----

----

**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.**

| FINANCIAL                STATEMENTS                                  | PAGE   |
|----------------------------------------------------------------------|--------|
|                                                                 |   |
|                                                                 |   |
| Consolidated                Balance Sheet                            | 4-5    |
|                                                                 |   |
|                                                                 |   |
| Consolidated                Statements of Operations                 | 6      |
|                                                                 |   |
|                                                                 |   |
| Consolidated                Statement of Stockholders’ Deficit | 7      |
|                                                                 |   |
|                                                                 |   |
| Consolidated                Statements of Cash Flows                 | 8      |
|                                                                 |   |
|                                                                 |   |
| Notes                to Financial Statements                         | 9      |
|                                                                 |   |

----

| **Rockelle                    Corp. and Subsidiary**                                                                                |   |
|-------------------------------------------------------------------------------------------------------------------------------------|--------|
| Consolidated                    Balance Sheet                                                                                       |   |
| September                    30, 2007                                                                                               |   |
|                                                                                                                                |   |   |   |
|                                                                                                                                |   |   |   |
|                                                                                                                                |   |   |   |
| ASSETS                                                                                                                              |   |
|                                                                                                                                |   |   |   |
| CURRENT                    ASSETS                                                                                                   |   |   |   |
|    Cash                    and cash equivalents                                                                      |   | $ | 19,319 |   |
|    Prepaid                    expenses and other current assets                                                      |   |   | 6,533 |   |
|                                                                                                                                |   |   |   |   |
| **            Total                    current assets**                 |   |   | 25,852 |   |
|                                                                                                                                |   |   |   |   |
| PROPERTY                    AND EQUIPMENT                                                                                           |   |   |   |   |
|    Furniture                    and equipment                                                                        |   |   | 24,954 |   |
|    Automobiles                                                                                                       |   |   | 37,667 |   |
|    Construction                    in progress                                                                       |   |   | 82,797 |   |
|                                                                                                                                |   |   | 145,418 |   |
|     Accumulated                    depreciation and amortization                                                |   |   | (10,598 | ) |
|                                                                                                                                |   |   | 134,820 |   |
|                                                                                                                                |   |   |   |   |
| OTHER                    ASSETS                                                                                                     |   |   |   |   |
|    Franchise                    area rights, net                                                                     |   |   | 223,750 |   |
|    Deferred                    financing costs, net                                                                  |   |   | 208,947 |   |
|    Assets                    related to discontinued operations                                                      |   |   | 30,000 |   |
|    Security                    deposits and other assets                                                             |   |   | 62,334 |   |
|                                                                                                                                |   |   |   |   |
| **            Total                    other assets**                   |   |   | 525,031 |   |
|                                                                                                                                |   |   |   |   |
| **                Total                    assets** |   | $ | 685,703 |   |

*See            notes to financial statements*

*Page            4*

----

| LIABILITIES                    AND STOCKHOLDERS' EQUITY                                                                                          |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                  |   |   |   |
|                                                                                                                                                  |   |   |   |
| CURRENT                    LIABILITIES                                                                                                                |   |   |   |
|    Accounts                    payable and accrued expenses                                                                            |   | $ | 223,371 |   |
|    Franchise                    obligation - current portion                                                                           |   |   | 75,000 |   |
|    Note                    payable - current portion                                                                                   |   |   | 4,822 |   |
|    Liabilities                    related to discontinued operations                                                                   |   |   | 15,900 |   |
|    Due                    to affiliate                                                                                                 |   |   | 72,510 |   |
|    Convertible                    notes, net of discount                                                                               |   |   | 729,916 |   |
|    Loan                    from stockholder                                                                                            |   |   | 130,775 |   |
|                                                                                                                                                  |   |   |   |   |
| **         Total                    current liabilities**                                                |   |   | 1,252,294 |   |
|                                                                                                                                                  |   |   |   |   |
| LONG-TERM                    LIABILITIES                                                                                                              |   |   |   |   |
| Franchise                    obligation - non-current                                                                                                 |   |   | 50,000 |   |
| Note                    payable - non-current                                                                                                         |   |   | 15,131 |   |
|                                                                                                                                                  |   |   |   |   |
| **         Total                    long-term liabilities**                                              |   |   | 65,131 |   |
|                                                                                                                                                  |   |   |   |   |
| **            Total                    liabilities**                                      |   |   | 1,317,425 |   |
|                                                                                                                                                  |   |   |   |   |
|                                                                                                                                                  |   |   |   |   |
|                                                                                                                                                  |   |   |   |   |
| STOCKHOLDERS'                    EQUITY                                                                                                               |   |   |   |   |
|    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                                                   |   |   |   |   |
|       47,508,883                    issued and outstanding                                                              |   |   | 47,508 |   |
|    Additional                    paid-in capital                                                                                       |   |   | 4,642,086 |   |
|    Retained                    earnings (accumulated deficit)                                                                          |   |   | (5,321,316 | ) |
|                                                                                                                                                  |   |   |   |   |
| **            Total                    stockholders' equity**                             |   |   | (631,722 | ) |
|                                                                                                                                                  |   |   |   |   |
| **              Total                    liabilities and stockholders' equity** |   | $ | 685,703 |   |

*See            notes to financial statements*

*Page            5*

----

| **Rockelle                    Corp. and Subsidiary**                                                                                                                          |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Consolidated                    Statements of Operations                                                                                                                      |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                          |   | Nine                    months ended September 30, |   |   | Three                    months ended September 30, |   |
|                                                                                                                                                                          |   | 2007 |   |   | 2006 |   |   | 2007 |   |   | 2006 |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
| Sales                                                                                                                                                                         |   | $ | 21,664 |   |   | $ | 45,019 |   |   | $ | 21,664 |   |   | $ | 29,635 |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Operating                    Expenses                                                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   Food                    and supply purchases                                                                                                                      |   |   | 8,888 |   |   |   | 27,489 |   |   |   | 8,888 |   |   |   | 25,684 |   |
|   Stock-based                    compensation                                                                                                                       |   |   | 1,026,465 |   |   |   | - |   |   |   | 342,155 |   |   |   | - |   |
|   Loss                    on disposal of property and equipment                                                                                                     |   |   | - |   |   |   | 44,010 |   |   |   | - |   |   |   | - |   |
|   Other                    general and administrative expenses                                                                                                      |   |   | 787,996 |   |   |   | 962,404 |   |   |   | 307,819 |   |   |   | 303,221 |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Total                    operating expenses                                                                                                                 |   |   | 1,823,349 |   |   |   | 1,033,903 |   |   |   | 658,862 |   |   |   | 328,905 |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **            Loss                    from continuing operations before other                    income/expense** |   |   | (1,801,685 | ) |   |   | (988,884 | ) |   |   | (637,198 | ) |   |   | (299,270 | ) |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Gain                    on sale of franchise restaurant location                                                                                                              |   |   | - |   |   |   | 40,000 |   |   |   | - |   |   |   | 40,000 |   |
| Interest                    income                                                                                                                                            |   |   | 5,056 |   |   |   | 13,779 |   |   |   | - |   |   |   | 7,680 |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **            Loss                    from continuing operations**                                                |   |   | (1,796,629 | ) |   |   | (935,105 | ) |   |   | (637,198 | ) |   |   | (251,590 | ) |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Discontinued                    operations (Note 5)                                                                                                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Loss                    from operations of discontinued component (including loss                                                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|     on                    disposal of $936,124 for the nine months ended September 30,                    2007)                                           |   |   | (1,234,647 | ) |   |   |   |   |   |   | (72 | ) |   |   | - |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **            Net                    loss**                                                                       |   | $ | (3,031,276 | ) |   | $ | (935,105 | ) |   | $ | (637,270 | ) |   | $ | (251,590 | ) |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Basic                    and diluted net loss per common share from continuing                    operations                                                |   | $ | (0.04 | ) |   | $ | (0.04 | ) |   |   |   |   |   |   |   |   |
|    Basic                    and diluted net loss per common share from discontinued                    operations                                              |   |   | (0.03 | ) |   |   | - |   |   |   |   |   |   |   |   |   |
|    Basic                    and diluted net loss per common share                                                                                              |   | $ | (0.07 | ) |   | $ | (0.04 | ) |   |   |   |   |   |   |   |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted                    average common shares used in computing basis and diluted                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| net                    loss per common share                                                                                                                                  |   |   | 43,400,218 |   |   |   | 22,425,048 |   |   |   |   |   |   |   |   |   |
|                                                                                                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

*See            notes to financial statements*

*Page            6*

----

| **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                                 |   |   |   |   |   |   |   |   |   |   | 1,026,465 |   |   |   |   |   |   |   | 1,026,465 |   |
|                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Issuance                      of common stock in exchange                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   for                    services rendered at a value of            |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   $108,000                      at $0.06 per share                  |   |   | 1,800,000 |   |   |   | 1,800 |   |   |   | 106,200 |   |   |   |   |   |   |   | 108,000 |   |
|                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Conversion                      of debentures to common stock                 |   |   | 6,835,410 |   |   |   | 6,835 |   |   |   | 93,584 |   |   |   |   |   |   |   | 100,419 |   |
|                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Exercise                      of warrants                                     |   |   | 3,200,000 |   |   |   | 3,200 |   |   |   | 110,171 |   |   |   |   |   |   |   | 113,371 |   |
|                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                      loss                                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (3,031,276 | ) |   |   | (3,031,276 | ) |
|                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balance                      at September 30, 2007**                        |   |   | 47,508,883 |   |   | $ | 47,508 |   |   | $ | 4,642,086 |   |   | $ | (5,321,316 | ) |   | $ | (631,722 | ) |
|                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

*See            notes to financial statements*

*Page            7*

----

| **Rockelle                      Corp. and Subsidiary**                                                                                     |   |
|--------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Consolidated                      Statements of Cash Flows                                                                                 |   |
|                                                                                                                                       |   |
|                                                                                                                                       |   |   |   |   |   |   |
|                                                                                                                                       |   |   |   |   |   |   |
|                                                                                                                                       |   |   |   |   |   |   |
|                                                                                                                                       |   | Nine                      months ended September 30, |   |
|                                                                                                                                       |   | 2007 |   |   | 2006 |   |
| CASH                      FLOWS FROM OPERATING ACTIVITIES                                                                                  |   |   |   |   |   |   |
|    Net                      loss                                                                                            |   | $ | (3,031,276 | ) |   | $ | (935,105 | ) |
|                                                                                                                                       |   |   |   |   |   |   |   |   |
|    Adjustments                      to reconcile net loss to net cash                                                       |   |   |   |   |   |   |   |   |
|      used                      in operating activities:                                                           |   |   |   |   |   |   |   |   |
|         Depreciation                                                                               |   |   | 44,379 |   |   |   | 13,401 |   |
|         Loss                      on disposal of property and equipment                            |   |   | 936,124 |   |   |   | 44,010 |   |
|         Amortization                      of franchise area rights                                 |   |   | 28,246 |   |   |   | 27,113 |   |
|         Amortization                      of deferred financing costs                              |   |   | 115,963 |   |   |   | 125,188 |   |
|         Amortization                      of discount on convertible debentures                    |   |   | 274,835 |   |   |   | 237,935 |   |
|         Stock-based                      compensation                                              |   |   | 1,026,465 |   |   |   | - |   |
|        Common                      stock issued for services                                            |   |   | 108,000 |   |   |   | 324,000 |   |
|        Changes                      in assets and liabilities:                                          |   |   |   |   |   |   |   |   |
|          Accounts                      receivable                                             |   |   | - |   |   |   | - |   |
|          Inventories                                                                          |   |   | 12,753 |   |   |   | 2,581 |   |
|          Prepaid                      expenses and other current assets                       |   |   | 8,800 |   |   |   | (17,333 | ) |
|          Franchise                      area rights                                           |   |   | - |   |   |   | (90,500 | ) |
|          Restricted                      cash                                                 |   |   | 200,000 |   |   |   | - |   |
|          Security                      deposits and other assets                              |   |   | 17,932 |   |   |   | 31,500 |   |
|          Accounts                      payable and accrued expenses                           |   |   | 47,924 |   |   |   | 42,851 |   |
|          Liabilities                      related to discontinued operations                  |   |   | 15,900 |   |   |   | - |   |
|          Due                      to affiliates                                               |   |   | (5,000 | ) |   |   | (22,990 | ) |
|             Total                      adjustments                             |   |   | 2,832,321 |   |   |   | 717,756 |   |
|                                                                                                                                       |   |   |   |   |   |   |   |   |
| **            Net                      cash used in operating activities**     |   |   | (198,955 | ) |   |   | (217,349 | ) |
|                                                                                                                                       |   |   |   |   |   |   |   |   |
|                                                                                                                                       |   |   |   |   |   |   |   |   |
| CASH                      FLOWS FROM INVESTING ACTIVITIES                                                                                  |   |   |   |   |   |   |   |   |
|    Proceeds                      from sale of property and equipment                                                        |   |   | - |   |   |   | 75,000 |   |
|    Capital                      expenditures                                                                                |   |   | (130,780 | ) |   |   | (782,072 | ) |
|                                                                                                                                       |   |   |   |   |   |   |   |   |
| **            Net                      cash used in investing activities**     |   |   | (130,780 | ) |   |   | (707,072 | ) |
|                                                                                                                                       |   |   |   |   |   |   |   |   |
| CASH                      FLOWS FROM FINANCING ACTIVITIES                                                                                  |   |   |   |   |   |   |   |   |
|    Proceeds                      from exercise of warrants                                                                  |   |   | 113,371 |   |   |   | - |   |
|    Repayment                      of notes payable                                                                          |   |   | (3,402 | ) |   |   | - |   |
|    Deferred                      financing costs                                                                            |   |   | - |   |   |   | (330,502 | ) |
|    Loan                      from/repayment to stockholder                                                                  |   |   | 120,715 |   |   |   | (70,200 | ) |
|    Repayment                      of franchise obligation                                                                   |   |   | (25,000 | ) |   |   | (50,000 | ) |
|    Proceeds                      from issuance of convertible debentures                                                    |   |   | - |   |   |   | 2,000,000 |   |
|                                                                                                                                       |   |   |   |   |   |   |   |   |
| **            Net                      cash provided by financing activities** |   |   | 205,684 |   |   |   | 1,549,298 |   |
|                                                                                                                                       |   |   |   |   |   |   |   |   |
| Net                      (decrease) increase in cash and cash equivalents                                                                  |   |   | (124,051 | ) |   |   | 624,877 |   |
|                                                                                                                                       |   |   |   |   |   |   |   |   |
| Cash                      and cash equivalents - Beginning of period                                                                       |   |   | 143,370 |   |   |   | 2,150 |   |
|                                                                                                                                       |   |   |   |   |   |   |   |   |
| **Cash                      and cash equivalents - End of period**                                                                         |   | $ | 19,319 |   |   | $ | 627,027 |   |
|                                                                                                                                       |   |   |   |   |   |   |   |   |
|                                                                                                                                       |   |   |   |   |   |   |   |   |
| SUPPLEMENTAL                      CASH FLOW INFORMATION                                                                                    |   |   |   |   |   |   |   |   |
|    Interest                      paid                                                                                       |   | $ | 1,146 |   |   | $ | 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                                                           |   | $ | 127,232 |   |   | $ | 104,210 |   |

*See            notes to financial statements*

*Page            8*

----

**Rockelle          Corp.**

*Page            9*

----

**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         |   |       | -          |   |         | $      | -      |          |   | $ | - |   |
|                                |   |       |       |   |         |   |   |          |   |   |   |   |
| September                  30, 2007 |   |       | 25,000,000 |   |         | $      | .01    |          |   | $ | 1,000,000 |   |
|                                |   |       |       |   |         |   |   |          |   |   |   |   |
|                                |   |       |       |   |         |   |   |          |   |   |   |   |

*Page            10*

----

**Rockelle          Corp.**

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

*Page            11*

----

**Rockelle          Corp.**

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

| Revenue                                     |           179,316 |
|---------------------------------------------|---------------------------------------------------------------------|
| Expenses                                    |           477,839 |
|                                        | (298,523)                                                           |
| Loss                  on disposal of assets | (936,124)                                                           |
|                                        | (1,234,647)                                                    |

*Page            12*

----

**Rockelle          Corp.**

*Page          13*

----

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

----

| 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:                November 19, 2007 | *By:                /s/ Gerard Stephan*          |
|                                   | Gerard                Stephan                    |
|                                   | President,                Secretary and Director |