      43                 Chairman, President, CEO
----------------------------------------------------------------

</TABLE>


Jorge Moreno:  President & CEO, Chairman of the Board
-----------------------------------------------------

From 1985- 1994, Jorge Moreno worked as a Waiter for the Princess Cruises,
along the Pacific Ocean from California to Acapulco, Mexico.  Upon leaving the
Princess Cruises he worked in East Los Angeles, California at the Esco
Institute in various handyman duties, until 2000.  From 2000 to 2002 he worked
with the Nevada Department of Agriculture, as a ground license maintenance
operator.  From 2002 until present, he was been working as an independent
contractor for his brother's Pest Control Company.  His job duties include the
extermination of pest in both residential and commercial establishments.

Jorge Moreno attended the Bachillerato College in Acapulco, Mexico.  He later
attended the University of Guerrero, in Acapulco, Mexico, where he obtained a
Bachelor's Degree in Business Administration in 1985.

                                      19

<PAGE>


SECTION 16(A) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE

Section 16(a) of the Securities Exchange Act of 1934 requires our directors and
executive officers, and persons who beneficially own more than ten percent of a
registered class of our equity securities (referred to as "reporting persons"),
to file with the Securities and Exchange Commission initial reports of
ownership and reports of changes in ownership of common stock and other
Tropical PC, Inc. equity securities.  Reporting persons are required by
Commission regulations to furnish us with copies of all Section 16(a) forms
they file.


ITEM 10.  EXECUTIVE COMPENSATION.

As a result of our the Company's current limited available cash, no officer or
director received compensation during the fiscal year ended December 31, 2007.
Tropical intends to pay salaries when cash flow permits.

<TABLE>
<CAPTION>


SUMMARY COMPENSATION TABLES
                         ------------------------------------------------------
                                        Annual Compensation
                         ------------------------------------------------------
     Name and                                          Other Annual
Principal Position  Year    Salary ($)     Bonus ($)   Compensation ($)
-------------------------------------------------------------------------------
<S>                <C>      <C>            <C>           <C>
Jorge Moreno
    President      2007     -0-            -0-           -0-
    Director       2006     -0-            -0-           -0-
                   2005     -0-            -0-           -0-
-------------------------------------------------------------------------------
</TABLE>





                                      20
<PAGE>



Long Term Compensation Table

<TABLE>
<CAPTION>

                       --------------------------------------------------------
                                        Long Term Compensation
                       --------------------------------------------------------
                                    Awards             Payouts
                       --------------------------------------------------------
                        Restricted Stock Securities      LTIP      All Other
Name and Principal      Award(s)($) Underlying Options/   Payouts   Compensation
     Position     Year              SARs(#)               ($)       ($)
------------------------------------------------------------------------------
<S>                <C>     <C>           <C>                <C>      <C>
Jorge Moreno
    President      2007    -0-           -0-                -0-      -0-
    Director       2006    -0-           -0-                -0-      -0-
                   2005    -0-           -0-                -0-      -0-
------------------------------------------------------------------------------

</TABLE>

The Company currently does not have employment agreements with its executive
officers.  The executive officer/director of the Company has agreed to take no
salary until the Company can generate enough revenues to support salaries on a
regular basis.  The officer will not be compensated for services previously
provided. They will receive no accrued remuneration.


Compensation of Directors
-------------------------

No director receives any fee, salary or commission for service as a director.
In addition, no such arrangement is contemplated for the foreseeable future.

Family Relationships
--------------------

Not applicable.

Code of Ethics
--------------

The company has not adopted a Code of Ethics for the Board and the salaried
employees.

                                      21
<PAGE>



Audit Committee
---------------

The company does not presently have an Audit Committee.  The sole member of the
Board sits as the Audit Committee.  No qualified financial expert has been
hired because the company is too small to afford such expense.


Committees and Procedures
-------------------------

     (1)  The registrant has no standing audit, nominating and compensation
          committees of the Board of Directors, or committees performing
          similar functions.  The Board acts itself in lieu of committees due
          to its small size.

     (2)  The view of the board of directors is that it is appropriate for the
          registrant not to have such a committee because its directors
          participate in the consideration of director nominees and the
          board and the company are so small.

     (3)  The members of the Board who acts as nominating committee is
          not independent, pursuant to the definition of independence of a
          national securities exchange registered pursuant to section 6(a)
          of the Act (15 U.S.C. 78f(a).

     (4)  The nominating committee has no policy with regard to the
          consideration of any director candidates recommended by security
          holders, but the committee will consider director candidates
          recommended by security holders.

     (5)  The basis for the view of the board of directors that it is
          appropriate for the registrant not to have such a policy is that
          there is no need to adopt a policy for a small company.

     (6)  The nominating committee will consider candidates recommended by
          security holders, and by security holders in submitting such
          recommendations.

     (7)  There are no specific, minimum qualifications that the nominating
          committee believes must be met by a nominee recommended by security
          holders except to find anyone willing to serve with a clean
          background.

     (8)  The nominating committee's process for identifying and evaluation
          of nominees for director, including nominees recommended by security
          holders, is to find qualified persons willing to serve with a clean
          backgrounds.  There are no differences in the manner in which the
          nominating committee evaluates nominees for director based on
          whether the nominee is recommended by a security holder, or found
          by the board.

                                    22
<PAGE>


ITEM 11.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

The following table sets forth certain information concerning the beneficial
ownership of our outstanding common stock as of August 28, 2008, by each
person known by Tropical PC, Inc. to own beneficially more than 5% of
the outstanding common stock, by each of our directors and officer and by all
of our directors and officers as a group.  Unless otherwise indicated below, to
our knowledge all persons listed below have sole voting and investment power
with respect to their shares of common stock except to the extent that authority
is shared by spouses under applicable law.

<TABLE>
<CAPTION>
                                                      Amount
Title   Name and Address                             of shares      Percent
of      of Beneficial                                held by          of
Class   Owner of Shares               Position        Owner          Class(1)
----------------------------------------------------------------------------
<S>      <C>                          <C>            <C>             <C>
Common   Jorge Moreno(2)              Director/Pres. 600,000         74.1%

----------------------------------------------------------------------------
All Executive Officers, Directors
as a Group  (1 person)                               600,000         74.1%%

</TABLE>


(1)  The percentages listed in the Percent of Class column are based upon
     810,000 issued and outstanding shares of Common Stock and of
     August 28, 2008.
(2)  Jorge Moreno, 1107 E. Desert Inn Road, #5, Las Vegas, NV  89109.


B.  Persons Sharing Ownership of Control of Shares

Jorge Moreno, individually, own shares the power to vote ten percent (10%) or
more of the Company's securities.

C.  Non-voting Securities and Principal Holders Thereof

The Company has not issued any non-voting securities.

D.  Options, Warrants and Rights

There are no options, warrants or rights to purchase securities of the
Company.

E.  Preferred Stock

None issued.

                                      23

<PAGE>


F.  Parents of Issuer

Under the definition of parent, as including any person or business entity
who controls substantially all (more than 80%) of the issuers of common
stock, the Company has no parents.


ITEM 12. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

Through a Board Resolution and ratification of the shareholders, the Company
hired the professional services of Moore & Associates, Chartered, Certified
Public Accountants, to perform audited financials for the Company.  Moore
& Associates, Chartered own no stock in the Company.  The company has no
formal contracts with its accountants, they are paid on a fee for service
basis.

The sole officer and director of the Company is involved in other business
activities and may, in the future, become involved in other business
opportunities.  If a specific business opportunity becomes available, such
persons may face a conflict in selecting between the Company and their
other business interests.  The Company has not formulated a policy for the
resolution of such conflicts.



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

(a)  EXHIBITS.

    23.1     Consent Letter of Moore & Associates, Chartered

    31.1     Certifications of the President/CFO pursuant to Section 302 of the
             Sarbanes-Oxley Act of 2002.

    32.1     Certifications of President/CFO pursuant to 18 U.S.C. Section 1350
             as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
             2002.


(b)  REPORTS ON FORM 8-K

The Company filed a Current Report on January 7, 2008pursuant to Item
Item 8.01 ("Other Events"); entitled special stock dividend.


                                      24

<PAGE>




Item 14. Principal Accountant Fees and Services

AUDIT FEES

The aggregate fees billed by the Company's auditors for professional services
rendered in connection with the audit of the Company's annual consolidated
financial statements for fiscal 2007 and 2006 included in the Company's Form
10-KSB for fiscal 2007 and 2006 were approximately $2,500 and $2,000.
respectfully.

AUDIT-RELATED FEES

The Company's auditors did not bill any additional fees for assurance and
related services that are reasonably related to the performance of the audit
or review of the Company's financial statements and are not reported under
"Audit Fees" above.

TAX FEES

The aggregate fees billed by the Company's auditors for professional services
for tax compliance, tax advice, and tax planning were $0 and $0 for fiscal
2007 and 2006, respectively.

ALL OTHER FEES

The aggregate fees billed by the Company's auditors for all other non-audit
services rendered to  the Company, such as attending meetings and other
miscellaneous financial consulting, in fiscal 2007 and 2006 were $0 and $0,
respectively.



                                       25
<PAGE>



                                   SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                     Tropical PC, Inc.
                                ----------------------------
                                        Registrant

                                By: /s/ Jorge Moreno
                                ------------------------------------
                                 Name:  Jorge Moreno
                                 Title: President and Director

Dated:  August 28, 2008
-----------------------

                                       26

<PAGE>