**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**WASHINGTON,
      D.C. 20549**





**FORM
      10-QSB**





(Mark
      One)





x
            QUARTERLY
                REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE
                ACT OF
                1934.





FOR
      THE
      QUARTERLY PERIOD ENDED SEPTEMBER 30, 2007




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





For
      the
      transition period from ____________ to ______________





Commission
      File Number 0-31193





EASTERN
      ENVIRONMENT SOLUTIONS, CORP.


(Exact
      name of small business issuer as specified in its charter)




NEVADA
            16-1583162(State
                or other jurisdiction of
            (I.R.S.
                Employerincorporation
                or organization)
            Identification
                No.)





HARBIN
      DONGDAZHI STREET 165,


HARBIN
      150001


PEOPLE’S
      REPUBLIC OF CHINA


(Address
      of principal executive offices)





(011)-86-451-53948666


(Issuer's
      telephone number)




Check
      whether the issuer (1) filed all reports required to be filed by Section 13
      or
      15(d) of the Exchange Act during the past 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 o





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act).


Yes o No x





State
      the
      number of shares outstanding of each of the issuer's classes of common equity,
      as of the latest practicable date:  12,020,186  shares
      of
      Common Stock, $.0001 par value, were outstanding as of November 13,
      2007





Transitional
      Small Business Disclosure Format (check one); Yes o No x










**PART
      I - FINANCIAL INFORMATION**




**Item
      1.**  **Financial
      Statements**




**EASTERN
        ENVIRONMENT SOLUTIONS, CORP.**
 **CONDENSED
        CONSOLIDATED FINANCIAL STATEMENTS**
 **SEPTEMBER
        30, 2007 & 2006**
 **(UNAUDITED)**
  2
 
 **EASTERN
        ENVIRONMENT SOLUTIONS, CORP.**
 **CONDENSED
        CONSOLIDATED FINANCIAL STATEMENTS**
 **SEPTEMBER
        30, 2007 & 2006**
 **(UNAUDITED)**
 
 **TABLE
        OF CONTENTS**
 **Page(s)**Condensed
                    Consolidated Balance Sheet as of September 30, 2007
                    (Unaudited)
                
                4Condensed
                    Consolidated Statements of Income for the Nine MonthsAnd
                    Three Months Ended September 30, 2007 and 2006 (Unaudited)
                
                5Condensed
                    Consolidated Statements of Cash Flows for the Nine MonthsEnded
                    September 30, 2007 and 2006 (Unaudited)
                
                6Notes
                    to Condensed Consolidated Financial Statements (Unaudited)
                
                7-12
  3


**EASTERN
                  ENVIRONMENT SOLUTIONS CORPORATION****CONDENSED
                  CONSOLIDATED BALANCE SHEET****SEPTEMBER
                  30, 2007**
  **(UNAUDITED)****ASSETS**Current
                  assets:Cash
                  and cash equivalents
              
              $
              1,657,207Accounts
                  receivable
              
              
              983,947Inventory
              
              
              16,951Other
                  receivables
              
              
              250,748Total
                  Current Assets
              
              
              2,908,853Property
                  and equipment, net of accumulated depreciation
              
              
              5,575,652Other
                  assets:Advances
                  to suppliers
              
              
              3,404,397Total
                  Assets
              
              $
              11,888,902**LIABILITIES
                  AND STOCKHOLDERS' EQUITY**Current
                  liabilities:Loan
                  payable - current portion
              
              $
              966,592Accounts
                  payable
              
              
              20,826Taxes
                  payable
              
              
              133Accrued
                  expenses and other payables
              
              
              276,431Total
                  Current Liabilities
              
              
              1,263,982Long-term
                  liabilities:Loan
                  payable - net of current portion
              
              
              1,425,723Total
                  Liabilities
              
              
              2,689,705Commitments
                  and ContingenciesStockholders'
                  EquityCommon
                  stock, $0.0001 par value, 100,000,000 shares authorized;12,020,186
                  shares issued and outstanding at September 30, 2007
              
              
              1,202Additional
                  paid-in-capital
              
              
              3,079,302Accumulated
                  other comprehensive income
              
              
              894,459Statutory
                  reserves
              
              
              186,156Retained
                  earnings
              
              
              5,038,078Total
                  Stockholders' Equity
              
              
              9,199,197Total
                  Liabilities and Stockholders' Equity
              
              $
              11,888,902


The
        accompanying notes are an integral part of these condensed consolidated
        financial statements.


4


**EASTERN
                  ENVIRONMENT SOLUTIONS CORPORATION****CONDENSED
                  CONSOLIDATED STATEMENTS OF INCOME****For
                  the nine and three months ended September 30, 2007 and
                  2006**
  **Nine-Month
                  Ended**
              
              **Three-Month
                  Ended****September
                  30,**
              
              **September
                  30,**
              
              **September
                  30,**
              
              **September
                  30,****2007**
              
              **2006**
              
              **2007**
              
              **2006****(Unaudited)**
              
              **(Unaudited)**
              
              **(Unaudited)**
              
              **(Unaudited)**Sales
              
              $
              1,577,483
              
              $
              2,418,642
              
              $
              411,978
              
              $
              579,981Cost
                  of Sales
              
              
              267,839
              
              
              305,001
              
              
              92,901
              
              
              70,035Gross
                  Profit
              
              
              1,309,644
              
              
              2,113,641
              
              
              319,077
              
              
              509,946Operating
                  ExpensesSelling,
                  general and administrative
              
              
              272,147
              
              
              249,918
              
              
              117,808
              
              
              109,619Operating
                  income
              
              
              1,037,497
              
              
              1,863,723
              
              
              201,269
              
              
              400,327Other
                  Income (Expenses)
              
              
              139,403
              
              
              (55,737
              )
              
              98,582
              
              
              (30,804
              )Income
                  Before Income Taxes
              
              
              1,176,900
              
              
              1,807,986
              
              
              299,851
              
              
              369,523Provision
                  for Income Taxes
              
              
              -
              
              
              502,398
              
              
              -
              
              
              158,699Net
                  Income from continuing operations
              
              
              1,176,900
              
              
              1,305,588
              
              
              299,851
              
              
              210,824Discontinued
                  operations(Loss)
                  from discontinued operations
              
              
              (61,900
              )
              
              -
              
              
              -
              
              
              -Gain
                  on disposal
              
              
              259,333
              
              
              -
              
              
              -
              
              
              -Net
                  income (loss) from discontinued operations
              
              
              197,433
              
              
              -
              
              
              -Net
                  Income
              
              
              1,374,333
              
              
              1,305,588
              
              
              299,851
              
              
              210,824Basic
                  and diluted income (loss) per common shareContinuing
                  operations
              
              $
              0.12
              
              $
              0.03
              
              $
              0.03
              
              $
              0.00Discontinued
                  operations
              
              $
              0.02
              
              $
              -
              
              $
              -
              
              $
              -Weighted
                  average number of common shares outstanding
              
              
              10,048,778
              
              
              45,391,661
              
              
              10,120,185
              
              
              45,391,661


The
        accompanying notes are an integral part of these condensed consolidated
        financial statements.




5


**EASTERN
                  ENVIRONMENT SOLUTIONS CORPORATION****CONDENSED
                  CONSOLIDATED STATEMENTS OF CASH FLOWS
                  (UNAUDITED)****FOR
                  THE NINE MONTHS ENDED SEPTEMBER
                  30,**
  **2007**
              
              **2006**Cash
                  Flows From Operating Activities:Continuing
                Operations:Net
                  income from continuing operations
              
              $
              1,176,900
              
              $
              1,305,588Adjustments
                  to reconcile net income to net cashprovided
                  by operating activities:Depreciation
                  and amortization
              
              
              187,047
              
              
              225,060Amortization
                  of stock compensation
              
              
              40,514
              
              
              -Amortization
                  of consulting expenses
              
              
              19,500
              
              
              -Changes
                  in operating assets and liabilities:Accounts
                  receivable
              
              
              (541,299
              )
              
              241,450Inventory
              
              
              (5,103
              )
              
              56,333Other
                  receivable
              
              
              (245,357
              )
              
              136,533Advances
                  to suppliers
              
              
              (191,581
              )
              
              331,752Accounts
                  payable
              
              
              (63,949
              )
              
              (19,603
              )Taxes
                  payable
              
              
              (43,550
              )
              
              511,773unearned
                  revenue
              
              
              -
              
              
              (121,872
              )Accrued
                  expenses and other payables
              
              
              242,801
              
              
              (5,770
              )Net
                  Ccsh provided by continuing activities
              
              
              575,923
              
              
              2,661,244Discontinued
                  operations:Net
                  loss from discontinued operations
              
              
              197,433
              
              
              -Adjustments
                  to reconcile net cash (used in) discontinued operations
              
              
              (218,229
              )
              
              -Net
                  cash used in discontinued operations
              
              
              (20,796
              )
              
              -Net
                  cash provided by operating activities
              
              
              555,127
              
              
              2,661,244Cash
                  Flows From Investing Activities:Purchase
                  of property and equipment
              
              
              (148,971
              )
              
              (402
              )(Additions)
                  reduction to construction in process
              
              
              (489,550
              )
              
              (937,732
              )Collections
                  on loan to related parties
              
              
              686,032
              
              
              -Cash
                  provided by (used in) investing activities
              
              
              47,511
              
              
              (938,134
              )Cash
                  provided by discontinued activities
              
              
              26,842
              
              
              -Net
                  cash provided by (used in) investing activities
              
              
              74,353
              
              
              (938,134
              )Cash
                  Flows From Financing ActivitiesReduction
                  in long term debt
              
              
              (507,461
              )
              
              (724,944
              )Repayment
                  of notes payable
              
              
              -
              
              
              (324,032
              )Cash
                  (used in) financing activities
              
              
              (507,461
              )
              
              (1,048,976
              )Cash
                  (used in) discontinued activities
              
              
              (6,046
              )
              
              -Net
                  cash (used in) financing activities
              
              
              (513,507
              )
              
              (1,048,976
              )Effect
                  of exchange rate changes on cash and cash equivalents
              
              
              311,170
              
              
              65,378Increase
                  in cash and cash equivalents
              
              
              427,143
              
              
              739,512Cash
                  and Cash Equivalents - Beginning of period
              
              
              1,230,064
              
              
              821,141Cash
                  and Cash Equivalents - End of period
              
              $
              1,657,207
              
              $
              1,560,653SUPPLEMENTAL
                  CASH FLOW INFORMATION:During
                  the period, cash was paid for the following:Interest
                  expense
              
              $
              191,189
              
              $
              25,776Income
                  taxes
              
              $
              44,628
              
              $
              -Non-Cash
                  Investing and Financing Activities:Common
                  stock issued for stock-based compensations
              
              $
              988,000
              
              $
              -Common
                  stock issued for consulting services
              
              $
              19,500
              
              $
              -


The
        accompanying notes are an integral part of these condensed consolidated
        financial statements.




6


EASTERN
        ENVIRONMENT SOLUTIONS, CORP
 CONDENSED
        CONSOLIDATED NOTES TO FINANCIAL STATEMENTS (UNAUDITED)
 FOR
        THE
        NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006 (Continued)
  **NOTE
        1. BASIS OF PRESENTATION AND ORGANIZATION**
  Eastern
        Environment Solutions, Corp. (“the Company” or “EESC”) was incorporated under
        the laws of the State of Nevada and formerly known as USIP.COM, Inc.
        (“USIP”).
 
 The
        Company operates its business primarily through its wholly-owned subsidiary
        Harbin Yifeng Eco-Environment Co., Ltd. (“Harbin Yifeng”), a corporation
        organized and existing under the laws of the People’s Republic of China (“PRC”).
        Harbin Yifeng is a Chinese waste management company in the PRC that specializes
        in providing non-hazardous municipal solid waste processing and disposal
        services in the northeast regions of China.
 
 The
        Company’s condensed consolidated financial statements have been prepared in
        accordance with generally accepted accounting principles in the United States
        of
        America (“US GAAP”). In the opinion of management, the accompanying balance
        sheets and related interim statements of income and cash flows include all
        adjustments, consisting only of normal recurring items, necessary for their
        fair
        presentation in conformity with accounting principles generally accepted
        in the
        United States of America (“U.S. GAAP”).
 
 Interim
        results are not necessarily indicative of results for a full year. The
        information included in this Form 10-QSB should be read in conjunction with
        Management’s Discussion and Analysis and the financial statements and notes
        thereto included in the Company’s 2006 Form 10-KSB.
  **NOTE
        2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**
  **MANAGEMENT
        ESTIMATES**
  The
        preparation of financial statements in conformity with generally accepted
        accounting principals requires management to make estimates and assumptions
        that
        affect the reported amounts of assets and liabilities and the 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.
  **PRINCIPLES
        OF CONSOLIDATION**
  The
        accompanying condensed consolidated Financial Statements include the accounts
        of
        the Company and its wholly owned subsidiaries, Harbin Yifeng and Harbin Yifeng’s
        wholly owned subsidiary, Harbin Yifeng Zhiye Management Co., Ltd. (“Yifeng
        Zhiye”). All significant inter-company transactions and balances have been
        eliminated in consolidation.
  7
  EASTERN
          ENVIRONMENT SOLUTIONS, CORP
 CONDENSED
          CONSOLIDATED NOTES TO FINANCIAL STATEMENTS (UNAUDITED)
 FOR
          THE
          NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006 (Continued)
 **NOTE
          2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
          (Continued)**
  **CONCENTRATIONS
        OF CREDIT RISK**
 
 The
        primary operations of the Company are now located in the PRC. Accordingly,
        the
        Company’s business, financial condition, and results of operations may be
        influenced by the political, economic, and legal environments in the PRC,
        in
        addition to the general state of the PRC economy. The Company's operations
        in
        the PRC are subject to special considerations and significant risks not
        typically associated with companies in North America and Western Europe.
        These
        include risks associated with, among others, the political, economic and
        legal
        environments legal environments and foreign currency exchange.
 
 The
        Company’s results may be adversely affected by changes in the political and
        social conditions in the PRC, and by changes in governmental policies with
        respect to laws and regulations, anti-inflationary measures, currency conversion
        and remittance abroad, and rates and methods of taxation, among other
        things.
  **FOREIGN
        CURRENCY TRANSLATION**
 
 The
        functional currency for the Company’s operations in China is the Renminbi
        (“RMB”). Foreign currency transactions are translated at the applicable rates of
        exchange in effect at the transaction dates. Monetary assets and liabilities
        denominated in foreign currencies at the balance sheet date are translated
        at
        the applicable rates of exchange in effect at that date. Revenues and expenses
        are translated at the average exchange rates in effect during the reporting
        period.
 
 Translation
        adjustments arising from the use of different exchange rates from period
        to
        period are included as a component of stockholders' equity as "Accumulated
        Other
        Comprehensive Income". Gains and losses resulting from foreign currency
        translations are included in Accumulated Other Comprehensive
        Income.
  **STOCK-BASED
        COMPENSATION**
 
 The
        Company records stock based compensation expense pursuant to Financial
        Accounting Standards Board Statement of Financial Accounting Standards (“SFAS”)
        No 123R, “Share-based Payments”, which establishes the accounting for employee
        stock-based awards. Under the provisions of SFAS No. 123(R), stock-based
        compensation is measured at the grant date, based on the calculated fair
        value
        of the award, and is recognized as an expense over the requisite employee
        service period (generally the vesting period of the grant). Deferred stock
        compensation represents shares issued to employees that will be vested over
        a
        certain service period. Deferred stock compensation is included in additional
        paid-in capital as an offset to equity.
  8
  EASTERN
          ENVIRONMENT SOLUTIONS, CORP
 CONDENSED
          CONSOLIDATED NOTES TO FINANCIAL STATEMENTS (UNAUDITED)
 FOR
          THE
          NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006 (Continued)
  **NOTE
          2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
          (Continued)**
  The
        Company measures compensation expense for its non-employee stock-based
        compensation under the Financial Accounting Standards Board (FASB) Emerging
        Issues Task Force (EITF) Issue No. 96-18, “ *Accounting
        for Equity Instruments that are Issued to Other Than Employees for Acquiring,
        or
        in Conjunction with Selling, Goods or Services* ”.
         The fair value of the shares issued is used to measure the transaction, as
        this is more reliable than the fair value of the services received.  Fair
        value is measured as the value of the Company’s common stock on the date that
        the commitment for performance by the counterparty has been reached or the
        counterparty’s performance is complete.  The fair value of the equity
        instrument is charged directly to compensation expense and additional paid-in
        capital.
  **NEW
        ACCOUNTING PRONOUNCEMENTS**
 
 In
        September 2006, the FASB issued Statement of Financial Accounting Standards
        No.
        157, Fair Value Measurements, (“FAS 157”). This Standard defines fair value,
        establishes a framework for measuring fair value in generally accepted
        accounting principles and expands disclosures about fair value measurements.
        FAS
        157 is effective for financial statements issued for fiscal years beginning
        after November 15, 2007 and interim periods within those fiscal years. The
        adoption of FAS 157 is not expected to have a material impact on the Company’s
        financial position, results of operations or cash flows.
 
 In
        September 2006, the Securities and Exchange Commission (“SEC”) issued Staff
        Accounting Bulletin (“SAB”) No. 108, “Quantifying Misstatements.” SAB 108
        provides interpretative guidance on how public companies quantify financial
        statement misstatements. There have been two common approaches used to quantify
        such errors. Under an income statement approach, the “roll-over” method, the
        error is quantified as the amount by which the current year income statement
        is
        misstated. Alternatively, under a balance sheet approach, the “iron curtain”
method, the error is quantified as the cumulative amount by which the current
        year balance sheet is misstated. In SAB 108, the SEC established an approach
        that requires quantification of financial statement misstatements based on
        the
        effects of the misstatements on each of the company’s financial statements and
        the related financial statement disclosures. SAB 108 is effective for the
        first
        fiscal year ending after November 15, 2006. The adoption of SAB 108 did not
        have a material impact on the Company’s consolidated financial position and
        results of operations.
 
 In
        February 2007, the FASB issued SFAS No. 159, “The Fair Value Option
        for Financial Assets and Financial Liabilities — Including an Amendment of
        FASB Statement No. 115,” which is effective for fiscal years beginning
        after November 15, 2007. This statement permits an entity to choose to
        measure many financial instruments and certain other items at fair value
        at
        specified election dates. Subsequent unrealized gains and losses on items
        for
        which the fair value option has been elected will be reported in earnings.
        We
        are currently evaluating the potential impact of this statement.
 
 9
  EASTERN
        ENVIRONMENT SOLUTIONS, CORP
 CONDENSED
        CONSOLIDATED NOTES TO FINANCIAL STATEMENTS (UNAUDITED)
 FOR
        THE
        NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006 (Continued)
  **NOTE
        3. PROPERTY AND EQUIPMENT, NET**
 
 Property
        and equipment at September 30, 2007 consist of the following:
 Machinery
                    & Equipment
                
                $
                809,747Vehicles
                
                
                370,869Landfills
                
                
                1,904,619Subtotal
                
                
                3,085,235Less:
                    Accumulated Depreciation
                
                
                (665,726
                )Construction
                    in progress
                
                
                3,156,143Total
                    Property and equipment, net
                
                $
                5,575,652
 Depreciation
        expense for the nine months ended September 30, 2007 and 2006 was $187,047
        and
        $225,060, respectively.
 
 Construction
        in progress represents direct costs of construction or acquisition and design
        fees incurred for the Company’s new operating site and equipments.
        Capitalization of these costs ceases and the construction in progress is
        transferred to plant and equipment when substantially all the activities
        necessary to prepare the assets for their intended use are completed. No
        depreciation is provided until it is completed and ready for its intended
        use.
 
 **NOTE
        4. BANK LOAN PAYABLE**
 
 On
        November 18, 2004, the Company received a long-term loan from Industrial
        and
        Commercial Bank of China, Harbin Branch in the amount of $4,832,960,
        secured by the Company’s building. The loan is for a 5-year term, maturing
        November 15, 2009. Pursuant to the loan agreement, the interest rate for
        the
        first year was set at 7.605%. Starting
        from the second year and thereafter, the rate become adjustable based on
        the
        change of the official rates at the time. In addition to paying the quarterly
        interest, the Company is also required to make $241,648 pre-determined principal
        repayments every quarter. Upon the suspension of the Company’s landfill
        operation as discussed in the following Note 8, the Company renegotiated
        with
        the Bank for a temporarily reduced quarterly principle repayments in the
        amount
        of $24,165 each quarter, starting in the third quarter of 2007. Once the
        Company
        resumes the landfill operation, it will be required to make the regular
        quarterly repayments as agreed.
 
 10
 EASTERN
          ENVIRONMENT SOLUTIONS, CORP
 CONDENSED
          CONSOLIDATED NOTES TO FINANCIAL STATEMENTS (UNAUDITED)
 FOR
          THE
          NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006 (Continued)
  **NOTE
        4. BANK LOAN PAYABLE (Continued)**
 
 Maturities
        of the long-term debt as of  September
        30 are as
        follows:
 Year2008
                
                $
                966,5922009
                
                
                966,5922010
                
                
                459,131Total
                
                $
                2,392,315
 **NOTE
        5. STOCKHOLDERS' EQUITY**
 
 On
        January 10, 2007, the Company issued 650,000 shares of its common stock for
        consulting services provided to the Company for $19,500, representing the
        fair
        value of the shares at the date of grant.
 
 In
        the
        second and third quarter of 2007, the Company issued a total of 2,000,000
        shares
        of its common stock as full compensation to 22 employees. An amount of $988,000
        represents the aggregate fair value of the shares.
 
 The
        Company has 12,020,186 shares of common stock issued and outstanding as of
        September 30, 2007.
 
 **NOTE
        6. STOCK-BASED COMPENSATION**
 
 In
        May
        2007, the Board of Directors of the Company adopted and approved the 2007
        Employee Incentive Stock Option Plan (the “Plan”), which authorized the issuance
        of up to 2,000,000 shares of common stock under the Plan. Subject to the
        terms
        and provisions of the Plan, the Board of Directors, at any time and from
        time to
        time, may grant shares of stock to eligible persons in such amounts and upon
        such terms and conditions as the Board of Directors shall
        determine.
 
 The
        Company granted a total of 2,000,000 shares of its common stock to twenty
        two
        employees in 2007 under the Plan with a weighted average grant price of $0.49
        and average vesting period of 3 years.
 
 A
        summary
        of the status of the Company’s deferred stock compensation under the Plan as of
        September 30, 2007, and changes for the period ended September 30, 2007,
        is
        presented below:
  Deferred
                  stock compensation as of January 1, 2007
              
              $
              -Deferred
                  stock compensation granted
              
              
              988,000Compensation
                  expenses debited to statement of operations
                with
                  a credit to additional paid-in capital
              
              
              (40,514
              )Deferred
                  stock compensation as of September 30, 2007
              
              $
              947,486
 
 11
  EASTERN
          ENVIRONMENT SOLUTIONS, CORP
 CONDENSED
          CONSOLIDATED NOTES TO FINANCIAL STATEMENTS (UNAUDITED)
 FOR
          THE
          NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006 (Continued)
  **NOTE
          7. DISCONTINUED OPERATIONS**
 
 On
        June
        27, 2007, the Company spun off its two wholly-owned Subsidiaries, Datone,
        Inc.
        and NB Telecom, Inc. to a Trust account for the benefits of those shareholders
        on record as of August 24, 2006 (“Shareholders”). The
        financial statements for the period ended September 30, 2007 include
        reclassifications of the operations of the Company to reflect the disposal
        of
        the subsidiaries below the line as discontinued operations in accordance
        with
        the provisions of FASB 144, “ Accounting for the Impairment or Disposal of
        Long-Lived Assets”. There was a one-time $259,333 of gain on disposal recognized
        in the Statement of Operations for the nine months ended September 30, 2007
        as a
        result of this disposition.
 
 **NOTE
        8. COMMITMENTS AND CONTINGENCIES**
 
 On
        June
        13, 2007, the company filed a Form 8-K with SEC, announced that in accordance
        with the PRC National Environment Protection Bureau’s request in relation to
        landfills and adjustments to their peripheral inhabitants’ well-being, the
        Harbin municipal government city administrative bureau is carrying out certain
        adjustments to the original landfill plans of our subsidiary, Harbin Yifeng
        Eco-environment Co. Ltd. (“Harbin Yifeng”).  Such adjustments will result
        in the relocation of some peripheral inhabitants of the landfill and its
        waste
        water disposal plant. The costs of such adjustments will be borne by the
        Harbin
        municipal government city administrative bureau.  These measures will
        disrupt Harbin Yifeng’s normal operations.  After careful consideration,
        our Board of Directors has decided to temporarily suspend Harbin Yifeng’s
        operations effective June 13, 2007, for an estimated period of 9 months (the
        “Suspension Period”) while these measures are being carried out. However, Harbin
        Yifeng will still be collecting the minimum fixed fees for the Suspension
        Period
        as per the “Special Permission Operation Rights Contract”, which Harbin Yifeng
        had signed with the Harbin municipal government city administrative bureau
        on
        September 1, 2003. The bureau will compensate and pay Harbin Yifeng a sum
        equivalent to the fee for disposing 800 tons of waste per day during the
        Suspension Period.
 
 12


**Item
      2.****Management’s
      Discussion and Analysis**




**Forward
      looking statements**





The
      following is a discussion and analysis of the results of operations
      of Eastern Environment Solutions, Corp. (the "Company") and should be
      read in conjunction with our financial statements and related notes contained
      in
      this Form 10-QSB. This Form 10-QSB contains forward looking statements that
      involve risks and uncertainties. You can identify these statements by the use
      of
      forward-looking words such as "may", "will", "expect", "anticipate", "estimate",
      "believe", "continue", or other similar words. You should read statements that
      contain these words carefully because they discuss our future expectations,
      contain projections of our future results of operation or financial condition
      or
      state other "forward-looking" information. We believe that it is important
      to
      communicate our future expectations to our investors. However, there may be
      events in the future that we are unable to accurately predict or control. Those
      events as well as any cautionary language in this Form 10-QSB provide
      examples of risks, uncertainties and events that may cause our actual results
      to
      differ materially from the expectations we describe in our forward-looking
      statements. You should be aware that the occurrence of the events described
      in
      this Form 10-QSB could have a material adverse effect on our business, operating
      results and financial condition. Actual results may differ materially from
      current expectations.





**Overview**





We
      are
      incorporated under the laws of the state of Nevada and, along with our
      wholly-owned subsidiaries, are headquartered in Harbin, People’s Republic of
      China (“PRC”). We provide non-hazardous municipal solid waste (“MSW”) disposal
      service for Harbin city. MSW includes residential, commercial, institutional
      and
      municipal waste. Our business is conducted through our wholly-owned subsidiary,
      Harbin Yifeng Eco-environment Co. Ltd (“Yifeng”) and Yifeng’s subsidiary, Harbin
      Zhiye Management Co. Ltd. (“Zhiye”). Both of Yifeng and Zhiye are organized
      under the laws of the PRC.





Yifeng
      was incorporated in the PRC in 2003, and is the first privately-owned
      environmental engineering firm providing non-hazardous MSW processing and
      disposal services and environmental engineering consulting services (provided
      through its wholly-owned subsidiary, Zhiye) in the northeast regions of the
      PRC.
      We currently have only one landfill site for non-hazardous MSW processing and
      disposal services are conducted under a Build-Operate-Transfer (“BOT”) Contract
      with the Harbin Municipal Urban Administrative Bureau (“HMUAB”) for a 17-year
      term. HMUAB is presently its only customer for MSW disposal. It transports
      the
      MSW it collects from Harbin for processing. Yifeng’s current production capacity
      is 1,200 tons of MSW per day, approximately 34% of the total MSW in
      Harbin .
      The
      municipal government levies fees for the disposal of waste by residential,
      commercial and industrial producers as part of their general taxes. However,
      in
      recent years, there has been a move in several cities to introduce direct waste
      fees levied against the producer of such waste. Yifeng believes that MSW
      disposal fees in the PRC will increase, as the national government has been
      trying to improve waste management to keep pace with the economic growth and
      rapid urbanization of the PRC.





13





In
      connection with a reverse merger transaction on September 6, 2006, pursuant
      to
      which we acquired all of the outstanding stock of American Eco-Environment
      Corporation, the former holders of a majority of our outstanding shares agreed
      to take
      the
      steps necessary to effect a dividend of the shares of our other two subsidiaries
      (the “Subsidiaries”), NB Telecom, Inc. and Datone, Inc. to our shareholders (the
“Spinoff”) by November 15, 2006.





Because
      the Spinoff had not yet occurred by June 27, 2007, we entered into two trust
      agreements with Carl Worboys (“Trustee”) to transfer our shares in the
      Subsidiaries, to the Trustee to hold such shares for the benefit of our
      shareholders as of August 24, 2006 (“Shareholders”) until all the requirements
      for the Spinoff have been fulfilled.




During
      the period the shares are held in trust, no transfer, sale, conveyance,
      assignment or any encumbrance whatsoever of the Shares by the Trustee shall
      be
      made without the written consent of all the Shareholders and all voting and
      ownership rights respecting the Shares shall remain with the Shareholders and
      the Trustee shall hold the Shares beneficially for the benefit of the
      Shareholders. Further, when the Trustee is notified in writing by an authorized
      officer of the Subsidiaries, and has independently verified that all
      requirements for distribution of the Shares have been fulfilled, in particular,
      when the Subsidiaries have received a Notice of Effectiveness of its
      registration statement, the Trustee shall deliver the Shares to Holladay Stock
      Transfer, Inc., located in Scottsdale, Arizona for distribution to the
      Shareholders. Thereafter, all responsibilities of the Trustee under the trust
      agreements shall cease.





As
      a
      result of the foregoing, we are now solely in the business of providing
      non-hazardous MSW disposal services and environmental engineering
      services.





On
      June
      13, 2007, we filed a Current Report on Form 8-K to disclose that in accordance
      with the PRC National Environment Protection Bureau’s request in relation to
      landfills and adjustments to their peripheral inhabitants’ well-being, the HMUAB
      is carrying out certain adjustments to the original landfill plans of our
      subsidiary, Yifeng.





Such
      adjustments will result in the relocation of some peripheral inhabitants of
      the
      landfill and our waste water disposal plant. The costs of such adjustments
      is
      borne by the HMUAB.





These
      measures will disrupt Yifeng’s normal operations.  After careful
      consideration, our Board of Directors decided to temporarily suspend Yifeng’s
      operations with effect from June 13, 2007, for an estimated period of 9 months
      (the “Suspension Period”) while these measures are being carried
      out.





Our
      sales
      revenue for the Suspension Period will however be affected to a limited degree.
      In accordance with the “Special Permission Operation Rights Contract” which
      Yifeng had signed with the HMUAB on September 1, 2003,   the HMUAB will
      compensate and pay Yifeng a sum equivalent to the fee for disposing 800 tons
      of
      waste per day during the Suspension Period.





**Results
      of Operations**





The
      following table sets forth our statements of operations for the nine months
      ended September 30, 2007 and 2006 and the three months ended September 30,
      2007
      and 2006:


**Nine-Month
                  Ended**
              
              **Three-Month
                  Ended****September
                  30,**
              
              **September
                  30,**
              
              **September
                  30,**
              
              **September
                  30,****2007**
              
              **2006**
              
              **2007**
              
              **2006****(Unaudited)**
              
              **(Unaudited)**
              
              **(Unaudited)**
              
              **(Unaudited)**Sales
              
              $
              1,577,483
              
              $
              2,418,642
              
              $
              411,978
              
              $
              579,981Cost
                  of Sales
              
              
              267,839
              
              
              305,001
              
              
              92,901
              
              
              70,035Gross
                  Profit
              
              
              1,309,644
              
              
              2,113,641
              
              
              319,077
              
              
              509,946Operating
                  ExpensesSelling,
                  general and administrative
              
              
              272,147
              
              
              249,918
              
              
              117,808
              
              
              109,619Operating
                  income
              
              
              1,037,497
              
              
              1,863,723
              
              
              201,269
              
              
              400,327Other
                  Income (Expenses)
              
              
              139,403
              
              
              (55,737
              )
              
              98,582
              
              
              (30,804
              )Income
                  Before Income Taxes
              
              
              1,176,900
              
              
              1,807,986
              
              
              299,851
              
              
              369,523Provision
                  for Income Taxes
              
              
              -
              
              
              502,398
              
              
              -
              
              
              158,699Net
                  Income from continuing operations
              
              
              1,176,900
              
              
              1,305,588
              
              
              299,851
              
              
              210,824Discontinued
                  operations(Loss)
                  from discontinued operations
              
              
              (61,900
              )
              
              -
              
              
              -
              
              
              -Gain
                  on disposal
              
              
              259,333
              
              
              -
              
              
              -
              
              
              -Net
                  income (loss) from discontinued operations
              
              
              197,433
              
              
              -
              
              
              -Net
                  Income
              
              
              1,374,333
              
              
              1,305,588
              
              
              299,851
              
              
              210,824




14




THE
      NINE
      MONTHS ENDED SEPTEMBER 30, 2007 COMPARED TO THE NINE MONTHS ENDED SEPTEMBER
      30,
      2006





Revenue




Revenue
      for the nine months ended September 30, 2007 was $1,577,483, a decrease of
      $841,159 or 34.78%, from revenue of $2,418,642 for the comparable period in
      2006. The decrease in revenue was primarily attributable to Yifeng not having
      fully realized the potential of its client base in the provision of environment
      engineering consulting services by its subsidiary, Zhiye. Despite its efforts
      to
      aggressively market its services to new clients, Yifeng was unable to procure
      new customers for Zhiye during this period. Yifeng plans to re-assess its
      marketing strategy in light of current market conditions and will continue
      to
      aggressively market and expand its client base.





Cost
      of Revenue




Cost
      of
      revenue for the nine months ended September 30, 2007 was $267,839, a decrease
      of
      $37,162, or 12.18%, from $305,001 for the comparable period in 2006. The
      decrease in cost of revenue was primarily due to Yifeng not having fully
      realized the potential of its client base in the provision of environment
      engineering consulting services by its subsidiary, Zhiye. Because the revenue
      was lower, the cost of revenue was correspondingly lower.





Gross
      Profit




Gross
      profit for the nine months ended September 30, 2007 was $1,309,644, a decrease
      of $803,997 or 38%, from $2,113,641 for the comparable period of 2006. Our
      gross
      profit margin for the nine months ended September 30, 2007 was 83% as compared
      with 87.38% for the nine months ended September 30, 2006. The decrease in our
      gross profit is primarily due to Yifeng not having fully realized the potential
      of its client base in the provision of environment engineering consulting
      services by its subsidiary, Zhiye.




Selling,
      General and Administrative Expenses




Selling,
      general and administrative expenses were $272,147 for the nine months ended
      September 30, 2007, an increase of $22,229 or 8.8% from $249,918 for the
      comparable period in 2006. The increase was principally due to amortization
      of
      stock compensation.




15





Other
      Income




Other
      income were $139,403 and ($55,737) for the nine months ended September 30,
      2007
      and 2006, respectively, an increase of $195,140 or 350%. This increase is
      principally attributable to loan interest that was paid by Harbin Tian
      Li Real Estate Co. That loan was repaid in its entirety in April 2007 and
      consequently, increased our return on investment.





Income
      Taxes




Provision
      for income taxes was zero for the nine months ended September 30, 2007 a
      decrease of $502,398 as compared to the same period in 2006. We are a company
      incorporated in the State of Nevada and conduct substantially all our operations
      through our PRC operating company. Although we are subject to United States
      taxation, we do not anticipate incurring significant United States income tax
      liability for the foreseeable future because:





·
            we
                did not conduct any material business or maintain any branch office
                in the
                United States for the nine month period ended September 30,
                2007,


·
            the
                earnings generated from our non-U.S. operating companies are generally
                eligible for a deferral from United States taxation until such earnings
                are repatriated to the United States, and


·
            we
                believe that we will not generate any significant amount of income
                inclusions under the income imputation rules applicable to a United
                States
                company that owns "controlled foreign corporations" for United States
                federal income tax purposes.





Therefore,
      no provision for U.S. federal income taxes or tax benefits on the undistributed
      earnings and/or losses of our company has been made.




Yifeng
      and Zhiye are both incorporated in the PRC. They are governed by the Income
      Tax
      Law of the PRC concerning privately-run enterprises, which are normally subject
      to tax at a statutory rate of 33% (30% state income tax plus 3% local income
      tax) on its taxable income. Upon the acquisition of Yifeng by American
      Eco-Environment Corporation (“AEEC”), Yifeng applied to be treated as a Wholly
      Foreign Owned Enterprise (“WFOE”). In accordance with the relevant income tax
      laws, the profits of WFOEs are fully exempted from income tax for two years,
      from their first profit-making calendar year of operations after offsetting
      accumulated taxable losses, followed by a 50% income tax reduction for the
      next
      three calendar years (the “Tax Holiday”) thereafter.




Yifeng
      was granted the status of WFOE in the third quarter of 2006 upon the completion
      of the reverse merger with us (we were formerly known as USIP.Com, Inc.). Yifeng
      was granted a choice of starting the Tax Holiday immediately or the next
      calendar year. Yifeng elected for the Tax Holiday to commence in January 2007.
      Its two-year tax exemption period will be from January 1, 2007 to December
      31,
      2008 and the three-year income tax reduction period will be from January 1,
      2009
      to December 31, 2011.




Zhiye,
      Yifeng’s subsidiary, is entitled to be exempted from the income tax and
      value-added tax for three years from August 2004 because Zhiye has hired
      employees that have formerly served with the national army and the state grants
      tax benefits to such employers.




Net
      Income




Net
      income for the nine months ended September 30, 2007 was $1,374,333, an increase
      of $68,745 or 5.26% from $1,305,588 for the comparable period in 2006. The
      increase was primarily attributable to net income from discontinued
      operations.




16





THE
      THREE
      MONTHS ENDED SEPTEMBER 30, 2007 COMPARED TO THE THREE MONTHS ENDED SEPTEMBER
      30,
      2006





Revenue




Revenue
      for the three months ended September 30, 2007 was $411,978, a decrease of
      $168,003 or 28.96%, from revenue of $579,981 for the comparable period in 2006.
      The decrease in revenue was primarily attributable to Yifeng not having fully
      realized the potential of its client base in the provision of environment
      engineering consulting services by its subsidiary, Zhiye. Despite its efforts
      to
      aggressively market its services to new clients, Yifeng was unable to procure
      new customers for Zhiye during this period. Yifeng plans to re-assess its
      marketing strategy in light of current market conditions and will continue
      to
      aggressively market and expand its client base.




Cost
      of Revenue




Cost
      of
      revenue for the three months ended September 30, 2007 was $92,901, an increase
      of $22,866 or 32.64%, from $70,035 for the comparable period in 2006. The
      increase in cost of revenue was primarily due to the increase in operating
      cost
      of our waste water processing plant.





Gross
      Profit




Gross
      profit for the three months ended September 30, 2007 was $319,077, a decrease
      of
      $190,869 or 37.42%, from $509,946 for the comparable period of 2006. Our gross
      profit margin for the three months ended September 30, 2007 was 77.45% as
      compared with 87.92% for the three months ended September 30, 2006. The decrease
      in our gross profit is primarily due to Yifeng not having fully realized the
      potential of its client base in the provision of environment engineering
      consulting services by its subsidiary, Zhiye





Selling,
      General and Administrative Expenses




Selling,
      general and administrative expenses were $117,808 for the three months ended
      September 30, 2007, an increase of $8,189 from $109,619 for the comparable
      period in 2006. The increase was principally due to amortization of stock
      compensation.




Other
      Income




Other
      income were $98,582 and ($30,804) for the three months ended September 30,
      2007
      and 2006, respectively and the increase of $129,386 or 420% is
      principally attributable to loan interest that was paid by Harbin Tian
      Li Real Estate Co. Our return on investment for the reporting period increased
      by $98,575.





Net
      Income




Net
      income for the three months ended September 30, 2007 was $299,851, an increase
      of $89,027 from $210,824 or 42.2% for the comparable period in 2006. The
      increase was due to a decrease in our extraordinary business expenses by $26,595
      for the reporting period as compared to the same period last
      year.





**Liquidity
      and Capital Resources**





We
      finance our operation and meet capital expenditure requirements primarily
      through bank loans and operating income. We received a long-term loan of RMB40
      million (approximately $5 million) from China Industrial and Commercial Bank
      on
      November 18, 2004 for our landfill site construction. The loan was secured
      by
      our building. The loan has a term of sixty months maturing on November 15,
      2009.
      The annual interest rate of the first year of the loan is 7.605%. The annual
      interest rates for the following years are adjusted based on the bank’s official
      rates at that time. In addition to paying the quarterly interest, we are also
      required to make $241,648 in principal repayments every quarter. In 2006,
      principal repayments in the amount of $966,592 were made. The principal
      repayments for the three months ended September 30, 2007 amounted to $24,165.
      The balance of the bank loan as of September 30, 2007 was $2,392,315. Because
      of
      the suspension of Yifeng’s operations, we renegotiated with the bank for a
      temporarily reduced quarterly principal repayments in the amount of $24,165,
      starting in the third quarter of 2007. Once we resume our landfill operations,
      we will be required to make the regular quarterly repayments as
      agreed.




17




Cash
      and Cash Equivalent





Our
      cash
      and cash equivalent were $1,230,064 at the beginning of the nine months ended
      September 30, 2007 and increased to $1,657,207 by the end of such period due
      to the repayment of the loan by Harbin Tian Li Real Estate
      Co.





Net
      cash provided by operating activities





Net
      cash
      provided by our operating activities was $555,127 for the nine months ended
      September 30, 2007, a decrease of $2,106,117 or 79.1% from $2,661,244 for the
      same period in 2006. The decrease was primarily attributed to the increase
      in
      our accounts receivables.





Net
      cash used in investing activities




Net
      cash
      used in investing activities decreased to $74,353 for the nine months ended
      September 30, 2007, from $(938,134) for the same period in 2006. The increase
      was attributable to collection on loans made to related parties.





Net
      cash used in financing activities





Net
      cash
      used in financing activities decreased to $(513,507) or by $535,469 or 51%
      for
      the nine months ended September 30, 2007, from $(1,048,976) for the same period
      in 2006. The increase was due to the lower repayments on our loans for the
      reporting period as compared to the same period last year.





We
      intend
      to use our available funds to accelerate the development of our projects. We
      believe that our available funds will provide us with sufficient capital for
      the
      next twelve months; however, to the extent that we make acquisitions or
      establish additional facilities, we may require additional capital for the
      acquisition or for the operation of the combined companies. We cannot assure
      that such funding will be available, or if available, that it will be available
      on acceptable terms.




**Critical
      Accounting Policies and Estimates**





We
      have
      disclosed in Note 2 to our financial statements those accounting policies that
      we consider to be significant in determining our results of operations and
      our
      financial position which are incorporated by reference herein.





Management’s
      discussion and analysis of its financial condition and results of operations
      are
      based upon our consolidated financial statements, which have been prepared
      in
      accordance with accounting principles generally accepted in the United States.
      Our financial statements reflect the selection and application of accounting
      policies which require management to make significant estimates and judgments.
      Management bases its estimates on historical experience and on various other
      assumptions that are believed to be reasonable under the circumstances. We
      believe that the following reflect the more critical accounting policies that
      currently affect our financial condition and results of operations.




18





The
      significant accounting policies which we believe are the most critical to aid
      in
      fully understanding and evaluating our reported financial results include the
      following:




Management
      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 the 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.





Concentrations
      of Credit Risks





Our
      primary operations are now located in the PRC. Accordingly, our business,
      financial condition, and results of operations may be influenced by the
      political, economic, and legal environments in the PRC, in addition to the
      general state of the PRC economy. Our operations in the PRC are subject to
      special considerations and significant risks not typically associated with
      companies in North America and Western Europe. These include risks associated
      with, among others, the political, economic and legal environments legal
      environments and foreign currency exchange.





Our
      results may be adversely affected by changes in the political and social
      conditions in the PRC, and by changes in governmental policies with respect
      to
      laws and regulations, anti-inflationary measures, currency conversion and
      remittance abroad, and rates and methods of taxation, among other
      things.





Cash
      and Cash Equivalents




We
      consider all highly liquid instruments with a maturity of three months or less
      when purchased to be cash equivalents for purposes of classification in the
      balance sheets and statement of cash flows. Cash and cash equivalents consists
      of cash in bank and cash on hand.




Accounts
      Receivables





Accounts
      receivables are stated at net realizable value. Any allowance for doubtful
      accounts is established based on the management’s assessment of the
      recoverability of accounts and other receivables. A considerate amount of
      judgment is required in assessing the realization of these receivables,
      including the current credit worthiness of each customer and the related aging
      analysis. Based on this assessment, we consider all our accounts receivable
      fully collectible and no allowance for doubtful accounts was provided for the
      nine months ended September 30, 2007 and 2006.




Inventories





Inventories
      consist of the raw materials, supplies, and goods to be used in the regular
      day-to-day operations. Inventories are valued at the lower of cost or market
      with cost determined on a first-in first-out basis.




Fixed
      Assets and Depreciation




Fixed
      assets are stated at cost. Depreciation is calculated on a straight-line basis
      over the useful lives of the related assets, which range from five to seventeen
      years.




Advance
      to Suppliers





Advance
      to suppliers represent the payments made and recorded in advance for goods
      and
      services. Advances were also made for the purchase of the materials and
      equipments of our construction in progress.




19




Income
      Taxes




Income
      taxes are accounted for in accordance with Statement of Financial Accounting
      Standards No. 109, "Accounting for Income Taxes". Under SFAS No. 109, deferred
      income taxes are recognized using the asset and liability method by applying
      tax
      rates to cumulative temporary differences based on when and how they are
      expected to affect the tax return. Deferred tax assets and liabilities are
      adjusted for income tax rate changes.




Net
      Income Per Common Share




Net
      income per common share has been calculated by taking the net income for the
      current period and dividing by the weighted average shares outstanding at the
      end of the period.




Revenue
      Recognition




We
      derive
      our primary revenue from the operations in the PRC through the wholly owned
      subsidiary of AEEC, Harbin Yifeng Eco-Environment Co., Ltd. and Yifeng’s own
      subsidiary, Harbin Yifeng Zhiye Management Co., Ltd. Revenue from operations
      in
      the PRC is recognized when services are provided and payments of customers
      and
      collections are reasonably assured.




Foreign
      Currency Translation





The
      functional currency for our operations in the PRC is the Renminbi (“RMB”).
      Foreign currency transactions are translated at the applicable rates of exchange
      in effect at the transaction dates. Monetary assets and liabilities denominated
      in foreign currencies at the balance sheet date are translated at the applicable
      rates of exchange in effect at that date. Revenue and expenses are translated
      at
      the average exchange rates in effect during the reporting period.





Translation
      adjustments arising from the use of different exchange rates from period to
      period are included as a component of stockholders' equity as "Accumulated
      Other
      Comprehensive Income". Gains and losses resulting from foreign currency
      translations are included in Accumulated Other Comprehensive
      Income.





**Item
      3. Controls and Procedure**





(a)
       Disclosure Controls and Procedures.





Mr.
      Yun Wang, our Chief Executive Officer and Mr. Jianhua Sun, our Chief Financial
      Officer, evaluated the effectiveness of the design and operation of our
      disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e)
      under the Exchange Act, as of the end of the period covered by this report.
      Based on that evaluation, our officers concluded that our disclosure controls
      and procedures were effective and adequately designed to ensure that the
      information required to be disclosed by us in the reports we submit under the
      Exchange Act is recorded, processed, summarized and reported within the time
      periods specified in the applicable rules and forms and that such information
      was accumulated and communicated to our chief executive officer and chief
      financial officer, in a manner that allowed for timely decisions regarding
      required disclosure.





(b)  Changes
      in Internal Control over Financial Reporting





During
      the three months ended September 30, 2007, there has been no change in internal
      control over financial reporting that has materially affected, or is reasonably
      likely to materially affect our internal control over financial
      reporting.




20




A
      control
      system, no matter how well conceived and operated, can provide only reasonable,
      not absolute, assurance that the objectives of the control systems are met.
      Because of the inherent limitations in all control systems no evaluation of
      controls can provide absolute assurance that all control issues, if any, within
      a company have been detected. Such limitations include the fact that human
      judgment in decision-making can be faulty and that breakdowns in internal
      control can occur because of human failures, such as simple errors or mistakes
      or intentional circumvention of the established process.




PART
      II -
      OTHER INFORMATION.





**Item
      6. Exhibits**





(a)
            Exhibits





**Exhibit
                No.**
            
            **Description**31.1
            
            Certification
                pursuant to Exchange Act Rules 13a-15(e) and 15d-15(e), as adopted
                pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for Yun
                Wang;31.2
            
            Certification
                pursuant to Exchange Act Rules 13a-15(e) and 15d-15(e), as adopted
                pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for Jianhua
                Sun;32.1
            
            Certification
                pursuant to 18 U.S.C. 1350.





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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.


Eastern
                Environment Solutions, Corp.
              (Registrant)Dated:
                November 13, 2007
            
            /s/ Yun
                WangYun
                WangChief
                Executive Officer




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