----

----

**U.S.      SECURITIES AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-QSB**

| **x** | **QUARTERLY                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934** |
|-------|------------------------------------------------------------------------------------------------------------------------------------------|

| o | **TRANSITION                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934** |
|---|-------------------------------------------------------------------------------------------------------------------------------------------|

**Commission      File #000-50416**

**ROCKELLE      CORP.**

**Delaware**

**98-0407800**

| **162                Miller Place Road,****Miller                Place, New York** | **11764**                 |
|------------------------------------------------------------------------------------|---------------------------|
| (Address                of principal executive offices )                           | (Zip                Code) |

**631-244-9841**

----

**ROCKELLE      CORP.**

**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**

**Item      1.**
**Financial      Information**

**Rockelle      Corp. and Subsidiary**

----

**Rockelle        Corp.**

| FINANCIAL                  STATEMENTS                                  | PAGE   |
|------------------------------------------------------------------------|--------|
|                                                                   |   |
|                                                                   |   |
| Consolidated                  Balance Sheet                            | 1-2    |
|                                                                   |   |
|                                                                   |   |
| Consolidated                  Statements of Operations                 | 3      |
|                                                                   |   |
|                                                                   |   |
| Consolidated                  Statement of Stockholders’ Deficit | 4      |
|                                                                   |   |
|                                                                   |   |
| Consolidated                  Statements of Cash Flows                 | 5      |
|                                                                   |   |
|                                                                   |   |
| Notes                  to Financial Statements                         | 6      |
|                                                                   |   |

----

| **Rockelle                  Corp. and Subsidiary**                                                                                |   |
|-----------------------------------------------------------------------------------------------------------------------------------|--------|
| Consolidated                  Balance Sheet                                                                                       |   |
| June                  30, 2007                                                                                                    |   |
|                                                                                                                              |   |   |   |
|                                                                                                                              |   |   |   |
|                                                                                                                              |   |   |   |
| ASSETS                                                                                                                            |   |
|                                                                                                                              |   |   |   |
| CURRENT                  ASSETS                                                                                                   |   |   |   |
|    Cash                  and cash equivalents                                                                      |   | $ | 27,136 |   |
|    Prepaid                  expenses and other current assets                                                      |   |   | 6,533 |   |
|                                                                                                                              |   |   |   |   |
| **            Total                  current assets**                 |   |   | 33,669 |   |
|                                                                                                                              |   |   |   |   |
| PROPERTY                  AND EQUIPMENT                                                                                           |   |   |   |   |
|    Furniture                  and equipment                                                                        |   |   | 9,764 |   |
|    Automobiles                                                                                                     |   |   | 37,667 |   |
|    Construction                  in progress                                                                       |   |   | 59,748 |   |
|                                                                                                                              |   |   | 107,179 |   |
|     Accumulated                  depreciation and amortization                                                |   |   | (7,533 | ) |
|                                                                                                                              |   |   | 99,646 |   |
|                                                                                                                              |   |   |   |   |
| OTHER                  ASSETS                                                                                                     |   |   |   |   |
|    Franchise                  area rights, net                                                                     |   |   | 231,250 |   |
|    Deferred                  financing costs, net                                                                  |   |   | 257,807 |   |
|    Assets                  related to discontinued operations                                                      |   |   | 30,000 |   |
|    Security                  deposits and other assets                                                             |   |   | 63,034 |   |
|                                                                                                                              |   |   |   |   |
| **            Total                  other assets**                   |   |   | 582,091 |   |
|                                                                                                                              |   |   |   |   |
| **                Total                  assets** |   | $ | 715,406 |   |
|                                                                                                                              |   |   |   |   |

*Page          1*

----

| LIABILITIES                  AND STOCKHOLDERS' DEFICIT                                                                                          |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                 |   |   |   |
|                                                                                                                                                 |   |   |   |
| CURRENT                  LIABILITIES                                                                                                                 |   |   |   |
|    Accounts                  payable and accrued expenses                                                                             |   | $ | 210,333 |   |
|    Franchise                  obligation - current portion                                                                            |   |   | 25,000 |   |
|    Note                  payable - current portion                                                                                    |   |   | 4,739 |   |
|    Liabilities                  related to discontinued operations                                                                    |   |   | 15,900 |   |
|    Due                  to affiliate                                                                                                  |   |   | 72,510 |   |
|    Convertible                  notes, net of discount                                                                                |   |   | 703,324 |   |
|    Loan                  from stockholder                                                                                             |   |   | 113,125 |   |
|                                                                                                                                                 |   |   |   |   |
| **         Total                  current liabilities**                                                 |   |   | 1,144,931 |   |
|                                                                                                                                                 |   |   |   |   |
| LONG-TERM                  LIABILITIES                                                                                                               |   |   |   |   |
| Franchise                  obligation - non-current                                                                                                  |   |   | 100,000 |   |
| Note                  payable - non-current                                                                                                          |   |   | 16,369 |   |
|                                                                                                                                                 |   |   |   |   |
| **         Total                  long-term liabilities**                                               |   |   | 116,369 |   |
|                                                                                                                                                 |   |   |   |   |
| **            Total                  liabilities**                                       |   |   | 1,261,300 |   |
|                                                                                                                                                 |   |   |   |   |
|                                                                                                                                                 |   |   |   |   |
|                                                                                                                                                 |   |   |   |   |
| STOCKHOLDERS'                  DEFICIT                                                                                                               |   |   |   |   |
|    Preferred                  stock - $0.001 par value; 10,000,000 shares authorized;                                                 |   |   |   |   |
|       None                  issued and outstanding                                                                     |   |   | - |   |
|    Common                  stock - $0.001 par value; 200,000,000 shares authorized                                                    |   |   |   |   |
|       39,969,673                  issued and outstanding                                                               |   |   | 39,969 |   |
|    Additional                  paid-in capital                                                                                        |   |   | 4,103,745 |   |
|    Retained                  earnings (accumulated deficit)                                                                           |   |   | (4,689,608 | ) |
|                                                                                                                                                 |   |   |   |   |
| **            Total                  stockholders' deficit**                             |   |   | (545,894 | ) |
|                                                                                                                                                 |   |   |   |   |
| **              Total                  liabilities and stockholders' deficit** |   | $ | 715,406 |   |
|                                                                                                                                                 |   |   |   |   |

*See      notes to financial statements*

*Page          2*

----

| **Rockelle                  Corp. and Subsidiary**                                                                                                                        |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Consolidated                  Statements of Operations                                                                                                                    |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                      |   | Six                  months ended June 30, |   |   | Three                  months ended June 30, |   |
|                                                                                                                                                                      |   | 2007 |   |   | 2006 |   |   | 2007 |   |   | 2006 |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |
| Sales                                                                                                                                                                     |   | $ | - |   |   | $ | 15,384 |   |   | $ | - |   |   | $ | - |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Cost                  of Sales                                                                                                                                            |   |   | - |   |   |   | 1,805 |   |   |   | - |   |   |   | - |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Gross                  profit                                                                                                                                             |   |   | - |   |   |   | 13,579 |   |   |   | - |   |   |   | - |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| OPERATING                  EXPENSES                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Stock-based                  compensation                                                                                                                                 |   |   | 684,310 |   |   |   | - |   |   |   | 342,155 |   |   |   | - |   |
| Other                  general and administrative expenses                                                                                                                |   |   | 484,625 |   |   |   | 659,183 |   |   |   | 289,190 |   |   |   | 245,402 |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Total                  operating expenses                                                                                                               |   |   | 1,168,935 |   |   |   | 659,183 |   |   |   | 631,345 |   |   |   | 245,402 |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **            Loss                  from continuing operations before other                  income/expense** |   |   | (1,168,935 | ) |   |   | (645,604 | ) |   |   | (631,345 | ) |   |   | (245,402 | ) |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Loss                  on disposal of property and equipment                                                                                                               |   |   | - |   |   |   | (44,010 | ) |   |   | - |   |   |   | - |   |
| Interest                  income                                                                                                                                          |   |   | 5,056 |   |   |   | 6,099 |   |   |   | 636 |   |   |   | 6,099 |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **            Loss                  from continuing operations**                                              |   |   | (1,163,879 | ) |   |   | (683,515 | ) |   |   | (630,709 | ) |   |   | (239,303 | ) |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Discontinued                  operations (Note 5)                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Loss                  from operations of discontinued component (including loss                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|     on                  disposal of $936,124)                                                                                                         |   |   | (1,235,689 | ) |   |   | - |   |   |   | (1,146,813 | ) |   |   | - |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **            Net                  loss**                                                                     |   | $ | (2,399,568 | ) |   | $ | (683,515 | ) |   | $ | (1,777,522 | ) |   | $ | (239,303 | ) |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Basic                  and diluted net loss per common share from continuing                  operations                                                |   | $ | (0.03 | ) |   | $ | (0.03 | ) |   |   |   |   |   |   |   |   |
|    Basic                  and diluted net loss per common share from discontinued                  operations                                              |   |   | (0.03 | ) |   |   | - |   |   |   |   |   |   |   |   |   |
|    Basic                  and diluted net loss per common share                                                                                            |   | $ | (0.06 | ) |   | $ | (0.03 | ) |   |   |   |   |   |   |   |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted                  average common shares used in computing basis and diluted                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| net                  loss per common share                                                                                                                                |   |   | 37,589,028 |   |   |   | 20,718,429 |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

*See        notes to financial statements*

*Page          3*

----

| **Rockelle                  Corp. and Subsidiary**               |   |
|------------------------------------------------------------------|--------|
| Consolidated                  Statement of Stockholders' Deficit |   |
|                                                             |   |
|                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                             |   |   |   |   |   |   |   | Additional |   |   |   |   |   |   |   |
|                                                             |   |   |   |   | Common |   |   | Paid-In |   |   | Accumulated |   |   |   |   |
|                                                             |   | Shares |   |   | Stock |   |   | Capital |   |   | Deficit |   |   | Total |   |
|                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balance                  at December 31, 2006**                |   |   | 32,816,330 |   |   | $ | 32,816 |   |   | $ | 3,108,523 |   |   | $ | (2,290,040 | ) |   | $ | 851,299 |   |
|                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Stock                  issued January 2007 as officer            |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   compensation                  at a value of $200,000 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   or                  $0.07 per share                  |   |   | 2,857,143 |   |   |   | 2,857 |   |   |   | 197,143 |   |   |   |   |   |   |   | 200,000 |   |
|                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Stock-based                  compensation                        |   |   |   |   |   |   |   |   |   |   | 684,310 |   |   |   |   |   |   |   | 684,310 |   |
|                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Conversion                  of debentures to common stock        |   |   | 2,896,200 |   |   |   | 2,896 |   |   |   | 50,641 |   |   |   |   |   |   |   | 53,537 |   |
|                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Exercise                  of warrants                            |   |   | 1,400,000 |   |   |   | 1,400 |   |   |   | 63,128 |   |   |   |   |   |   |   | 64,528 |   |
|                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                  loss                                        |   |   | - |   |   |   | - |   |   |   | - |   |   |   | (2,399,568 | ) |   |   | (2,399,568 | ) |
|                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balance                  at June 30, 2007**                    |   |   | 39,969,673 |   |   | $ | 39,969 |   |   | $ | 4,103,745 |   |   | $ | (4,689,608 | ) |   | $ | (545,894 | ) |
|                                                             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

*See      notes to financial statements*

*Page          4*

----

| **Rockelle                  Corp. and                  Subsidiary**                                                                    |   |
|----------------------------------------------------------------------------------------------------------------------------------------|--------|
| Consolidated                  Statements of Cash Flows                                                                                 |   |
|                                                                                                                                   |   |   |   |   |   |   |
|                                                                                                                                   |   |   |   |   |   |   |
|                                                                                                                                   |   | Six                  months ended June 30, |   |
|                                                                                                                                   |   | 2007 |   |   | 2006 |   |
| CASH                  FLOWS FROM OPERATING ACTIVITIES                                                                                  |   |   |   |   |   |   |
|    Net                  loss                                                                                            |   | $ | (2,399,568 | ) |   | $ | (683,515 | ) |
|                                                                                                                                   |   |   |   |   |   |   |   |   |
|    Adjustments                  to reconcile net income to net cash                                                     |   |   |   |   |   |   |   |   |
|      used                  in operating activities:                                                           |   |   |   |   |   |   |   |   |
|         Depreciation                                                                           |   |   | 41,312 |   |   |   | 3,054 |   |
|         Loss                  on disposal of property and equipment                            |   |   | 936,124 |   |   |   | 44,010 |   |
|         Amortization                  of franchise area rights                                 |   |   | 20,046 |   |   |   | 16,509 |   |
|         Amortization                  of deferred financing costs                              |   |   | 79,662 |   |   |   | 68,823 |   |
|         Amortization                  of discount on convertible debentures                    |   |   | 188,802 |   |   |   | 117,824 |   |
|         Stock-based                  compensation                                              |   |   | 684,310 |   |   |   | - |   |
|        Common                  stock issued for services                                            |   |   |   |   |   |   | 324,000 |   |
|        Changes                  in assets and liabilities:                                          |   |   |   |   |   |   |   |   |
|          Accounts                  receivable                                             |   |   | - |   |   |   | - |   |
|          Inventories                                                                      |   |   | 12,753 |   |   |   | 2,858 |   |
|          Prepaid                  expenses and other current assets                       |   |   | 8,800 |   |   |   | (20,000 | ) |
|          Franchise                  area rights                                           |   |   | - |   |   |   | (90,500 | ) |
|          Restricted                  cash                                                 |   |   | 200,000 |   |   |   | - |   |
|          Security                  deposits and other assets                              |   |   | 17,932 |   |   |   | (30,500 | ) |
|          Accounts                  payable and accrued expenses                           |   |   | 34,886 |   |   |   | 3,370 |   |
|          Liabilities                  related to discontinued operations                  |   |   | 15,900 |   |   |   | - |   |
|          Due                  to affiliates                                               |   |   | (5,000 | ) |   |   | (22,990 | ) |
|             Total                  adjustments                             |   |   | 2,235,527 |   |   |   | 416,458 |   |
|                                                                                                                                   |   |   |   |   |   |   |   |   |
| **            Net                  cash used in operating activities**     |   |   | (164,041 | ) |   |   | (267,057 | ) |
|                                                                                                                                   |   |   |   |   |   |   |   |   |
|                                                                                                                                   |   |   |   |   |   |   |   |   |
| CASH                  FLOWS FROM INVESTING ACTIVITIES                                                                                  |   |   |   |   |   |   |   |   |
|    Proceeds                  from sale of property and equipment                                                        |   |   | - |   |   |   | 75,000 |   |
|    Capital                  expenditures                                                                                |   |   | (92,539 | ) |   |   | (569,948 | ) |
|                                                                                                                                   |   |   |   |   |   |   |   |   |
| **            Net                  cash used in investing activities**     |   |   | (92,539 | ) |   |   | (494,948 | ) |
|                                                                                                                                   |   |   |   |   |   |   |   |   |
| CASH                  FLOWS FROM FINANCING ACTIVITIES                                                                                  |   |   |   |   |   |   |   |   |
|    Proceeds                  from exercise of warrants                                                                  |   |   | 64,528 |   |   |   | - |   |
|    Repayment                  of notes payable                                                                          |   |   | (2,247 | ) |   |   | - |   |
|    Deferred                  financing costs                                                                            |   |   | - |   |   |   | (330,502 | ) |
|    Loan                  from/repayment to stockholder                                                                  |   |   | 103,065 |   |   |   | (70,200 | ) |
|    Repayment                  of franchise obligation                                                                   |   |   | (25,000 | ) |   |   | (10,000 | ) |
|    Proceeds                  from issuance of convertible debentures                                                    |   |   | - |   |   |   | 2,000,000 |   |
|                                                                                                                                   |   |   |   |   |   |   |   |   |
| **            Net                  cash provided by financing activities** |   |   | 140,346 |   |   |   | 1,589,298 |   |
|                                                                                                                                   |   |   |   |   |   |   |   |   |
| Net                  (decrease) increase in cash and cash equivalents                                                                  |   |   | (116,234 | ) |   |   | 827,293 |   |
|                                                                                                                                   |   |   |   |   |   |   |   |   |
| Cash                  and cash equivalents - Beginning of period                                                                       |   |   | 143,370 |   |   |   | 2,150 |   |
|                                                                                                                                   |   |   |   |   |   |   |   |   |
| **Cash                  and cash equivalents - End of period**                                                                         |   | $ | 27,136 |   |   | $ | 829,443 |   |
|                                                                                                                                   |   |   |   |   |   |   |   |   |
|                                                                                                                                   |   |   |   |   |   |   |   |   |
| SUPPLEMENTAL                  CASH FLOW INFORMATION                                                                                    |   |   |   |   |   |   |   |   |
|    Interest                  paid                                                                                       |   | $ | 784 |   |   | $ | 575 |   |
|    Income                  taxes paid                                                                                   |   | $ | 310 |   |   | $ | 310 |   |
|                                                                                                                                   |   |   |   |   |   |   |   |   |
| NON-CASH                  INVESTING ACTIVITY:                                                                                          |   |   |   |   |   |   |   |   |
|    Issuance                  of common stock in exchange for services                                                   |   | $ | 200,000 |   |   | $ | 75,000 |   |
|    Wanrrant                  value recorded as paid-in capital                                                          |   | $ | - |   |   | $ | 1,511,983 |   |
|    Warrants                  issued for services                                                                        |   | $ | - |   |   | $ | 270,880 |   |
|    Conversions                  of debentures to common stock                                                           |   | $ | - |   |   | $ | 17,883 |   |
|                                                                                                                                   |   |   |   |   |   |   |   |   |

*See        notes to financial statements*

*Page          5*

----

**Rockelle        Corp.**

*Page            6*

----

**Rockelle            Corp.**

|                                |   |       |       |   | **Weighted** |   |   |          |   |
|-------------------------------------|--------|------------|------------|--------|--------------|--------|--------|---------------|--------|
|                                |   | **Shares** |       |   | **Average**  |   |   | **Aggregate** |   |
|                                |   | **Under**  |       |   | **Exercise** |   |   | **Intrinsic** |   |
| **Outstanding                  at** |   | **Option** |       |   | **Price**    |   |   | **Value**     |   |
|                                |   |       |       |   |         |   |   |          |   |
| December                  31, 2006  |   |       | -          |   |         | $      | -      |          |   | $ | - |   |
|    Granted           |   |       | 25,000,000 |   |         | $      | .01    |          |   | $ | 1,250,000 |   |
|    Exercised         |   |       | -          |   |         | $      | -      |          |   | $ | - |   |
|                                |   |       |       |   |         |   |   |          |   |   |   |   |
| June                  30, 2007      |   |       | 25,000,000 |   |         | $      | .01    |          |   | $ | 1,250,000 |   |
|                                |   |       |       |   |         |   |   |          |   |   |   |   |
|                                |   |       |       |   |         |   |   |          |   |   |   |   |

*Page            7*

----

**Rockelle            Corp.**

|                                     |   |                      |   |
|------------------------------------------|--------|---------------------------|--------|
| Exercise                  Price          |   | $                         | 0.01   |   |
| Expected                  Term (years)   |   | one                  year |   |
| Expected                  Volatility     |   |                      | 222.8  | % |
| Dividend                  Yield          |   |                      | 0      | % |
| Risk                  Free Interest Rate |   |                      | 5.0    | % |
|                                     |   |                      |   |   |

|                              |   |   |      |
|-----------------------------------|--------|--------|-----------|
| May                  31, 2007     |   | $      | 50,000    |   |
| July                  31, 2007    |   | $      | 100,000   |   |
| January                  31, 2008 |   | $      | 4,000,000 |   |
| January                  31, 2009 |   | $      | 2,000,000 |   |
|                              |   |   |      |   |

*Page            8*

----

**Rockelle            Corp.**

| Revenue                                     |   |   | 172,388    |   |
|---------------------------------------------|--------|--------|------------|--------|
| Expenses                                    |   |   | 471,953    |   |
|                                        |   |   | (299,565   | )      |
| Loss                  on disposal of assets |   |   | (936,124   | )      |
|                                        |   |   | (1,235,689 | )      |
|                                        |   |   |       |   |

*Page            9*

----

**Rockelle            Corp.**

*Page          10*

----

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

**Overview**

----

|                              |   |   |      |
|-----------------------------------|--------|--------|-----------|
| May                  31, 2007     |   | $      | 50,000    |   |
| July                  31, 2007    |   | $      | 100,000   |   |
| January                  31, 2008 |   | $      | 4,000,000 |   |
| January                  31, 2009 |   | $      | 2,000,000 |   |
|                              |   |   |      |   |

----

| To                Date:                                                   |   |   |      |
|--------------------------------------------------------------------------------|--------|--------|-----------|
|                                                                           |   |   |      |
| Gross                Proceeds Received                     |   | $      | 2,000,000 |   |
|                                                                           |   |   |      |   |
| Less                - Use of Proceeds:                                         |   |   |      |   |
| ·  Prorated                Closing Costs and Fees               |   | $      | 330,502   |   |
| ·  Frosted                Mug Contract                          |   | $      | 105,000   |   |
| ·  Construction,                Build-out & Equipment Costs |   | $      | 1,564,498 |   |
|                                                                           |   |   |      |   |
| Total                Proceeds Utilized                     |   | $      | 2,000,000 |   |
|                                                                           |   |   |      |   |
| Net                Retained for Operating Expenses                   |   | $      | 0         |   |

**Item      3.**
**Controls 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 of Form      8-K.**

----

**SIGNATURES**

|                                 | **ROCKELLE                CORP**.                |
|--------------------------------------|--------------------------------------------------|
|                                 | Registrant                                       |
|                                 |                                             |
| Date:                August 20, 2007 | *By:                /s/ Gerard Stephan*          |
|                                 | Gerard                Stephan                    |
|                                 | President,                Secretary and Director |