| [X] | QUARTERLY                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934                for the period endedDecember                31, 2005 |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| [                  ] | TRANSITION                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934                for the transition period from _______ to                _______ |
|--------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Nevada(State                or other jurisdiction ofincorporation                or organization) | 20-0118697(IRS                Employer identification No.) |
|---------------------------------------------------------------------------------------------------|------------------------------------------------------------|

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| Class                of Stock                 | Outstanding                August 11, 2006 |
|-----------------------------------------------|--------------------------------------------|
| Common                Stock ($.001 par value) | 21,151,324                                 |

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*This        Form 10-QSB/A is being filed for the purpose of amending Item 3 Controls        and        Procedures of Part II and Item 6 Exhibits of Part II to reflect the filing        of        current certifications pursuant to 18 U.S.C. Section 1350, as adopted pursuant        to Section 906 of the Sarbanes-Oxley Act of 2002, and current certifications        pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. This Form 10-QSB/A        does not attempt to modify or update any other disclosures set forth in the        original filing, except as required to reflect the effects of the restatement.        Additionally, this Form 10QSB/A does not purport to provide a general update        or        discussion of any other developments at the company subsequent to the original        filing. *

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**ITEM        3.  CONTROLS AND PROCEDURES**

**Evaluation        of Controls**

**Disclosure        Controls**

**Scope        of the Evaluation**

**Result        of the Evaluation.**Our        principal executive officer and principal financial officer recently reevaluated        the effectiveness of our disclosure controls and procedures as of December        31,        2005 and March 31, 2006. The result of that review concluded that our disclosure        controls and procedures were in part ineffective, as of the end of the periods        covered by such reports, so as to insure that all of the information required        to        be reported in our periodic reports was recorded, processed, summarized,        and        reported, within the time periods specified in the Commission's rules and        forms,        because we had failed to recognize that there was a deficiency in our Disclosure        Controls in our failure to report on their adequacy as required by Item 8A        in        our annual report on Form 10-KSB for the transition period ending September        30,        2005. These failures existed as of the end of the December 31, 2005 and March        31, 2006 financial quarters as we did not recognize them .

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**PART        II**

**ITEM        6.  EXHIBITS **

** **

| **Exhibit                  No.** | **Description** |
|----------------------------------|-----------------|

| 31.1   | Rule                  13a-14(a)/15d-14(a) Certification of Tony Phillips, Chairman and                  Chief                  Executive Officer                                                                                                                                      |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                  |
| 31.2   | Rule                  13a-14(a)/15d-14(a) Certification of Paul C. Schmidt, Chief Financial                  Officer                                                                                                                                                                  |
|   |                                                                                                                                                                                                                                                                                  |
| 32     | Certification                  of Principal Executive Officer and Principal Financial Officer                  furnished                  pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                  906 of                  the Sarbanes-Oxley Act of 2002. |

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|                                           | UPSNAP,                    INC.(Registrant)                                                                                                           |
|------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Date:                     August 14, 2006 | /s/                    Tony Philipp                                                                                                                             |
|                                           | Tony                    PhilippChief                    Executive Officer(Chairman                    of the Board and Principal Executive Officer)   |
| Date:                     August 14, 2006 | /s/                    Paul C. Schmidt                                                                                                                          |
|                                           | Paul                    C. SchmidtChief                    Financial Officer (Principal                    Financial Officer)                              |

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**INDEX        TO EXHIBITS **

| **Exhibit                  No.** | **Description**                                                                                                                                                                                                                                                                       |
|----------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                             |                                                                                                                                                                                                                                                                                  |
| 31.1                             | Rule                  13a-14(a)/15d-14(a) Certification of Tony Phillips,                  Chairman and Chief Executive Officer                                                                                                                                                       |
|                             |                                                                                                                                                                                                                                                                                  |
| 31.2                             | Rule                  13a-14(a)/15d-14(a) Certification of Paul C.                  Schmidt, Chief Financial Officer                                                                                                                                                                  |
|                             |                                                                                                                                                                                                                                                                                  |
| 32                               | Certification                  of Principal Executive Officer and Principal                  Financial Officer furnished pursuant to 18 U.S.C. Section 1350,                  as adopted                  pursuant to Section 906 of the Sarbanes-Oxley Act of                  2002. |
|                             |                                                                                                                                                                                                                                                                                  |

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