UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
 Washington ,  D.C.   20549
 FORM 10-QSB (Mark One)
 [X]      QUARTERLY  REPORT UNDER SECTION  13 OR 15(d) OF THE  SECURITIES  EXCHANGE   ACT OF 1934 For the quarterly period ended March 31, 2008 [ ]      TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT For the transition period from ____________ to ____________
 Commission file number 000-28559
 UAGH, Inc.
(Exact name of small business issuer as specified in its charter)
 Delaware
 (State or other jurisdiction of incorporation or organization)
36-4408076
 (IRS Employer Identification No.)
 16625 Dove Canyon Rd, #102-331,San Diego, CA  92127


(Address of principal executive offices)
(858) 756-0369
(Issuer's telephone number) Check whether the issuer  (1) filed all reports  required to be filed by   Section 13 or 15(d) of the  Exchange  Act during the past 12 months (or for such   shorter period that the  registrant was r equired to file such reports),  and (2)   has been subject to such filing  requirements for the past 90 days:     Yes [X] No [ ].

     Indicate by check mark whether the Issuer is a shell company (as defined   by Rule 12b-2 o f the Exchange Act):  Yes  [ X ]  No  [ ].
 APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

 Check whether the registrant filed all documents and reports required to be  filed  by  Section  l2,  13 or  15(d)  of  the  Exchange  Act  after  the distribution of securities under a plan confirmed by a court. Yes [X] No [ ]
 APPLICABLE ONLY TO CORPORATE ISSUERS
 State the number of shares outstanding of each of the issuer's classes of common equity, as of May 9, 2008: 10,000,000 shares of common stock.
 Transitional Small Business Disclosure Format (Check one):  Yes [ ] No [X]          UAGH, Inc.
  (A development stage company)
 
Table of Contents  Financial Statements



Page Balance Sheets as of March 31, 2008 (Unaudited) and June 30, 2007(Audited)

    2 Statements of Operations for the three months ended March 31, 2008 and 2007 and the nine months ended
March 31,
2008 and the periods from August 16, 2006 (date of bankruptcy settlement)
through March 31, 2007 and 2008 (Unaudited)

    3 Statements of Cash Flow for the nine
months ended March 31, 2008 and the periods from August 16, 2006 (date of
bankruptcy settlement) through March 31, 2007 and 2008 (Unaudited)

    4 Notes to Financial Statements (Unaudited)

    5    UAGH, Inc.
(A development stage company)
Balance Sheets  March 31, 2008
  (Unaudited)
  
  
  
  June 30, 
  2007
  (Audited)ASSETSCURRENT ASSETSCash
  
  $
  -
  
  
  $
  -TOTAL ASSETS
  
  $
  -
  
  
  $
  -LIABILITIES AND STOCKHOLDERS' DEFICITCURRENT
  LIABILITIESAccounts payable and other accrued liabilities
  
  $
  8,878
  
  
  $
  -Accrued interest payable
  
  
  289
  
  
  
  21Advances from stockholder
  
  
  11,413
  
  
  
  -Convertible notes payable - related party
  
  
  3,777
  
  
  
  1,777TOTAL LIABILITIES
  
  
  24,357
  
  
  
  1,798STOCKHOLDERS' DEFICITCommon
  stock, $0.01 par value per share; 100,000,000 shares authorized; 10,000,000
  shares issued and outstanding
  
  
  100,000
  
  
  
  100,000Additional
  paid-in capital
  
  
  (100,000
  )
  
  
  (100,000
  )Deficit
  accumulated during development stage
  
  
  (24,357
  )
  
  
  (1,798
  )Total Stockholders' deficit
  
  
  (24,357
  )
  
  
  (1,798
  )TOTAL LIABILITIES AND
  STOCKHOLDERS' DEFICIT
  
  $
  -
  
  
  $
  -   The accompanying
notes are an integral part of these financial statements.     UAGH, Inc.
(A development stage company)
Statements of Operations For the three months ended March 31,
2008 and 2007 and
the nine months ended March 31, 2008 and for 
the period from August 16, 2006 (date of bankruptcy settlement) through
March 31, 2007 and
for the period from August 16, 2006 (date of bankruptcy settlement) through March
31, 2008
 (Unaudited)  Three months ended
  March 31, 2008
  
  
  
  Three months ended
  March 31, 2007
  
  
  
  Nine months ended
  March 31, 2008
  
  
  
  Date of bankruptcy settlement through March 31, 2007
  
  
  
  Date of bankruptcy settlement through March 31, 2008OPERATING EXPENSE:General and administrative
  $
  1,666
  
  
  $
  -
  
  
  $
  22,291
  
  
  $
  -
  
  
  $
  24,068Total operating expense
  
  1,666
  
  
  
  -
  
  
  
  22,291
  
  
  
  -
  
  
  
  24,068OPERATING LOSS
  
  (1,666
  )
  
  
  -
  -
  
  
  (22,291
  )
  
  
  -
  
  
  
  (24,068
  )Other expense:Interest expense
  
  (94
  )
  
  
  -
  
  
  
  (268
  )
  
  
  -
  
  
  
  (289
  )NET LOSS
  $
  (1,760
  )
  
  $
  -
  
  
  $
  (22,559
  )
  
  $
  -
  
  
  $
  (24,357
  )LOSS PER SHARE -
  Basic
  and fully diluted
  $
  (.01)
  
  
  $
  -
  
  
  $
  (.01)
  
  
  $
  -WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING - 
  Basic and fully diluted
  
  10,000,000
  
  
  
  10,000,000
  
  
  
  10,000,000
  
  
  
  10,000,000   The accompanying
notes are an integral part of these financial statements.    UAGH, Inc.
(A development stage company)
Statements of Cash Flow For the nine months ended March 31, 2008 and for 
the period from August 16, 2006 (date of bankruptcy settlement) through
March 31, 2007 and
for the period from August 16, 2006 (date of bankruptcy settlement) through
March 31, 2008
 (Unaudited) Nine months ended
   March 31, 2008
  
  
  
  Date of bankruptcy settlement through March 31, 2007
  
  
  
  Date of bankruptcy settlement through March 31, 2008Cash flow from operating
  activities:Net loss
  $
  (22,559
  )
  
  $
  -
  
  
  $
  (24,357
  )Adjustment to reconcile net loss to net
  cash used in operating activities:Noncash interest expense
  
  268
  
  
  
  -
  
  
  
  289Changes in operating assets and
  liabilities:Accounts payable and other accrued
  liabilities
  
  8,878
  
  
  
  -
  
  
  
  8,878Expenses paid by a stockholder
  
  11,413
  
  
  
  -
  
  
  
  11,413Net cash used by operating activities
  
  (2,000
  )
  
  
  -
  
  
  
  (3,777
  )Cash flow from financing activities:Proceeds of borrowings from related
  party
  
  2,000
  
  
  
  -
  
  
  
  3,777Net cash provided by financing
  activities
  
  2,000
  
  
  
  -
  
  
  
  3,777Net change in cash
  
  -
  
  
  
  -
  
  
  
  -Cash at
  beginning of period
  
  -
  
  
  
  -
  
  
  
  -Cash at end of period
  $
  -
  
  
  $
  -
  
  
  $
  -Cash paid for:Interest
  $
  -
  
  
  $
  -
  
  
  $
  -Taxes
  $
  -
  
  
  $
  -
  
  
  $
  - The accompanying
notes are an integral part of these financial statements.   UAGH, Inc.

(A development stage company)

Notes to Financial Statements

March 31, 2008
(Unaudited) Note 1 -
Background and Description of Business UAGH, Inc. (the "Company")
was incorporated in July 2001, in accordance with the Laws of the State of Delaware.   The Company is the U. S. Bankruptcy Court mandated reincorporation of and
successor to Universal Access Global Holdings, Inc. which was discharged from bankruptcy
on August 16, 2006. The accompanying interim
financial statements of UAGH have been prepared without audit in accordance
with accounting principles generally accepted in the United States of America
and the rules of the Securities and Exchange Commission. In the opinion of management,
all adjustments, consisting of normal recurring adjustments, necessary for a
fair presentation of financial position and the results of operations for the
interim periods presented have been reflected herein. The results of operations
for interim periods are not necessarily indicative of the results to be
expected for the full year. Notes to the financial statements that would
substantially duplicate the disclosure contained in the audited financial statements
for the most recent fiscal year ended June 30, 2007, as reported in the
Company's Form 10SB, have been omitted. The Company's
emergence from Chapter 11 of Title 11 of the United States Code on
August 16, 2006 created the combination of a change in majority
ownership and voting control - that is, loss of control by the then-existing
stockholders, a court-approved reorganization, and a reliable measure of the
entity's fair value - resulting in a fresh start, creating, in substance, a new
reporting entity.  Accordingly, the Company, post bankruptcy, has no assets and
minimal liabilities and operating activities.  Therefore, the Company, as a new
reporting entity, qualifies as a "development stage enterprise" as
defined in Statement of Financial Accounting Standard No. 7, as amended. The Company's
post-bankruptcy business plan is to locate and combine with an existing,
privately-held company which is profitable or, in management's view, has growth
potential, irrespective of the industry in which it is engaged.  However, the
Company does not intend to combine with a private company which may be deemed
to be an investment company subject to the Investment Company Act of 1940.  A
combination may be structured as a merger, consolidation, exchange of the Company's
common stock for stock or assets or any other form which will result in the
combined enterprise's becoming a publicly-held corporation. 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 revenues and expenses during the reporting period.  Actual
results could differ from those estimates.   UAGH, Inc.

(A development stage company)

Notes to Financial Statements

March 31, 2008
(Unaudited) Note 2 - Going
Concern Uncertainty The Company has
no post-bankruptcy operating history, no cash on hand, no assets and has a business
plan with inherent risk.  The Company's majority stockholder maintains the
corporate status of the Company and has provided all nominal working capital support
on the Company's behalf since the bankruptcy discharge date.  Because of the
Company's lack of operating assets, its continuance is fully dependent upon the
majority stockholder's continuing support.  The majority stockholder intends to
continue the funding of nominal necessary expenses to sustain the corporate
entity. The Company's continued
existence is dependent upon its ability to generate sufficient cash flows from
operations to support its daily operations as well as provide sufficient
resources to retire existing liabilities and obligations on a timely basis.  Further,
the Company faces considerable risk in its business plan and a potential shortfall
of funding due to our inability to raise capital in the equity securities market.
If no additional operating capital is received during the next twelve months, the
Company will be forced to rely on existing cash in the bank and additional funds
loaned by management and/or significant stockholders. The Company's business
plan is to seek an acquisition or merger with a private operating company which
offers an opportunity for growth and possible appreciation of our stockholders'
investment in the then issued and outstanding common stock.  However, there is
no assurance that the Company will be able to successfully consummate an acquisition
or merger with a private operating company or, if successful, that any acquisition
or merger will result in the appreciation of our stockholders' investment in
the then outstanding common stock. The Company remains
dependent upon additional external sources of financing; including being
dependent upon its management and/or significant stockholders to provide
sufficient working capital in excess of the Company's initial capitalization to
preserve the integrity of the corporate entity. The Company anticipates
offering future sales of equity securities.  However, there is no assurance
that the Company will be able to obtain additional funding through the sales of
additional equity securities or, that such funding, if available, will be
obtained on terms favorable to or affordable by the Company. The Company's certificate
of incorporation authorizes the issuance of up to one hundred million shares of
common stock.  The Company's ability to issue common stock may limit the Company's
ability to obtain debt or equity financing as well as impede potential takeover
of the Company, which takeover may be in the best interest of stockholders.  The
Company's ability to issue these authorized but unissued securities may also negatively
impact our ability to raise additional capital through the sale of our debt or
equity securities. It is the intent of
management and significant stockholders to provide sufficient working capital necessary
to support and preserve the integrity of the corporate entity.  However, no
formal commitments or arrangements to advance or loan funds to the Company
exist.  There is no legal obligation for either management or significant
stockholders to provide additional future funding. In such a
restricted cash flow scenario, the Company would be unable to complete its business
plan steps, and would, instead, delay all cash intensive activities.  Without necessary
cash flow, the Company may become dormant during the next twelve months, or
until such time as necessary funds could be raised in the equity securities
market. While the Company
is of the opinion that good faith estimates of the Company's ability to secure
additional capital in the future to reach its goals have been made, there is no
guarantee that the Company will receive sufficient funding to sustain
operations or implement any future business plan steps.   UAGH, Inc.

(A development stage company)

Notes to Financial Statements

March 31, 2008
(Unaudited) Note 3 - Fair
Value of Financial Instruments The carrying
amount of cash, accounts receivable, accounts payable and notes payable, as
applicable, approximates fair value due to the short term nature of these items
and/or the current interest rates payable in relation to current market
conditions. Interest rate
risk is the risk that the Company's earnings are subject to fluctuations in
interest rates on either investments or on debt and is fully dependent upon the
volatility of these rates.  The Company does not use derivative instruments to
moderate its exposure to interest rate risk, if any. Financial risk is
the risk that the Company's earnings are subject to fluctuations in interest
rates or foreign exchange rates and are fully dependent upon the volatility of these
rates.  The Company does not use derivative instruments to moderate its
exposure to financial risk, if any. Note 4 - Convertible Note Payable On July 31, 2007,
the Company borrowed $2,000 from Tryant LLC, its majority stockholder, under a
convertible promissory note.  The note is due on demand and bears interest at
10%.  The note is convertible into shares of common stock of the Company at the
rate of $0.035 per share at the option of the holder.  Management evaluated the
convertible note in accordance with SFAS No. 133 and EITF 00-19 and determined
that there is no embedded derivative of the conversion feature of the note.
Management evaluated the convertible note payable in accordance with EITF 00-27
and determined that there was no intrinsic value of the conversion option due
to the fact that the debt is not convertible at a discount to the market value
of the stock. Note 5 - Advances from stockholder During the nine months ended
March 31, 2008, Tryant paid expenses of $11,413 on behalf of UAGH.  These
payments were accounted for as advances from shareholders.  These advances are
non-interest bearing and due on demand.  At a later date, management expects to
convert these advances into convertible notes on similar terms to the ones
already outstanding to Tryant. Note 6 - Recent Accounting Pronouncements In September 2006, the FASB issued "Fair Value Measurements" (SFAS No. 157). SFAS No. 157 establishes a common definition of fair value to be applied to US GAAP guidance that requires the use of fair value, establishes a framework for measuring fair value and expands disclosure about such fair value measurements. SFAS No. 157 is effective for fiscal years beginning after November 15, 2007. The Company is currently assessing the impact of adopting SFAS No. 157, but does not presently expect that it will have a material effect on the financial position or results of operations. In February 2007, the FASB issued SFAS 159, "The Fair Value Option for Financial Assets and Financial Liabilities." SFAS 159 creates a fair value option allowing an entity to irrevocably elect fair value as the initial and subsequent measurement attribute for certain financial assets and financial liabilities, with changes in fair value recognized in earnings as they occur. SFAS 159 also requires an entity to report those financial assets and financial liabilities measured at fair value in a manner that separates those reported fair values from the carrying amounts of assets and liabilities measured using another measurement attribute on the face of the statement of financial position. Lastly, SFAS 159 requires an entity to provide information that would allow users to understand the effect on earnings of changes in the fair value on those instruments selected for the fair value election. SFAS 159 is effective for fiscal years beginning after November 15, 2007 with early adoption permitted. The Company is continuing to evaluate SFAS 159 and to assess the impact on its results of operations and financial condition if an election is made to adopt the standard. In December 2007, the FASB issued SFAS 160,
"Noncontrolling interests in Consolidated Financial Statements
 - an amendment of ARB No. 51". This Statement amends ARB 51 to establish accounting
and reporting standards for the noncontrolling interest in a subsidiary and for the
deconsolidation of a subsidiary. It clarifies that a noncontrolling interest in a subsidiary
is an ownership interest in the consolidated entity that should be reported as equity in the
consolidated financial statements. This Statement is effective for fiscal years beginning on
or after December 15, 2008. Early adoption is not permitted. Management is currently evaluating
the effects of this statement, but it is not expected to have any impact on the Company's financial
 statements. In March 2008, the FSAB issued FASS No. 161, "Disclosures about Derivative Instruments and Hedging Activities."
SFAS 161 is intended to improve financial reporting about derivative instruments and hedging
activities by requiring enhanced disclosures to enable investors to better understand their
effects on an entity's financial position, financial performance, and cash flows.  SFAS 161
is effective for financial statements issued for fiscal years and interim periods beginning
after November 15, 2008, with early application encouraged.  We do not anticipate a material
impact upon adoption.        For the nine months ended March 31, 2008 and 2007           For the three months ended March 31, 2008 and 2007           Financial Condition