UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 10-Q

(Mark One)

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

                  FOR THE QUARTERLY PERIOD ENDED MARCH 31, 2008

                                       OR

|_|   TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
      OF 1934

                  FOR THE TRANSITION FROM _______ TO ________.

      COMMISSION FILE NUMBER: 000-52224

                         SUNNYSIDE ACRES MOBILE ESTATES
        -----------------------------------------------------------------
        (Exact Name of Small Business Issuer as Specified in its Charter)

            NEVADA                                               88-0409166
-------------------------------                              -------------------
(State or other jurisdiction of                               (I.R.S. Employer
 incorporation or organization)                              Identification No.)

P.O. Box 031-088, Shennan Zhong Road,
Shenzhen City, P.R. China 518031                                    n/a
----------------------------------------                         ----------
(Address of principal executive offices)                         (Zip code)

                  Issuer's telephone number: 011-86-21-61050200

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days.
Yes |X|   No |_|

Indicate by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of "large accelerated filer," "accelerated filer" and "smaller
reporting company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer |_|                                Accelerated filer |_|
  Non-accelerated filer |_|                        Smaller reporting company |X|
(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act).
Yes |X|   No |_|

At March 31, 2008, the Registrant had outstanding 8,000,000 shares of common
stock.


                                       1
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)

                                 March 31, 2008
                                December 31, 2007

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)

                                    CONTENTS

--------------------------------------------------------------------------------

FINANCIAL STATEMENTS

   Balance Sheets                                                            F-1

   Statements of Operations                                                  F-2

   Statements of Stockholders' Deficit                                       F-3

   Statements of Cash Flows                                                  F-4

   Notes to Financial Statements                                          F-5-10

--------------------------------------------------------------------------------

<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES

                        (A Development Stage Enterprise)

                                 BALANCE SHEETS

                                                        March 31,
                                                          2008      December 31,
                                                       (Unaudited)     2007
                                                        --------     --------

                                     ASSETS

CURRENT ASSETS

     Total current assets                               $      0     $      0
                                                        --------     --------

                   Total assets                         $      0     $      0
                                                        ========     ========

                      LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES
     Accounts payable                                   $ 18,851     $      0
     Officers advances                                         0            0
                                                        --------     --------

            Total current liabilities                   $ 18,851     $      0
                                                        --------     --------

STOCKHOLDERS' DEFICIT
     Common stock: $.001 par value;
        authorized 25,000,000 shares; issued
        and outstanding:  8,000,000 at
        March 31, 2008 and December 31, 2007               8,000        8,000
     Additional paid-in capital                           51,283       51,283
     Accumulated deficit during development stage        (78,134)     (59,283)
                                                        --------     --------

            Total stockholders' deficit                 $(18,851)    $     (0)
                                                        --------     --------

                   Total liabilities and

                   stockholders' deficit                $      0     $      0
                                                        ========     ========

                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS.


                                      F-1
<PAGE>

                                         SUNNYSIDE ACRES MOBILE ESTATES
                                        (A Development Stage Enterprise)
                                            STATEMENTS OF OPERATIONS
                                                  (UNAUDITED)

                                                                   Nov. 2, 1992
                                      Three Months Ended          (inception) to
                                   March 31,        March 31,        March 31,
                                     2008             2007            2008
                                 ------------     ------------     ------------

Revenues                         $          0     $          0     $          0

Cost of revenue                             0                0                0
                                 ------------     ------------     ------------

           Gross profit          $          0     $          0     $          0
General, selling and
   administrative expenses             18,851            2,431           78,134
                                 ------------     ------------     ------------
           Operating loss        $    (18,851)    $     (2,431)    $    (78,134)

Nonoperating income (expense)               0                0                0
                                 ------------     ------------     ------------

   Net loss                      $    (18,851)    $     (2,431)    $    (78,134)
                                 ============     ============     ============

   Net loss per share, basic
   and diluted                   $      (0.00)    $      (0.00)
                                 ============     ============

   Average number of shares
   of common stock outstanding      8,000,000       19,800,000
                                 ============     ============

                 See Accompanying Notes to Financial Statements.


                                      F-2
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)
                       STATEMENTS OF STOCKHOLDERS' DEFICIT
                                   (UNAUDITED)

<TABLE>
<CAPTION>
                                                                                  Accumulated
                                                                                   Deficit
                                          Common Stock             Additional       During
                                  ---------------------------       Paid-In       Development
                                    Shares           Amount         Capital          Stage           Total
                                  -----------     -----------     -----------     -----------     -----------
<S>                               <C>             <C>             <C>             <C>             <C>
November 2, 1992, issue
  common stock                      2,200,000     $     2,200     $    19,800     $         0     $    22,000
Net loss, December 31, 1992                                                              (340)           (340)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 1992          2,200,000     $     2,200     $    19,800     $      (340)    $    21,660
Net loss, December 31, 1993                                                               (85)            (85)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 1993          2,200,000     $     2,200     $    19,800     $      (425)    $    21,575
Net loss, December 31, 1994                                                               (85)            (85)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 1994          2,200,000     $     2,200     $    19,800     $      (510)    $    21,490
Net loss, December 31, 1995                                                               (85)            (85)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 1995          2,200,000     $     2,200     $    19,800     $      (595)    $    21,405
Net loss, December 31, 1996                                                               (85)            (85)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 1996          2,200,000     $     2,200     $    19,800     $      (680)    $    21,320
Net loss, December 31, 1997                                                               (85)            (85)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 1997          2,200,000     $     2,200     $    19,800     $      (765)   $      21235
Net loss, December 31, 1998                                                              (225)           (225)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 1998          2,200,000     $     2,200     $    19,800     $      (990)    $    21,010
Net loss, December 31, 1999                                                               (85)            (85)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 1999          2,200,000     $     2,200     $    19,800     $    (1,075)    $    20,925)
Net loss, December 31, 2000                                                           (20,925)        (20,925)
                                  -----------     -----------     -----------     -----------     -----------
July 3, 2000, changed from no
    par value to $0.001
July 3, 2000, forward stock
    1000:1
Balance, December 31, 2000          2,200,000     $     2,200     $    19,800     $   (22,000)    $         0
Net loss, December 31, 2001                                                               (85)            (85)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 2001          2,200,000     $     2,200     $    19,800     $   (22,085)    $       (85)
Net loss, December 31, 2002                                                               (85)            (85)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 2002          2,200,000     $     2,200     $    19,800     $   (22,170)    $      (170)
Net loss, December 31, 2003                                                               (85)            (85)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 2003          2,200,000     $     2,200     $    19,800     $   (22,225)    $      (225)
Net loss, December 31, 2004                                                              (545)           (545)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 2004          2,200,000     $     2,200     $    19,800     $   (22,800)    $      (800)
Net loss, December 31, 2005                                                              (200)           (200)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 2005          2,200,000     $     2,200     $    19,800     $   (23,000)    $    (1,000)
Net loss, December 31, 2006                                                            (4,001)         (4,001)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 2006          2,200,000     $     2,200     $    19,800     $   (27,001)    $    (5,001)
October 10, 2007, forward
     stock split 8:1               17,600,000          17,600         (17,600)              0               0
October 31, 2007, cancellation
     of shares                    (11,800,000)        (11,800)         11,800               0               0
Forgiveness of officer loans                0               0          12,283               0          12,283
Expenses paid by shareholder                0               0          25,000               0               0
Net loss, December 31, 2007                                                           (32,282)        (32,282)
                                  -----------     -----------     -----------     -----------     -----------
Balance, December 31, 2007          8,000,000     $     8,000     $    51,283     $   (59,283)    $         0
Net loss, March 31, 2008                                                              (18,851)        (18,851)
                                  -----------     -----------     -----------     -----------     -----------

Balance, March 31, 2008             8,000,000     $     8,000     $    51,283     $   (78,134)    $   (18,851)
                                  ===========     ===========     ===========     ===========     ===========
</TABLE>

                 See Accompanying Notes to Financial Statements.


                                      F-3
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)
                            STATEMENTS OF CASH FLOWS
                                   (UNAUDITED)

<TABLE>
<CAPTION>
                                                                                    Nov. 2, 1992
                                                            Three Months Ended     (inception) to
                                                           March 31,    March 31,     March 31,
                                                             2008         2007         2008
                                                           --------     --------     --------
<S>                                                        <C>          <C>          <C>
Cash Flows From
Operating Activities
    Net loss                                               $(18,851)    $ (2,431)    $(78,134)
    Adjustments to reconcile net loss
    to cash used in operating activities:
    Changes in assets and liabilities
    Decrease (increase) in prepaid expense                        0           25            0
    Increase (decrease) in accounts payable                  18,851            0       18,851
                                                           --------     --------     --------

         Net cash used in
            operating activities                           $(18,851)    $ (2,406)    $(59,283)
                                                           --------     --------     --------

Cash Flows From
Investing Activities                                       $      0     $      0     $      0
                                                           --------     --------     --------

Cash Flows From
Financing Activities
    Issuance of common stock                               $      0     $      0     $ 22,000
    Increase in officer advances                                  0        2,406       12,283
    Contributed capital                                           0            0       25,000
                                                           --------     --------     --------

         Net cash provided by
            financing activities                           $      0     $  2,406     $ 59,283
                                                           --------     --------     --------

         Net increase (decrease)
            in cash                                        $      0     $      0     $      0

Cash, beginning of period                                         0            0     $      0
                                                           --------     --------     --------

Cash, end of period                                        $      0     $      0     $      0
                                                           ========     ========     ========

Supplemental Information and Non-monetary Transactions:

Interest paid                                              $      0     $      0     $      0
                                                           ========     ========     ========

Taxes paid                                                 $      0     $      0     $      0
                                                           ========     ========     ========

Officer advances contributed to capital                    $      0     $      0     $ 12,283
                                                           ========     ========     ========
</TABLE>

                 See Accompanying Notes to Financial Statements.


                                      F-4
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)
                          NOTES TO FINANCIAL STATEMENTS
                                   (UNAUDITED)

Note 1. Nature of Business and Significant Accounting Policies

Nature of business:

Sunnyside Acres Mobile Estates ("Company") was organized November 2, 1992 under
the laws of the State of Nevada. The Company currently has no operations and, in
accordance with Statement of Financial Accounting Standard (SFAS) No. 7,
"Accounting and Reporting by Development Stage Enterprises," is considered a
Development Stage Enterprise.

A summary of the Company's significant accounting policies is as follows:

Estimates

The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.

Cash

For the Statements of Cash Flows, all highly liquid investments with maturity of
three months or less are considered to be cash equivalents. There were no cash
equivalents as of March 31, 2008 and December 31, 2007.

Income taxes

Income taxes are provided for using the liability method of accounting in
accordance with SFAS No. 109 "Accounting for Income Taxes." A deferred tax asset
or liability is recorded for all temporary differences between financial and tax
reporting. Temporary differences are the differences between the reported
amounts of assets and liabilities and their tax basis. Deferred tax assets are
reduced by a valuation allowance when, in the opinion of management, it is more
likely than not that some portion or all of the deferred tax assets will not be
realized. Deferred tax assets and liabilities are adjusted for the effect of
changes in tax laws and rates on the date of enactment.

Share Based Expenses

In December 2004, the Financial Accounting Standards Board ("FASB") issued SFAS
No. 123R "Share Based Payment." This statement is a revision to SFAS 123 and
supersedes Accounting Principles Board (APB) Opinion No. 25, "Accounting for
Stock Issued to Employees," and amends FASB Statement No. 95, "Statement of Cash
Flows." This statement requires a public entity to expense the cost of employee
services received in exchange for an award of equity instruments. This statement
also provides guidance on valuing and expensing these awards, as well as
disclosure requirements of these equity arrangements. The Company adopted SFAS
No. 123R upon creation of the company and expenses share based costs in the
period incurred.


                                      F-5
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)
                          NOTES TO FINANCIAL STATEMENTS
                                   (UNAUDITED)

Note 1. Nature of Business and Significant Accounting Policies (continued)

Going concern

The Company's financial statements are prepared in accordance with generally
accepted accounting principles applicable to a going concern. This contemplates
the realization of assets and the liquidation of liabilities in the normal
course of business. Currently, the Company does not have cash, or material
assets, nor does it have operations or a source of revenue sufficient to cover
its operation costs and allow it to continue as a going concern. The Company
will be dependent upon the raising of additional capital through placement of
our common stock in order to implement its business plan, or merge with an
operating company. There can be no assurance that the Company will be successful
in either situation in order to continue as a going concern. The officers and
directors have committed to advancing certain operating costs of the Company.

Recent Accounting Pronouncements

In February 2007, the Financial Accounting Standards Board (the "FASB") issued
Statements of Financial Accounting Standards ("SFAS") No. 159, "The Fair Value
Option for Financial Assets and Financial Liabilities--Including an amendment of
FASB Statement No. 115" (SFAS 159"). SFAS 159 permits entities to choose to
measure many financial instruments and certain other items at fair value. The
objective is to improve financial reporting by providing entities with the
opportunity to mitigate volatility in reported earnings caused by measuring
related assets and liabilities differently without having to apply complex hedge
accounting provisions. This Statement is expected to expand the use of fair
value measurement, which is consistent with the Board's long-term measurement
objectives for accounting for financial instruments. This Statement is effective
as of the beginning of an entity's first fiscal year that begins after November
15, 2007. Early adoption is permitted as of the beginning of a fiscal year that
begins on or before November 15, 2007, provided the entity also elects to apply
the provisions of FASB Statement No. 157, Fair Value Measurements. We will
evaluate whether the adoption will have any impact on your financial statements.

In December 2007, the FASB issued SFAS 141(R), "Business Combinations--a
replacement of FASB Statement No. 141." This Statement replaces SFAS 141,
"Business Combinations," and requires an acquirer to recognize the assets
acquired, the liabilities assumed, including those arising from contractual
contingencies, any contingent consideration, and any noncontrolling interest in
the acquiree at the acquisition date, measured at their fair values as of that
date, with limited exceptions specified in the statement. SFAS 141(R) also
requires the acquirer in a business combination achieved in stages (sometimes
referred to as a step acquisition) to recognize the identifiable assets and
liabilities, as well as the noncontrolling interest in the acquiree, at the full
amounts of their fair values (or other amounts determined in accordance with
SFAS 141(R)). In addition, SFAS 141(R)'s requirement to measure the
noncontrolling interest in the acquiree at fair value will result in recognizing
the goodwill attributable to the noncontrolling interest in addition to that
attributable to the acquirer. SFAS 141(R) amends SFAS No. 109, "Accounting for
Income Taxes," to require the acquirer to recognize changes in the amount of its
deferred tax benefits that are recognizable because of a business combination
either in income from continuing operations in the period of the combination or
directly in contributed capital, depending on the circumstances. It also amends
SFAS 142, "Goodwill and Other Intangible Assets," to, among other things,
provide guidance on the impairment testing of acquired research and development
intangible assets and assets that the acquirer intends not to use. SFAS 141(R)
applies prospectively to business combinations for which the acquisition date is
on or after the


                                      F-6
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)
                          NOTES TO FINANCIAL STATEMENTS
                                   (UNAUDITED)

Note 1. Nature of Business and Significant Accounting Policies (continued)

beginning of the first annual reporting period beginning on or after December
15, 2008. We are currently assessing the potential impact that the adoption of
SFAS 141(R) could have on our financial statements.

In December 2007, the FASB issued SFAS 160, "Noncontrolling Interests in
Consolidated Financial Statements." SFAS 160 amends Accounting Research Bulletin
51, "Consolidated Financial Statements," to establish accounting and reporting
standards for the noncontrolling interest in a subsidiary and for the
deconsolidation of a subsidiary. It also clarifies that a noncontrolling
interest in a subsidiary is an ownership interest in the consolidated entity
that should be reported as equity in the consolidated financial statements. SFAS
160 also changes the way the consolidated income statement is presented by
requiring consolidated net income to be reported at amounts that include the
amounts attributable to both the parent and the noncontrolling interest. It also
requires disclosure, on the face of the consolidated statement of income, of the
amounts of consolidated net income attributable to the parent and to the
noncontrolling interest. SFAS 160 requires that a parent recognize a gain or
loss in net income when a subsidiary is deconsolidated and requires expanded
disclosures in the consolidated financial statements that clearly identify and
distinguish between the interests of the parent owners and the interests of the
noncontrolling owners of a subsidiary. SFAS 160 is effective for fiscal periods,
and interim periods within those fiscal years, beginning on or after December
15, 2008. We are currently assessing the potential impact that the adoption of
SFAS 141(R) could have on our financial statements.

In March 2008, the FASB issued SFAS No. 161, "Disclosures about Derivative
Instruments and Hedging Activities", an amendment of SFAS No. 133. SFAS 161
applies to all derivative instruments and nonderivative instruments that are
designated and qualify as hedging instruments pursuant to paragraphs 37 and 42
of SFAS 133 and related hedged items accounted for under SFAS 133. SFAS 161
requires entities to provide greater transparency through additional disclosures
about how and why an entity uses derivative instruments, how derivative
instruments and related hedged items are accounted for under SFAS 133 and its
related interpretations, and how derivative instruments and related hedged items
affect an entity's financial position, results of operations, and cash flows.
SFAS 161 is effective as of the beginning of an entity's first fiscal year that
begins after November 15, 2008. We do not expect that the adoption of SFAS 161
will have a material impact on our financial condition or results of operation.

Note 2. Stockholders' Equity

Common stock

The authorized common stock of the Company consists of 25,000,000 shares with
par value of $0.001. On November 2, 1992 the Company authorized and issued
22,000 shares of its no par value common stock in consideration of $22,000 in
cash.

On July 3, 2000, the State of Nevada approved the Company's restated Articles of
Incorporation, which increased its capitalization from 2,500 common shares to
25,000,000 common shares. The no par value was changed to $0.001 per share.

On June 29, 2000, the Company's shareholders approved a forward split of its
common stock at one thousand shares for one share of the existing shares. The
number of common stock shares outstanding increased from 22,000 to 2,200,000.
Prior period information has been restated to reflect the stock split.

On October 10, 2007, the Company's shareholders approved a forward split of its
common stock at eight shares for one share of the existing shares. The number of
common stock shares outstanding increased from 2,200,000 to 19,800,000. Prior
period information has been restated to reflect the stock split.


                                      F-7
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)
                          NOTES TO FINANCIAL STATEMENTS
                                   (UNAUDITED)

On October 31, 2007, the Company's former officers and directors agreed to
cancel and return to the Company 11,800,000 shares of the Company's common
stock.

The Company has not authorized any preferred stock.

Net loss per common share

Net loss per share is calculated in accordance with SFAS No. 128, "Earnings Per
Share." The weighted-average number of common shares outstanding during each
period is used to compute basic loss per share. Diluted loss per share is
computed using the weighted averaged number of shares and dilutive potential
common shares outstanding. Dilutive potential common shares are additional
common shares assumed to be exercised.

Basic net loss per common share is based on the weighted average number of
shares of common stock outstanding of 8,000,000, and 19,800,000 for the three
months ended March 31, 2008 and 2007, respectively. As of March 31, 2008 and
2007, the Company had no dilutive potential common shares.


                                      F-8
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)
                          NOTES TO FINANCIAL STATEMENTS
                                   (UNAUDITED)

Note 3. Income Taxes

We did not provide any current or deferred U.S. federal income tax provision or
benefit for any of the periods presented because we have experienced operating
losses since inception. Per Statement of Accounting Standard No. 109 -
Accounting for Income Tax and FASB Interpretation No. 48 - Accounting for
Uncertainty in Income Taxes an interpretation of FASB Statement No.109, when it
is more likely than not that a tax asset cannot be realized through future
income the Company must allow for this future tax benefit. We provided a full
valuation allowance on the net deferred tax asset, consisting of net operating
loss carry-forwards, because management has determined that it is more likely
than not that we will not earn income sufficient to realize the deferred tax
assets during the carryforward period.

The net federal operating loss carry forward will expire between 2012 and 2027.
This carry forward may be limited upon the consummation of a business
combination under IRC Section 381.

Note 4. Related Party Transactions

The Company neither owns nor leases any real or personal property. The officer
or resident agent of the corporation provides office services without charge.
Such costs are immaterial to the financial statements and accordingly, have not
been reflected therein. The officer and director for the Company is involved in
other business activities and may, in the future, become involved in other
business opportunities. If a specific business opportunity becomes available,
such person may face a conflict in selecting between the Company and their other
business interest. The Company has not formulated a policy for the resolution of
such conflicts.

Note 5. Warrants and Options

There are no warrants or options outstanding to acquire any additional shares of
common stock of the Company.

Note 6. Officers Advances

The Company has incurred costs while seeking additional capital through a merger
with an existing company. A former officer of the Company advanced funds on
behalf of the Company to pay for these costs. These funds have been advanced
interest free. As of March 31, 2008 and 2007, the company owed the former
officer $0 and $7,432 respectively. As part of the agreement to sell shares to
new majority owners, the former officer forgave the advanced funds through
December 31, 2007 in the amount of $12,283. The Company treated the $12,283 as
additional paid-in capital for the Company during the year ended December 31,
2007.

The new officer of the Company has advanced funds totaling $25,000 for expenses
of the Company through March 31, 2008. The officer does not request
reimbursement of these advances and the Company treated the $25,000 as
additional paid-in capital.


                                      F-9
<PAGE>

ITEM 2.   MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
          RESULTS OF OPERATIONS

The following discussion of our financial condition and results of operations
should be read in conjunction with the financial statements and the related
notes thereto included elsewhere in this Quarterly Report and in our Annual
Report on Form 10-K for the fiscal year ended December 31, 2007. The matters
discussed herein contain forward-looking statements within the meaning of
Section 21E of the Securities Exchange Act of 1934, as amended, and Section 27A
of the Securities Act of 1933, as amended, which involve risks and
uncertainties. All statements other than statements of historical information
provided herein may be deemed to be forward-looking statements. Without limiting
the foregoing, the words "believes", "anticipates", "plans", "expects" and
similar expressions are intended to identify forward-looking statements. Factors
that could cause actual results to differ materially from those reflected in the
forward-looking statements include, but are not limited to, those discussed
under the heading "Risk Factors" and elsewhere in this report and the risks
discussed in our other filings with the SEC. While these forward-looking
statements, and any assumptions upon which they are based, are made in good
faith and reflect our current judgment regarding the direction of our business,
actual results will almost always vary, sometimes materially, from any
estimates, predictions, projections, assumptions or other future performance
suggested herein. Readers are cautioned not to place undue reliance on these
forward-looking statements, which reflect management's analysis, judgment,
belief or expectation only as of the date hereof. Except as required by
applicable law, including the securities laws of the United States, we do not
intend to update any of the forward-looking statements to conform these
statements to actual results.

As used in this Quarterly Report, references to "our company," "Company," "we"
or "us" refers to Sunnyside Acres Mobile Estates, unless otherwise specifically
stated or the context requires otherwise. All share and per share information in
this Quarterly Report gives effect to an 8-for-1 forward stock split of our
common stock on September 27, 2007.

Plan of Operations

We were incorporated under Nevada law on November 2, 1992. At formation, we had
intended to develop a park that would have mobile home trailers of high quality
construction, and to form a subsidiary that would serve as the general partner
of a limited partnership which was to be a developer and builder of one or more
mobile home parks in Southern California.

Between November 2, 1992 and approximately March 31, 1993, we investigated
certain business opportunities but did not commence any activities in connection
with our development and building activities. As at December 31, 1993, all funds
raised by the sale of shares in order to fulfill our initial objective had been
expended and we, thereafter became dormant. From February 1, 1993 until the
present, we were inactive and could be deemed to be a so-called "shell" company,
whose only purpose at this time is to determine and implement a new business
purpose.

We will attempt to acquire other assets or business operations that will
maximize shareholder value. No specific assets or businesses have been
definitively identified and there is no certainty that any such assets or
business will be identified or any transactions will be consummated.

We expect that we will need to raise funds in order to effectuate our business
plan. We will seek to establish or acquire businesses or assets with funds
raised either via the issuance of shares or debt. There can be no assurance that
additional capital will be available to us. We may seek to raise the required
capital by other means. We may have to issue debt or equity or enter into a
strategic arrangement with a third party. We currently have no agreements,
arrangements or understandings with any person to obtain funds through bank
loans, lines of credit or any other sources. Since we have no such arrangements
or plans currently in effect, our inability to raise funds will have a severe
negative impact on our ability to remain a viable company. In pursuing the
foregoing goals, we may seek to expand or change the composition of the Board or
make changes to our current capital structure, including issuing additional
shares or debt and adopting a stock option plan.

We have had no revenues from inception through March 31, 2008. We have a loss
from inception through a loss from inception through December 30, 2007 of
$59,283 and from inception through March 31, 2008 of $ 78,134. We do not expect
to generate any revenues over the next twelve months. Our principal business
objective for the next 12 months will be to seek, investigate and, if such
investigation warrants, engage in a business combination with a private entity
whose business presents an opportunity for our shareholders.

During the next 12 months we anticipate incurring costs related to filing of
Exchange Act reports, and costs relating to consummating an acquisition. We
believe we will be able to meet these costs through use of funds in our treasury
and additional amounts, as necessary, to be loaned by or invested in us by our
stockholder, management or other investors. We have no specific plans,
understandings or agreements with respect to the raising of such funds, and we
may seek to raise the required capital by the issuance of equity or debt
securities or by other means. Since we have no such arrangements or plans
currently in effect, our inability to raise funds for the consummation of an
acquisition may have a severe negative impact on our ability to become a viable
company. Our officer has advanced funds totaling $25,000 for expenses through
March 31, 2008. The officer does not request reimbursement of these advances and
we have treated the $25,000 as additional paid-in capital.

Financial Condition

      Our auditor's going concern opinion for prior years ended and the notation
in the financial statements indicate that we do not have significant cash or
other material assets and that we are relying on advances from stockholders,
officers and directors to meet limited operating expenses. We do not have
sufficient cash or other material assets nor do we have sufficient operations or
an established source of revenue to cover our operational costs that would allow
us to continue as a going concern.

      Since we have had no operating history nor any revenues or earnings from
operations, with no significant assets or financial resources, we will in all
likelihood sustain operating expenses without corresponding revenues, at least
until the consummation of a business combination. This may result in our
incurring a net operating loss which will increase continuously until we can
consummate a business combination with a profitable business opportunity and
consummate such a business combination.

      We are dependent upon our principal stockholder and officer to meet any de
minimis costs that we may incur.


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<PAGE>

Liquidity and Capital Resources

As of December 31, 2007, we had no assets or liabilities and we had no net
worth. As of March 31, 2008, we had no assets and liabilities of $18,851, for a
negative working capital and net deficit of $18,851. We have officer's advances
of $37,283 from inception to December 30, 2007, that were forgiven by the
officers and recorded as additional paid-in capital. The officer's advances as
of December 31, 2006 were $5,026. Our officer has advanced funds totaling
$25,000 for expenses through March 31, 2008. The officer does not request
reimbursement of these advances and we have treated the $25,000 as additional
paid-in capital.

The capital requirements relating to implementation of our business plan will be
significant.

Management plans to rely on the proceeds from new debt or equity financing and
the sale of shares held by it to finance its ongoing operations. During 2008, we
intend to continue to seek additional capital in order to meet our cash flow and
working capital. There is no assurance that we will be successful in achieving
any such financing or raise sufficient capital to fund our operations and
further development. We cannot assure you that financing will be available to us
on commercially reasonable terms, if at all. If we are not successful in
sourcing significant additional capital in the near future, we will be required
to significantly curtail or cease ongoing operations and consider alternatives
that would have a material adverse affect on our business, results of operations
and financial condition.

Off-Balance Sheet Arrangements

None.

Critical Accounting Policies and Estimates

We prepare our financial statements in accordance with accounting principles
generally accepted in the United States, and make estimates and assumptions that
affect our reported amounts of assets, liabilities, revenue and expenses. We
base our estimates on historical experience and other assumptions that we
believe are reasonable in the circumstances. Actual results may differ from
these estimates.

The following critical accounting policies affect our more significant estimates
and assumptions used in preparing our consolidated financial statements.

Our financial statements have been prepared on the going concern basis, which
assumes the realization of assets and liquidation of liabilities in the normal
course of operations. If we were not to continue as a going concern, we would
likely not be able to realize on our assets at values comparable to the carrying
value or the fair value estimates reflected in the balances set out in the
preparation of our financial statements. There can be no assurances that we will
be successful in generating additional cash from equity or other sources to be
used for operations. Our financial statements do not include any adjustments to
the recoverability of assets and classification of assets and liabilities that
might be necessary should we be unable to continue as a going concern.

Going Concern

The nature of our financial status makes us lack the characteristics of a going
concern. This is because the company, due to its financial condition, may have
to seek loans or the sale of its securities to raise cash to meet its cash
needs. We have no revenue and no cash. The level of current operations does not
sustain our expenses and we have no commitments for obtaining additional
capital. These factors, among others, raise substantial doubt about its ability
to continue as a going concern.

Recent Accounting Pronouncements

In February 2007, the Financial Accounting Standards Board issued Statement of
Financial Accounting Standards No. 159, "The Fair Value Option for Financial
Assets and Financial Liabilities - Including an amendment of FASB Statement No.
15" (hereinafter "SFAS No. 159"). This statement permits entities to choose to
measure many financial instruments and certain other items at fair value. The
objective is to improve financial reporting by providing entities with the
opportunity to mitigate volatility in reported earnings caused by measuring
related assets and liabilities differently without having to apply complex hedge
accounting provisions. This statement is expected to expand the use of fair
value measurement, which is consistent with the Board's long-term measurement
objectives for accounting for financial instruments. This statement is effective
as of the beginning of an entity's first fiscal year that begins after November
15, 2007, although earlier adoption is permitted. Management has not determined
the effect that adopting this statement would have on the Company's financial
condition or results of operations.

In December 2007, the FASB issued SFAS 141(R), "Business Combinations--a
replacement of FASB Statement No. 141." This Statement replaces SFAS 141,
"Business Combinations," and requires an acquirer to recognize the assets
acquired, the liabilities assumed, including those arising from contractual
contingencies, any contingent consideration, and any noncontrolling interest in
the acquiree at the acquisition date, measured at their fair values as of that
date, with limited exceptions specified in the statement. SFAS 141(R) also
requires the acquirer in a business combination achieved in stages (sometimes
referred to as a step acquisition) to recognize the identifiable assets and
liabilities, as well as the noncontrolling interest in the acquiree, at the full
amounts of their fair values (or other amounts determined in accordance with
SFAS 141(R)). In addition, SFAS 141(R)'s requirement to measure the


                                       2
<PAGE>

noncontrolling interest in the acquiree at fair value will result in recognizing
the goodwill attributable to the noncontrolling interest in addition to that
attributable to the acquirer. SFAS 141(R) amends SFAS No. 109, "Accounting for
Income Taxes," to require the acquirer to recognize changes in the amount of its
deferred tax benefits that are recognizable because of a business combination
either in income from continuing operations in the period of the combination or
directly in contributed capital, depending on the circumstances. It also amends
SFAS 142, "Goodwill and Other Intangible Assets," to, among other things,
provide guidance on the impairment testing of acquired research and development
intangible assets and assets that the acquirer intends not to use. SFAS 141(R)
applies prospectively to business combinations for which the acquisition date is
on or after the beginning of the first annual reporting period beginning on or
after December 15, 2008. We are currently assessing the potential impact that
the adoption of SFAS 141(R) could have on our financial statements.

In December 2007, the FASB issued SFAS 160, "Noncontrolling Interests in
Consolidated Financial Statements." SFAS 160 amends Accounting Research Bulletin
51, "Consolidated Financial Statements," to establish accounting and reporting
standards for the noncontrolling interest in a subsidiary and for the
deconsolidation of a subsidiary. It also clarifies that a noncontrolling
interest in a subsidiary is an ownership interest in the consolidated entity
that should be reported as equity in the consolidated financial statements. SFAS
160 also changes the way the consolidated income statement is presented by
requiring consolidated net income to be reported at amounts that include the
amounts attributable to both the parent and the noncontrolling interest. It also
requires disclosure, on the face of the consolidated statement of income, of the
amounts of consolidated net income attributable to the parent and to the
noncontrolling interest. SFAS 160 requires that a parent recognize a gain or
loss in net income when a subsidiary is deconsolidated and requires expanded
disclosures in the consolidated financial statements that clearly identify and
distinguish between the interests of the parent owners and the interests of the
noncontrolling owners of a subsidiary. SFAS 160 is effective for fiscal periods,
and interim periods within those fiscal years, beginning on or after December
15, 2008. We are currently assessing the potential impact that the adoption of
SFAS 141(R) could have on our financial statements.

In March 2008, the FASB issued SFAS No. 161, "Disclosures about Derivative
Instruments and Hedging Activities", an amendment of SFAS No. 133. SFAS 161
applies to all derivative instruments and nonderivative instruments that are
designated and qualify as hedging instruments pursuant to paragraphs 37 and 42
of SFAS 133 and related hedged items accounted for under SFAS 133. SFAS 161
requires entities to provide greater transparency through additional disclosures
about how and why an entity uses derivative instruments, how derivative
instruments and related hedged items are accounted for under SFAS 133 and its
related interpretations, and how derivative instruments and related hedged items
affect an entity's financial position, results of operations, and cash flows.
SFAS 161 is effective as of the beginning of an entity's first fiscal year that
begins after November 15, 2008. We do not expect that the adoption of SFAS 161
will have a material impact on our financial condition or results of operation.

ITEM 3. QUALITATIVE AND QUANTITATIVE DISCLOSURES ABOUT MARKET RISK.

      Not applicable to small reporting companies.

ITEM 4. EVALUATION OF DISCLOSURE ON CONTROLS AND PROCEDURES.

Based on an evaluation of our disclosure controls and procedures as of the end
of the quarterly period covered by this report (and the financial statements
contained in the report), our president and chief financial officer has
determined that the our current disclosure controls and procedures are
effective.

There have not been any changes in our internal control over financial reporting
(as such term is defined in Rules 13a-15(f) under the Exchange Act) during our
most recently completed fiscal quarter which is the subject of this report 7
that have materially affected, or are reasonably likely to materially affect,
our internal control over financial reporting.

PART II

                                OTHER INFORMATION

Item 1 - Legal Proceedings ................................................ None

Item 1A - Risk Factors

      The purchase of our common stock involves a high degree of risk. Before
you invest you should carefully consider the risks and uncertainties described
in our Annual Report on Form 10-K for the fiscal year ended December 31,2007
(the "2007 Form 10-K"), under the caption "Risk Factors," our Management's
Discussion and Analysis of Financial Condition and Results of Operations set
forth in Item 2 of Part I of this report, our consolidated financial statements
and related notes included in Item 1 of Part I of this report and our
consolidated financial statements and related notes, our Management's Discussion
and Analysis of Financial Condition and Results of Operations and the other
information in our 2007 Form 10-K. Readers should carefully review those risks,
as well as additional risks described in other documents we file from time to
time with the Securities and Exchange Commission.

      There have been no material changes in the risk factors previously
disclosed in the 2007 Form 10-K.


                                       3
<PAGE>

Item 2 - Unregistered sales of equity Securities and Use of Proceeds ...... None

Item 3 - Defaults Upon Senior Securities .................................. None

Item 4 - Submission of Matter to a Vote of Security Holders ............... None

Item 5 - Other Information................................................. None

Item 6. - Exhibits

      The following exhibits are filed with this report:

            31.1  Rule 13a-14(a)/15d-14(a) - Certification of Chief Executive
                  And Financial Officer.

            32.1  Section 1350 Certification - Chief Executive and Financial
                  Officer.


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<PAGE>

                                   SIGNATURES

      Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.


Dated: May 15, 2008                    SUNNYSIDE ACRES MOBILE ESTATES


                                       By: /s/ Hui Peng Cheng
                                           ------------------------------------
                                           Hui Peng Cheng
                                           President and Chief Financial Officer


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