----

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**UNITED      STATES SECURITIES AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-QSB**

**(Mark      One)**

| **x** | **Quarterly                Report Pursuant to Section 13 or 15(d) of the Securities Exchange                Act of                1934.** |
|-------|-------------------------------------------------------------------------------------------------------------------------------------------|

**For      the quarterly period ended September 30, 2006.**

**or**

| **o** | **Transition                Report Pursuant to Section 13 or 15(d) of the Securities Exchange                Act of                1934.** |
|-------|--------------------------------------------------------------------------------------------------------------------------------------------|

**For      the transition period from ______to______.**

**Commission      file number 000-50354**

**ASAH      CORP.**

| **Delaware**                                   | **98-0403551**                                      |
|------------------------------------------------|-----------------------------------------------------|
| (State                or other jurisdiction of | (I.R.S.                Employer Identification No.) |
| incorporation                or organization)  |                                                |

| **10039                Bissonnet #250****Houston,                Texas** | **77036-7852**            |
|--------------------------------------------------------------------------|---------------------------|
| (Address                of principal executive offices)                  | (Zip                Code) |

**(713)      779-9800**

| Yes | o  | No                x |
|-----|---------|---------------------|

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**ASAH      CORP.**

**(Formerly      known as Renfrew, Inc.)**

**FINANCIAL      STATEMENTS**

**INDEX**

**PART      I-- FINANCIAL INFORMATION**

| Item                1. | Financial                Statements                                              |
|------------------------|----------------------------------------------------------------------------------|
|                   |                                                                             |
| Item                2. | Management’s                Discussion and Analysis of Financial Condition |
|                   |                                                                             |
| Item                3. | Control                and Procedures                                            |

**PART      II-- OTHER INFORMATION**

| Item                1. | Legal                Proceedings                                   |
|------------------------|--------------------------------------------------------------------|
|                   |                                                               |
| Item                2. | Changes                in Securities                               |
|                   |                                                               |
| Item                3. | Defaults                Upon Senior Securities                     |
|                   |                                                               |
| Item                4. | Submission                of Matters to a Vote of Security Holders |
|                   |                                                               |
| Item                5. | Other                Information                                   |
|                   |                                                               |
| Item                6. | Exhibits                and Reports on Form 8-K                    |

**SIGNATURE**

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**Item      1. Financial Information**

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**ASAH      CORP. AND SUBSIDIARY**

**CONDENSED      CONSOLIDATED FINANCIAL STATEMENTS**

**AS      OF SEPTEMBER 30, 2006**

**(UNAUDITED)**

----

**ASAH      CORP. AND SUBSIDIARY**

**CONTENTS**

| PAGE   | 1                                   | CONDENSED                CONSOLIDATED BALANCE SHEET AS OF SEPTEMBER 30, 2006                (UNAUDITED)                                                                     |
|--------|-------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                |                                                                                                                                                                        |
| PAGE   | 2                                   | CONDENSED                STATEMENTS OF OPERATIONS FOR THE THREE & NINE MONTHS ENDED SEPTEMBER                30, 2006 (CONSOLIDATED) AND 2005 (COMBINED) (UNAUDITED)    |
|   |                                |                                                                                                                                                                        |
| PAGE   | 3                                   | CONDENSED                STATEMENTS OF CASH FLOWS FOR THE NINE MONTHS ENDED SEPTEMBER 30,                2006                (CONSOLIDATED) AND 2005 (COMBINED) (UNAUDITED) |
|   |                                |                                                                                                                                                                        |
| PAGES  | 4                -                8 | NOTES                TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS                (UNAUDITED)                                                                              |
|   |                                |                                                                                                                                                                        |

----

**ASAH        CORP. AND SUBSIDIARY**

**CONDENSED        CONSOLIDATED**
**BALANCE        SHEET**

**AS        OF SEPTEMBER 30, 2006**

**(UNAUDITED)**

| **ASSETS**                                                                                                                                 |
|--------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                       |   |   |
| **CURRENT                ASSETS**                                                                                                          |   |   |
| Cash                                                                                                                                       | $ | 1,544,830  |
| Accounts                receivable                                                                                                         |   | 1,367,153  |
| Advances                to employees                                                                                                       |   | 22,922  |
| Prepaid                expenses and other current assets                                                                                   |   | 39,391  |
| Total                Current Assets                                                                                                        |   | 2,974,296  |
|                                                                                                                                       |   |   |
| **PROPERTY                AND EQUIPMENT, NET**                                                                                             |   | 105,305  |
|                                                                                                                                       |   |   |
| **TOTAL                ASSETS**                                                                                                            | $ | 3,079,601  |
|                                                                                                                                       |   |   |
|                                                                                                                                       |   |   |
| **LIABILITIES                AND STOCKHOLDERS’ EQUITY**                                                                              |
|                                                                                                                                       |   |   |
| **CURRENT                LIABILITIES**                                                                                                     |   |   |
| Accounts                payable and accrued expenses                                                                                       | $ | 327,723  |
| Due                to related party                                                                                                        |   | 5,000  |
| Accrued                income tax                                                                                                          |   | 915,058  |
|                                                                                                                                       |   |   |
| **TOTAL                CURRENT LIABILITIES**                                                                                               |   | 1,247,781  |
|                                                                                                                                       |   |   |
| **STOCKHOLDERS’                EQUITY**                                                                                              |   |   |
| Preferred                stock, $0.001 par value, 10,000,000 shares authorized,none                issued and outstanding                  |   | -     |
| Common                stock, $0.001 par value, 100,000,000 shares authorized, 29,051,394                shares issued and outstanding |   | 29,190  |
| Additional                paid-in capital                                                                                                  |   | 492,255 |
| Deferred                compensation                                                                                                       |   | (206,250) |
|   Subscription              Receivable                                                                                                |   | (2,550) |
| Retained                earnings                                                                                                           |   | 1,519,175  |
| Total                Stockholders’ Equity                                                                                            |   | 1,831,820  |
|                                                                                                                                       |   |   |
| **                  TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY**                                                           | $ | 3,079,601  |

----

**ASAH        CORP. AND SUBSIDIARY**

**CONDENSED        STATEMENTS OF OPERATIONS**

**(UNAUDITED)**

|                                                                                                                          |   | For                the Three Months Ended September 30, 2006(Consolidated) |       | For                the Three Months Ended September 30, 2005(Combined) |   | For                the Nine Months Ended September 30, 2006(Consolidated) |   | For                the Nine Months Ended September 30, 2005(Combined) |       |
|-------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------|------------|------------------------------------------------------------------------|--------|---------------------------------------------------------------------------|--------|-----------------------------------------------------------------------|------------|
|                                                                                                                          |   |                                                                       |       |                                                                   |   |                                                                      |   |                                                                  |       |
| **REVENUE,                NET**                                                                                               |   | $                                                                          | 2,380,186  |                                                                   | $      | 1,073,930                                                                 |   | $                                                                     | 7,295,022  |   | $ | 2,951,303 |   |
|                                                                                                                          |   |                                                                       |       |                                                                   |   |                                                                      |   |                                                                  |       |   |   |   |   |
| **COST                OF REVENUES**                                                                                           |   |                                                                       | 1,894,602  |                                                                   |   | 710,342                                                                   |   |                                                                  | 5,120,441  |   |   | 1,909,804 |   |
|                                                                                                                          |   |                                                                       |       |                                                                   |   |                                                                      |   |                                                                  |       |   |   |   |   |
| **GROSS                MARGIN**                                                                                               |   |                                                                       | 485,584    |                                                                   |   | 363,588                                                                   |   |                                                                  | 2,174,581  |   |   | 1,041,499 |   |
|                                                                                                                          |   |                                                                       |       |                                                                   |   |                                                                      |   |                                                                  |       |   |   |   |   |
| **OPERATING                EXPENSES**                                                                                         |   |                                                                       |       |                                                                   |   |                                                                      |   |                                                                  |       |   |   |   |   |
| General                and administrative                                                                                     |   |                                                                       | 91,994     |                                                                   |   | 137,368                                                                   |   |                                                                  | 353,624    |   |   | 297,204 |   |
| Salaries                                                                                                                      |   |                                                                       | 249,258    |                                                                   |   | 86,890                                                                    |   |                                                                  | 648,542    |   |   | 229,009 |   |
| Rent                                                                                                                          |   |                                                                       | 31,346     |                                                                   |   | 17,635                                                                    |   |                                                                  | 89,912     |   |   | 58,615 |   |
| Total                Operating Expenses                                                                                       |   |                                                                       | 372,598    |                                                                   |   | 241,893                                                                   |   |                                                                  | 1,092,078  |   |   | 584,828 |   |
|                                                                                                                          |   |                                                                       |       |                                                                   |   |                                                                      |   |                                                                  |       |   |   |   |   |
| **NET                INCOME FROM OPERATIONS**                                                                                 |   |                                                                       | 112,986    |                                                                   |   | 121,695                                                                   |   |                                                                  | 1,082,503  |   |   | 456,671 |   |
|                                                                                                                          |   |                                                                       |       |                                                                   |   |                                                                      |   |                                                                  |       |   |   |   |   |
| **OTHER                INCOME**                                                                                               |   |                                                                       |       |                                                                   |   |                                                                      |   |                                                                  |       |   |   |   |   |
| Interest                income                                                                                                |   |                                                                       | 3,386      |                                                                   |   | 36                                                                        |   |                                                                  | 6,240      |   |   | 115 |   |
| Total                Other Income                                                                                             |   |                                                                       | 3,386      |                                                                   |   | 36                                                                        |   |                                                                  | 6,240      |   |   | 115 |   |
|                                                                                                                          |   |                                                                       |       |                                                                   |   |                                                                      |   |                                                                  |       |   |   |   |   |
| **                 INCOME FROM OPERATIONS BEFORE INCOME TAXES**                                                          |   |                                                                       | 116,372    |                                                                   |   | 121,731                                                                   |   |                                                                  | 1,088,743  |   |   | 456,786 |   |
|                                                                                                                          |   |                                                                       |       |                                                                   |   |                                                                      |   |                                                                  |       |   |   |   |   |
| Provision                for Income Taxes                                                                                     |   |                                                                       | (69,744    | )                                                                      |   | (43,173                                                                   | )      |                                                                  | (448,585   | ) |   | (162,118 | ) |
|                                                                                                                          |   |                                                                       |       |                                                                   |   |                                                                      |   |                                                                  |       |   |   |   |   |
| **NET                INCOME**                                                                                                 |   | $                                                                          | 46,629     |                                                                   | $      | 78,558                                                                    |   | $                                                                     | 640,159    |   | $ | 294,668 |   |
|                                                                                                                          |   |                                                                       |       |                                                                   |   |                                                                      |   |                                                                  |       |   |   |   |   |
| Net                income per share - basic and diluted                                                                       |   | $                                                                          | -          |                                                                   | $      | -                                                                         |   | $                                                                     | 0.02       |   | $ | 0.01 |   |
|                                                                                                                          |   |                                                                       |       |                                                                   |   |                                                                      |   |                                                                  |       |   |   |   |   |
|                  Weighted average number of shares outstanding during the period -                basic and diluted |   |                                                                       | 29,048,394 |                                                                   |   | 20,000,000                                                                |   |                                                                  | 29,034,432 |   |   | 20,000,000 |   |

----

**ASAH        CORP. AND SUBSIDIARY**

**CONDENSED        STATEMENTS OF CASH FLOWS**

**(UNAUDITED)**

|                                                                                                                           |   | For                the Nine Months Ended September 30, 2006 (Consolidated) |      | For                the Nine Months Ended September 30, 2005 (Combined) |   |
|--------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------|-----------|------------------------------------------------------------------------|--------|
|                                                                                                                           |   |                                                                       |      |                                                                   |   |
| **CASH                FLOWS FROM OPERATING ACTIVITIES:**                                                                       |   |                                                                       |      |                                                                   |   |
| Net                income                                                                                                      |   | $                                                                          | 640,159   |                                                                   | $      | 294,668 |   |
| Adjustments                to reconcile net income to net cash provided by (used in) operating                activities: |   |                                                                       |      |                                                                   |   |   |   |
| Depreciation                and amortization                                                                                   |   |                                                                       | 22,104    |                                                                   |   | 13,685 |   |
| Provision                for uncollectible accounts                                                                            |   |                                                                       | (17,500   | )                                                                      |   | 12,222 |   |
| Changes                in operating assets and liabilities:                                                                    |   |                                                                       |      |                                                                   |   |   |   |
| (Increase)                decrease in accounts receivable, net                                                                 |   |                                                                       | 285,860   |                                                                   |   | (562,285 | ) |
| (Increase)                decrease in advance to employees                                                                     |   |                                                                       | (7,367    | )                                                                      |   |   |   |
| Decrease                in prepaid expenses                                                                                    |   |                                                                       | (23,334   | )                                                                      |   | 33,567 |   |
| Increase                (decrease) in accounts payable and accrued expenses                                                    |   |                                                                       | 183,555   |                                                                   |   | 25,708 |   |
| Increase                in accrued taxes                                                                                       |   |                                                                       | 443,515   |                                                                   |   | 160,545 |   |
| Increase                in deposits                                                                                            |   |                                                                       | -         |                                                                   |   | 45,000 |   |
| Decrease                in deferred compensation                                                                               |   |                                                                       | 37,500    |                                                                   |   | - |   |
| Net                Cash Provided By Operating Activities                                                                       |   |                                                                       | 1,564,492 |                                                                   |   | 23,110 |   |
|                                                                                                                           |   |                                                                       |      |                                                                   |   |   |   |
| **CASH                FLOWS FROM INVESTING ACTIVITIES:**                                                                       |   |                                                                       |      |                                                                   |   |   |   |
| Deposits                                                                                                                       |   |                                                                       | -         |                                                                   |   | (4,308 | ) |
| Purchase                of property and equipment                                                                              |   |                                                                       | (62,506   | )                                                                      |   | (31,135 | ) |
| Net                Cash Used In Investing Activities                                                                           |   |                                                                       | (62,506   | )                                                                      |   | (35,443 | ) |
|                                                                                                                           |   |                                                                       |      |                                                                   |   |   |   |
| **CASH                FLOWS FROM FINANCING ACTIVITIES:**                                                                       |   |                                                                       |      |                                                                   |   |   |   |
| Bank                overdraft                                                                                                  |   |                                                                       | (35,352   | )                                                                      |   | - |   |
| Repayment                to related party                                                                                      |   |                                                                       | (90,000   | )                                                                      |   | (25,000 | ) |
| Loans                from related parties                                                                                      |   |                                                                       | 5,000     |                                                                   |   | 40,000 |   |
| Stock                issued                                                                                                    |   |                                                                       | 30,002    |                                                                   |   | - |   |
| Net                Cash Provided (Used) By Financing Activities                                                                |   |                                                                       | (90,350   | )                                                                      |   | 15,000 |   |
|                                                                                                                           |   |                                                                       |      |                                                                   |   |   |   |
| NET                INCREASE (DECREASE) IN CASH                                                                                 |   |                                                                       | 1,411,636 |                                                                   |   | 2,667 |   |
|                                                                                                                           |   |                                                                       |      |                                                                   |   |   |   |
|                  CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD                                                         |   |                                                                       | 133,194   |                                                                   |   | 46,344 |   |
|                                                                                                                           |   |                                                                       |      |                                                                   |   |   |   |
|                  CASH AND CASH EQUIVALENTS AT END OF PERIOD                                                               |   |                                                                       | 1,544,830 |                                                                   |   | 49,011 |   |
|                                                                                                                           |   |                                                                       |      |                                                                   |   |   |   |
| **SUPPLEMENTAL                DISCLOSURE OF CASH FLOW INFORMATION:**                                                           |
|                                                                                                                           |   |                                                                       |      |                                                                   |   |   |   |
|                  Cash paid for income taxes                                                                               |   | $                                                                          | -         |                                                                   | $      | 6,681 |   |
|                                                                                                                           |   |                                                                       |      |                                                                   |   |   |   |
|                  Cash paid for interest expense                                                                           |   | $                                                                          | 118       |                                                                   | $      | - |   |

----

**ASAH        CORP. AND SUBSIDIARY**

**NOTES        TO CONDENSED FINANCIAL STATEMENTS**

**AS        OF SEPTEMBER 30, 2006 (CONSOLIDATED) AND 2005        (COMBINED)**

**(UNAUDITED)**

**NOTE      1**
**SUMMARY      OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION**

***(A)      Organization***

***(B)      Basis of Presentation***

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**ASAH        CORP. AND SUBSIDIARY**

**NOTES        TO CONDENSED FINANCIAL STATEMENTS**

**AS        OF SEPTEMBER 30, 2006 (CONSOLIDATED) AND 2005        (COMBINED)**

**(UNAUDITED)**

***(C)      Principles of Consolidation and Combination***

***(D)      Use of Estimates***

***(E)      Cash and Cash Equivalents***

***(F)      Income Taxes***

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**ASAH      CORP. AND SUBSIDIARY**

**NOTES      TO CONDENSED FINANCIAL STATEMENTS**

**AS      OF SEPTEMBER 30, 2006 (CONSOLIDATED) AND 2005      (COMBINED)**

**(UNAUDITED)**

***(G)      Income Per Share***

***(H)      Fair Value of Financial Instruments***

***(I)      Revenue Recognition and Provision for Doubtful      Accounts***

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**ASAH        CORP. AND SUBSIDIARY**

**NOTES        TO CONDENSED FINANCIAL STATEMENTS**

**AS        OF SEPTEMBER 30, 2006 (CONSOLIDATED) AND 2005        (COMBINED)**

**(UNAUDITED)**

***(J)      Property and Equipment***

***(K)      Business Segments***

***(L)      Concentration of Credit Risk***

***(M)      Concentration of Geographic Area***

***(N)      Recent Accounting Pronouncements***

**NOTE      2**
**LOAN      PAYABLE - RELATED PARTY**

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**ASAH        CORP. AND SUBSIDIARY**

**NOTES        TO CONDENSED FINANCIAL STATEMENTS**

**AS        OF SEPTEMBER 30, 2006 (CONSOLIDATED) AND 2005        (COMBINED)**

**(UNAUDITED)**

**NOTE      3**
**COMMITMENTS      AND CONTINGENCIES**

***(A)      Employment Agreement***

**NOTE      4**
**RELATED      PARTY TRANSACTIONS**

**NOTE      5**
**EQUITY**

**NOTE      6**
**SUBSEQUENT      EVENT**

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**Item      2. Management’s Discussion and Analysis or Plan of      Operation**

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|   | • |   | ***Strengthening                and Expanding Our Relationships with Hospitals and Healthcare                Facilities****.*We                continue to strengthen and expand our existing relationships with                our                hospital and healthcare facility clients and to develop new relationships.                Hospitals and healthcare facilities are seeking a strong business                partner                for outsourcing that can fulfill the quantity, breadth and quality                of                their surgical assisting staffing needs and help them develop strategies                for the most cost-effective surgical assisting staffing methods.                Understanding the personal and distinctive technique of each surgeon                leads                to the development of a high standard of interaction and remarkable                familiarity with the surgeon’s preferences and individual technique, thus                bringing superior quality to the surgical teamwork and contributing                favorably to the quality of the service and to the safe outcome of                the                surgery to the patient. In addition, over the last few years, hospitals                and healthcare facilities have shown an interest in working with                a limited                number of vendors to increase efficiency. We believe that our proven                ability to fill our clients’ staffing needs provide us with the                opportunity to serve our client facilities that implement this strategy.                Because we possess a large network of available surgical assistants,                we                are well positioned to offer our hospital and healthcare facility                clients                a wide spectrum of effective solutions to meet their surgical assisting                staffing needs. |
|--------|---------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|   | • |   | ***Expanding                Our Network of Qualified Surgical Assistant Professionals.***Through                our recruiting efforts both in the United States and internationally,                we                continue to expand our network of qualified surgical assistant                professionals. We continue to build our supply of professionals through                referrals from healthcare professionals who are currently working                or have                been placed by us in the past, as well as through advertising and                internet                sources. Most surgical assistants working with American Surgical                Assistants, Inc. are international medical graduate physicians                (IMG’s/FMG’s). These IMG’s are not licensed physicians in the United                States and do not practice in the US as medical doctors.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|   |    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|   | • |   | ***Expanding                Service Offerings Through New Staffing Solutions.***In                order to further enhance the growth in our business and improve our                competitive position in the surgical assisting healthcare staffing                sector,                we continue to introduce new service offerings. As our hospital and                healthcare facility clients’ needs change, we constantly explore what                additional specialized surgical assisting services we can provide                to                better serve them. Our recruiting efforts include attracting highly                specialized surgical assistants in areas of all surgical disciplines                and                sub-specialties. Properly qualified and trained to the highest standards,                our staff is capable of providing valuable assistance on a wide variety                of                surgical procedures.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|   |    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |

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|         | • |   | ***Expanding                Our Geographic Presence.***We                provide surgical assistant services to hospitals, surgeons and their                patients in the greater Houston area. In order to further enhance                the                growth in our business and improve our competitive position in the                surgical assisting healthcare staffing sector, we are currently seeking                new geographic locations throughout Texas and the U.S. Our success                in the                Greater Houston Area has created opportunities to expand our services                throughout Texas and the U.S.A. Demand is created due to the to the                utilization of the services of surgical assistants, the cost effectiveness                to the patient, the insurance carrier, the hospital and the surgeon,                offering a reasonable alternative to the increasing cost of one aspect                of                healthcare without compromising the quality of service to the patient.                *Legislative                Changes are Expected To Increase Demand. T*exas                has currently implemented Licensed Surgical Assistants, while Illinois                has                implemented registration of Certified Surgical Assistants and Kentucky                has                passed legislation permitting reimbursement for Surgical Assistants.                Other                states have some form of legislation either pending or being considered                regarding Surgical Assistants. Such legislative changes will support                the                growth of our business. |
|--------------|---------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|         |    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|    | • |   | ***Building                the Strongest Management Team to Optimize Our Business                Model***.                Our operations management team is comprised of highly skilled and                experienced surgical assistants. We have continued to focus on training                and professional development for all levels of management and have                hired                several additional experienced management members over the last few                years.                Our management team has been further broadened and strengthened by                the                addition of two extremely well experienced consultants.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|         |    |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|    | • |   | ***Capitalizing                on Strategic Acquisition Opportunities****.*In                order to enhance our competitive position, we will continue to selectively                explore strategic acquisitions. We believe we have opportunities                for                strategic acquisitions which will increase our staffing solutions                to our                hospital and healthcare facility clients and acquisitions that will                give                us a foothold into new geographic markets.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |

----

----

----

*Accounting      Changes and Error Corrections, *

**Item      3. Controls and Procedures**

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**PART      II - OTHER INFORMATION**

**Item      1. Legal Proceedings.**

**Item      2. Changes in Securities.**

**Item      3. Defaults Upon Senior Securities.**

**Item      4. Submission of Matters to a Vote of Security Holders.**

**Item      5. Other Information.**

**Item      6. Exhibits and Reports of Form 8-K.**

**SIGNATURES**

|                                   |
|----------------------------------------|
|                                   | **ASAH                CORP.** |
|                                   | Registrant |
|                                   |   |
| Date:                November 13, 2006 | By:                */s/                Zak W Elgamal* |
|                                   | Zak                W. Elgamal |
|                                   | President,                Chief Executive Officer, |
|                                   | Chairman                of Board of Directors |   |
|                                   |   |   |   |