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 JUNE 30, 2007

                                        OR

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


                  FOR THE TRANSITION FROM _______ TO ________.


                        COMMISSION FILE NUMBER:


                         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.)


  6767 W. TROPICANA AVENUE, SUITE 207
         LAS VEGAS, NEVADA                                              89103
________________________________________                              __________
(Address of principal executive offices)                              (Zip code)


                   Issuer's telephone number: (702) 248-1027


                                       N/A
              ____________________________________________________
              (Former name, former address and former fiscal year,
                         if changed since last report.)


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 shell company (as defined in
Rule 12b-2 of the Exchange Act).   Yes /X/ No / /

State the number of shares outstanding of each of the issuer's classes of common
equity, for the period covered by this report and as at the latest practicable
date:

         At June 30, 2007, and as of the date hereof, there were outstanding
         2,200,000 shares of the Registrant's Common Stock, $.001 par value.

Transitional Small Business Disclosure Format: Yes / /   No /X/


                                        1


<PAGE>





                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)




                                  JUNE 30, 2007
                                DECEMBER 31, 2006





<PAGE>




                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)

                                    CONTENTS








REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM                                                              F-1
________________________________________________________________________________

FINANCIAL STATEMENTS

   Balance Sheets                                                            F-2

   Statements of Operations                                                  F-3

   Statements of Stockholders' Deficit                                       F-4

   Statements of Cash Flows                                                  F-5

   Notes to Financial Statements                                          F-6-11
________________________________________________________________________________






<PAGE>


             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors
Sunnyside Acres Mobile Estates
Las Vegas, Nevada


We have  audited the  accompanying  balance  sheets of  Sunnyside  Acres  Mobile
Estates (A  Development  Stage  Enterprise) as of June 30, 2007 and December 31,
2006 and the related statements of operations,  stockholders'  deficit, and cash
flows for the three and six months  ended June 30, 2007 and the period  November
2, 1992 (inception)  through June 30, 2007.  These financial  statements are the
responsibility of the Company's management.  Our responsibility is to express an
opinion on these financial statements based on our audit.

We conducted  our audit in accordance  with the standards of the Public  Company
Accounting Oversight Board (United States). Those standards require that we plan
and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement.  An audit includes examining, on a
test basis,  evidence  supporting  the amounts and  disclosures in the financial
statements.  An audit also includes assessing the accounting principles used and
significant  estimates  made by  management,  as well as evaluating  the overall
financial  statement  presentation.   We  believe  that  our  audit  provides  a
reasonable basis for our opinion.

In our opinion,  the financial  statements  referred to above present fairly, in
all material respects,  the financial position of Sunnyside Acres Mobile Estates
(A Development  Stage  Enterprise) as of June 30, 2007 and December 31, 2006 and
the results of its  operations and cash flows for the three and six months ended
June 30, 2007 and the period November 2, 1992 (inception) through June 30, 2007,
in conformity with U.S. generally accepted accounting principles.

The  accompanying  financial  statements  have been  prepared  assuming that the
Company  will  continue  as a  going  concern.  As  discussed  in  Note 1 to the
financial statements,  the Company has limited operations and has no established
source of revenue.  This raises  substantial doubt about its ability to continue
as a going  concern.  Management's  plan in  regard  to  these  matters  is also
described in Note 1. The  financial  statements  do not include any  adjustments
that might result from the outcome of this uncertainty.




Kyle L. Tingle, CPA, LLC


July 23, 2007
Las Vegas, Nevada


                                      F-1
<PAGE>



<PAGE>

<TABLE>
<CAPTION>


                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)
                                 BALANCE SHEETS


                                                         June 30,       December 31,
                                                             2007               2006
                                                        _________       ____________
<S>                                                      <C>              <C>
                                     ASSETS

CURRENT ASSETS
     Prepaid Expense                                     $     25         $     25
                                                         ________         ________

            Total current assets                         $     25         $     25
                                                         ________         ________

                   Total assets                          $     25         $     25
                                                         ========         ========


                      LIABILITIES AND STOCKHOLDERS' DEFICIT

CURRENT LIABILITIES
     Officers advances                                   $  8,696         $  5,026
                                                         ________         ________

            Total current liabilities                    $  8,696         $  5,026
                                                         ________         ________

STOCKHOLDERS' DEFICIT
     Common stock: $.001 par value;
        authorized 25,000,000 shares;
        issued and outstanding:
        2,200,000 shares at
        June 30, 2007 and December 31, 2006              $  2,200         $  2,200
     Additional paid in capital                            19,800           19,800
     Accumulated deficit during development stage         (30,671)         (27,001)
                                                         ________         ________

            Total stockholders' deficit                  $ (8,671)        $ (5,001)
                                                         ________         ________
                   Total liabilities and
                   stockholders' deficit                 $     25         $     25
                                                         ========         ========


                 See Accompanying Notes to Financial Statements.

</TABLE>

                                      F-2


<PAGE>

<TABLE>
<CAPTION>


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


                                                                                                     Nov. 2, 1992
                                          Three months ended               Six months ended        (inception) to
                                      June 30,          June 30,      June 30,          June 30,         June 30,
                                          2007              2006          2007              2006             2007
                                    __________      ____________    __________      ____________    _____________
<S>                                 <C>              <C>            <C>              <C>              <C>

Revenues                            $        0       $        0     $        0       $        0      $        0

Cost of revenue                              0                0              0                0               0
                                    __________       __________     __________       __________      __________

           Gross profit             $        0       $        0     $        0       $        0      $        0

General, selling and
  administrative expenses                1,239                0          3,670                0          30,671
                                    __________       __________     __________       __________      __________
           Operating loss           $   (1,239)      $        0    $    (3,670)      $        0      $  (30,671)

Nonoperating income (expense)                0                0              0                0               0
                                    __________       __________     __________       __________      __________

   Net loss                         $   (1,239)      $        0    $    (3,670)      $        0     $  (30,671)
                                    ==========       ==========     ==========       ==========      ==========

   Net loss per share, basic
   and diluted                      $    (0.00)      $    (0.00)    $    (0.00)      $    (0.00)     $    (0.01)
                                    ==========       ==========     ==========       ==========      ==========

   Average number of shares
   of common stock outstanding       2,200,000        2,200,000      2,200,000        2,200,000       2,200,000
                                    ==========       ==========     ==========       ==========      ==========


                 See Accompanying Notes to Financial Statements.

</TABLE>

                                      F-3


<PAGE>

<TABLE>
<CAPTION>


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

                                                                                    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)         $ 21,235
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 $.001
July 3, 2000, forward stock
    100:1
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)
Net loss, June 30, 2007                                                                (3,670)           (3,670)
                                    _________       ________        ________         ________          ________
Balance, June 30, 2007              2,200,000       $  2,200        $ 19,800         $(30,671)         $ (8,671)
                                    =========       ========        ========         ========          ========


                 See Accompanying Notes to Financial Statements.

</TABLE>

                                      F-4


<PAGE>

<TABLE>
<CAPTION>


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


                                                                                       Nov. 2, 1992
                                                          Six months ended           (inception) to
                                                     June 30,          June 30,            June 30,
                                                         2007              2006                2007
                                                   __________      ____________      ______________
<S>                                                <C>              <C>                <C>

Cash Flows From
Operating Activities
    Net loss                                       $   (3,670)      $        0         $  (30,671)
    Adjustments to reconcile net loss
         to cash used in operating activities:
    Changes in assets and liabilities
    Increase (decrease) in prepaid expense                  0                0                  0
                                                   __________       __________         __________
       Net cash used in operating activities       $   (3,670)      $        0         $  (30,696)
                                                   __________       __________         __________
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                         3,670                0              8,696
                                                   __________       __________         __________

       Net cash provided by financing activities   $    3,670       $        0         $   30,696
                                                   __________       __________         __________
       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
                                                   ==========       ==========         ==========
   Income taxes paid                               $        0       $        0         $        0
                                                   ==========       ==========         ==========


                 See Accompanying Notes to Financial Statements.

</TABLE>

                                      F-5


<PAGE>


                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A DEVELOPMENT STAGE ENTERPRISE)
                          NOTES TO FINANCIAL STATEMENTS


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 June 30, 2007 and December 31, 2006.

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.

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  significant  cash of
other  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.


                                      F-6

<PAGE>


                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A DEVELOPMENT STAGE ENTERPRISE)
                          NOTES TO FINANCIAL STATEMENTS


NOTE 1.  NATURE OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

RECENT ACCOUNTING PRONOUNCEMENTS

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.   This  statement  is
effective  for the first  interim  reporting  period that begins  after June 15,
2005.

     SFAS 123R permits  public  companies to choose  between the  following  two
     adoption methods:

     1. A "modified prospective" method in which compensation cost is recognized
     beginning  with the effective  date (a) based on the  requirements  of SFAS
     123R for all share-based  payments granted after the effective date and (b)
     based on the  requirements  of  Statement  123 for all  awards  granted  to
     employees  prior to the effective date of SFAS 123R that remain unvested on
     the effective date, or

     2. A "modified retrospective" method which includes the requirements of the
     modified  prospective  method described above, but also permits entities to
     restate  based on the  amounts  previously  recognized  under  SFAS 123 for
     purposes of pro forma disclosures either (a) all prior periods presented or
     (b) prior interim periods of the year of adoption.

As we do not  currently  have share based  payments,  we expect no impact to the
financial statements due to the adoption of SFAS 123R.


In February 2006, the Financial  Accounting Standards Board ("FASB") issued SFAS
No. 155, "Accounting for Certain Hybrid Financial  Instruments--an  Amendment of
FASB Statements No. 133 and 140" ("SFAS No. 155"). SFAS No. 155 allows financial
instruments that contain an embedded derivative and that otherwise would require
bifurcation  to be  accounted  for as a  whole  on a fair  value  basis,  at the
holders'  election.  SFAS No.  155  also  clarifies  and  amends  certain  other
provisions of SFAS No. 133 and SFAS No. 140. This statement is effective for all
financial  instruments  acquired  or  issued  in fiscal  years  beginning  after
September 15, 2006. We do not expect that the adoption of SFAS No. 155 will have
a material impact on our financial condition or results of operations.

In March  2006,  the FASB  issued SFAS No. 156,  "Accounting  for  Servicing  of
Financial Assets--an Amendment of FASB Statement No. 140" ("SFAS No. 156"). SFAS
No. 156 provides guidance on the accounting for servicing assets and liabilities
when an entity undertakes an obligation to service a financial asset by entering
into a servicing  contract.  This statement is effective for all transactions in
fiscal years  beginning  after  September  15,  2006.  We do not expect that the
adoption of SFAS No. 156 will have a material impact on our financial  condition
or results of operations.

In July 2006,  the FASB issued FIN 48,  "Accounting  for  Uncertainty  in Income
Taxes--an interpretation of FASB Statement No. 109" ("FIN 48"). FIN 48 clarifies
the recognition threshold and measurement of a tax position


                                      F-7
<PAGE>


                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A DEVELOPMENT STAGE ENTERPRISE)
                          NOTES TO FINANCIAL STATEMENTS

NOTE 1.  NATURE OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

taken on a tax return.  FIN 48 is  effective  for fiscal years  beginning  after
December 15, 2006. FIN 48 also requires expanded  disclosure with respect to the
uncertainty in income taxes. We are currently evaluating the requirements of FIN
48 and the impact this interpretation may have on our financial statements.

In September  2006,  the SEC Staff  issued SEC Staff  Accounting  Bulletin  107,
"Implementation  Guidance for FASB 123 (R)." The staff  believes the guidance in
the SAB will assist  issuers in their initial  implementation  of Statement 123R
and enhance the  information  received by investors and other users of financial
statements,  thereby  assisting them in making  investment and other  decisions.
This  SAB  includes   interpretive   guidance  related  to  share-based  payment
transactions with non-employees,  the transition from nonpublic to public entity
status, valuation methods (including assumptions such as expected volatility and
expected term),  the accounting for certain  redeemable  financials  instruments
issued  under   share-based   payment   arrangements,   the   classification  of
compensation  expense,  non-GAAP  financial  measures,  first-time  adoption  of
Statement 123R in an interim period, capitalization of compensation cost related
to share-based  payment  arrangements,  the accounting for income tax effects of
share-based payment arrangements upon adoption of Statement 123R and disclosures
of MD&A subsequent to adoption of Statement 123R.

In September  2006,  the SEC Staff  issued SEC Staff  Accounting  Bulletin  107,
"Implementation  Guidance for FASB 123 (R)." The staff  believes the guidance in
the SAB will assist  issuers in their initial  implementation  of Statement 123R
and enhance the  information  received by investors and other users of financial
statements,  thereby  assisting them in making  investment and other  decisions.
This  SAB  includes   interpretive   guidance  related  to  share-based  payment
transactions with non-employees,  the transition from nonpublic to public entity
status, valuation methods (including assumptions such as expected volatility and
expected term),  the accounting for certain  redeemable  financials  instruments
issued  under   share-based   payment   arrangements,   the   classification  of
compensation  expense,  non-GAAP  financial  measures,  first-time  adoption  of
Statement 123R in an interim period, capitalization of compensation cost related
to share-based  payment  arrangements,  the accounting for income tax effects of
share-based payment arrangements upon adoption of Statement 123R and disclosures
of MD&A subsequent to adoption of Statement 123R.

In  September  2006,  the SEC Staff issued  Staff  Accounting  Bulletin No. 108,
"Considering   the  Effects  of  Prior  Year   Misstatements   when  Quantifying
Misstatements in the Current Year Financial Statements" ("SAB No. 108"). SAB No.
108 requires the use of two alternative approaches in quantitatively  evaluating
materiality of  misstatements.  If the  misstatement as quantified  under either
approach is material to the current year financial statements,  the misstatement
must be corrected. If the effect of correcting the prior year misstatements,  if
any, in the current year income statement is material,  the prior year financial
statements  should be  corrected.  In the year of adoption  (fiscal years ending
after November 15, 2006 or calendar year 2006 for us), the  misstatements may be
corrected as an accounting  change by adjusting opening retained earnings rather
than being included in the current year income statement.  We do not expect that
the  adoption  of SAB No.  108 will  have a  material  impact  on our  financial
condition or results of operations.

In September 2006, the FASB issued SFAS No. 157, "Fair Value Measurements" (SFAS
157).  SFAS 157  provides  guidance  for using fair value to measure  assets and
liabilities.  SFAS 157  addresses  the  requests  from  investors  for  expanded
disclosure about the extent to which companies measure assets and liabilities at
fair value,  the  information  used to measure fair value and the effect of fair
value measurements on earnings. SFAS 157


                                      F-8
<PAGE>


                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A DEVELOPMENT STAGE ENTERPRISE)
                          NOTES TO FINANCIAL STATEMENTS

NOTE 1.  NATURE OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

RECENT  ACCOUNTING  PRONOUNCEMENTS  applies whenever other standards require (or
permit) assets or liabilities to be measured at fair value,  and does not expand
the use of fair  value  in any new  circumstances.  SFAS  157 is  effective  for
financial  statements  issued for fiscal years beginning after November 15, 2007
and will be adopted by the Company in the first  quarter of fiscal year 2009. We
do not expect that the  adoption of SFAS 157 will have a material  impact on our
financial condition or results of operations.

In September  2006,  the FASB issued SFAS No. 158,  "Employers'  Accounting  for
Defined Benefit Pension and Other  Postretirement  Plans" ("SFAS No. 158"). SFAS
No. 158 requires companies to recognize in their statement of financial position
an asset for a plan's overfunded status or a liability for a plan's  underfunded
status and to measure a plan's  assets and its  obligations  that  determine its
funded status as of the end of the company's fiscal year. Additionally, SFAS No.
158 requires  companies to recognize  changes in the funded  status of a defined
benefit postretirement plan in the year that the changes occur and those changes
will be reported in  comprehensive  income.  The  provision of SFAS No. 158 that
will require us to recognize the funded status of our postretirement  plans, and
the disclosure  requirements,  will be effective for us as of December 31, 2006.
We do not expect that the  adoption of SFAS No. 158 will have a material  impact
on our consolidated financial statements.

FAS 123(R)-5 was issued on October 10, 2006.  The FSP provides that  instruments
that were originally issued as employee compensation and then modified, and that
modification is made to the terms of the instrument  solely to reflect an equity
restructuring  that occurs when the  holders  are no longer  employees,  then no
change in the recognition or the measurement (due to a change in classification)
of those  instruments  will result if both of the following  conditions are met:
(a).  There is no increase in fair value of the award (or the ratio of intrinsic
value to the exercise  price of the award is  preserved,  that is, the holder is
made  whole),  or the  antidilution  provision  is not added to the terms of the
award in contemplation of an equity  restructuring;  and (b). All holders of the
same class of equity instruments (for example, stock options) are treated in the
same manner.  The provisions in this FSP shall be applied in the first reporting
period  beginning after the date the FSP is posted to the FASB website.  We will
evaluate whether the adoption will have any impact on your financial statements.

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.
115" (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.


                                      F-9
<PAGE>


                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A DEVELOPMENT STAGE ENTERPRISE)
                          NOTES TO FINANCIAL STATEMENTS

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.

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 2,200,000  during 2007,  2006, and since
inception. As of June 30, 2007 and since inception,  the Company had no dilutive
potential common shares.

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.  We  provided a full  valuation  allowance  on the net
deferred tax asset,  consisting of net  operating  loss  carryforwards,  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  components  of the  Company's  deferred  tax asset as of June 30,  2007 and
December 31, 2006 are as follows:

                                                      2007              2006
                                             ______________    ______________
         Net operating loss carryforward     $      10,735     $       9,450
         Valuation allowance                       (10,735)           (9,450)
                                             ______________    ______________

         Net deferred tax asset              $           0     $           0
                                             ==============    ==============

A  reconciliation  of income taxes  computed at the statutory rate to the income
tax amount recorded is as follows:


                                      F-10

<PAGE>


                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A DEVELOPMENT STAGE ENTERPRISE)
                          NOTES TO FINANCIAL STATEMENTS


NOTE 3.  INCOME TAXES (CONTINUED)

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.  We  provided a full  valuation  allowance  on the net
deferred tax asset,  consisting of net  operating  loss  carryforwards,  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  components  of the  Company's  deferred  tax asset as of June 30,  2007 and
December 31, 2006 are as follows:

                                                      2007              2006
                                             ______________    ______________
         Net operating loss carryforward     $      10,735     $       9,450
         Valuation allowance                       (10,735)           (9,450)
                                             ______________    ______________

         Net deferred tax asset              $           0     $           0
                                             ==============    ==============

A  reconciliation  of income taxes  computed at the statutory rate to the income
tax amount recorded is as follows:

<TABLE>
<CAPTION>

                                             June 30, 2007     Dec. 31, 2006    Since Inception
                                             ______________    ______________   _______________
<S>                                          <C>               <C>              <C>
         Tax at statutory rate (35%)         $       1,285     $       4,001    $      10,735
         Increase in valuation allowance            (1,285)           (4,001)         (10,735)
                                             ______________    ______________   ______________

         Net deferred tax asset              $           0     $           0    $           0
                                             ==============    ==============   ==============
</TABLE>

The net federal  operating loss carry forward will expire between 2016 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. An 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 officers and  directors for the Company are involved in
other  business  activities  and may,  in the future,  become  involved in other
business  opportunities.  If a specific business  opportunity becomes available,
such  persons  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 incurred costs to reinstate the corporation with the State of Nevada
and other costs for operations.  An officer of the Company has advanced funds on
behalf of the Company to pay for these  costs.  These  funds have been  advanced
interest free.


                                      F-11

<PAGE>


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

     The discussion contained herein contains "forward-looking statements" that
involve risk and uncertainties. These statements may be identified by the use of
terminology such as "believes," "expects," "may," "should" or anticipates" or
expressing this terminology negatively or similar expressions or by discussions
of strategy. The cautionary statements made in this Form 10QSB should be read as
being applicable to all related forward-looking statements wherever they appear
in this Form 10QSB. Our actual results could differ materially from those
discussed in this report.

Generally.

     Sunnyside Acre Mobile Estates (the "Company") was incorporated on November
2, 1992 under the laws of the State of Nevada. We had intended to form a
subsidiary and have said subsidiary 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. The Company intended to develop a park that would
have mobile home trailers of high quality construction.

     The Company's business strategy was to emphasize (i) targeting its parks
principally to the second home market (where the Company believes there was
significant long-term demand) and (ii) focusing its development activities in
the fast growing areas of the Coachella Valley markets, where land and
development costs were relatively low and demand believed to be high.

     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.

     As of the date hereof, the Company can be defined as a "shell" company, an
entity which is generally described as having no or nominal operations and with
no or nominal assets or assets consisting solely of cash and cash equivalents.
As a shell company, our sole purpose at this time is to locate and consummate a
merger or acquisition with a private entity.

     Also, as of the date hereof, based upon our proposed future business
activities, we may also be deemed a "blank check" company. The Securities and
Exchange Commission definition of such a company is a development stage company
that has no specific business plan or purpose, or has indicated that its
business plan is to engage in a merger or acquisition with an unidentified
company or companies, or other entity or person and is issuing a "penny stock"
security.

Plan of Operation.

     As a shell company, we intend to seek to acquire assets or shares of an
entity actively engaged in business that generates revenues in exchange for its
securities. We have no particular acquisitions in mind and we have not entered
into any negotiations regarding such an acquisition.


                                     2

<PAGE>

     The Securities and Exchange Commission has adopted a rule (Rule 419) which
defines a blank-check company as (i) a development stage company, that is (ii)
offering penny stock, as defined by Rule 3a51-1, and (iii) that has no specific
business plan or purpose or has indicated that its business plan is engage in a
merger or acquisition with an unidentified company or companies. We have been
informed that the Securities and Exchange Commission position is that the
securities issued by all blank check companies that are issued in unregistered
offerings must be registered with the Commission before resale. At the time that
our shareholders acquired our stock in 1996, we had a specific business plan and
purpose. In addition, Rule 419 is applicable only if a registration statement is
filed covering an offering of a penny stock by a blank check company. We have
not filed a registration statement.

     On June 29, 2005, the Securities and Exchange Commission adopted final
rules amending the Form S-8 and the Form 8-K for shell companies like us. The
amendments expand the definition of a shell company to be broader than a company
with no or nominal operations/assets or assets consisting of cash and cash
equivalents, the amendments prohibit the use of a From S-8 (a form used by a
corporation to register securities issued to an employee, director, officer,
consultant or advisor, under certain circumstances), and revise the Form 8-K to
require a shell company to include current Form 10 or Form 10-SB information,
including audited financial statements, in the filing on Form 8-K that the shell
company files to report the acquisition of the business opportunity. The rules
are designed to assure that investors in shell companies that acquire operations
or assets have access on a timely basis to the same kind of information as is
available to investors in public companies with continuing operations.

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 or 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. We are insolvent in that we are unable to pay
our debts in the ordinary course of business as they become due.

                                      3

<PAGE>

     Since the Company has 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 the
Company incurring a net operating loss which will increase continuously until
the Company can consummate a business combination with a profitable business
opportunity and consummate such a business combination.

Liquidity and Operational Results.

     The Company has no current operating history and does not have any revenues
or earnings from operations. The Company has no 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 the Company incurring a net operating loss that will increase
continuously until the Company can consummate a business combination with a
profitable business opportunity. There is no assurance that the Company can
identify such a business opportunity and consummate such a business combination.

     We are dependent upon our officers to meet any de minimis costs that may
occur. Brian Pierson, an officer and director of the Company, has agreed to
provide the necessary funds, without interest, for the Company to comply with
the Securities Exchange Act of 1934, as amended; provided that he is an officer
and director of the Company when the obligation is incurred. All advances are
interest-free.

Liquidity.

     As of June 30, 2007, we had total assets of $25 and total liabilities of
$8,696 and we had a negative net worth of $8,671. As of December 31, 2006, we
had total assets of $25 and total liabilities of $5,026 and a negative net worth
of $5,001.

     We have had no revenues from inception through December 31, 2006 and we had
no revenues for the period ended June 30, 2007. We have a loss from inception
through December 31, 2006 of $27,001 and a loss from inception through June 30,
2007 of $30,671.

     We have officer's advances of $8,696 from inception to June 30, 2007. The
officer's advances as of December 31, 2006 were $5,026.

Accounting for a Business Combination.

     In July 2001, the Financial Accounting Standards Board issued Statement of
Financial Accounting Standards "SFAS" No. 141, "Business Combinations" and SFAS
No. 142, "Goodwill and Other Intangible Assets." SFAS No. 141 requires business
combinations initiated after June 30, 2001 to be accounted for using the
purchase method of accounting, and broadens the criteria for recording
intangible assets separate from goodwill. Recorded goodwill and intangibles will
be evaluated against these new criteria and may result in certain intangibles
being subsumed into goodwill, or alternatively, amounts initially recorded as
goodwill may be separately identified an recognized apart from goodwill. SGAS
No. 142 requires the use of a non-amortization approach to account for purchased
goodwill and certain intangibles. Under a non-amortization approach, goodwill
and certain intangibles is more than its fair value. Goodwill is the excess of
the acquisition costs of the acquired entity over the fair value of the
identifiable net assets acquired. The Company is required to test goodwill and
intangible assets that are determined to have an indefinite life for impairments
at least annually. The provisions of SFAS No. 142 require the completion of an
annual impairment test with any impairment recognized in current earnings. The
provisions of SFAS No. 141 and SFAS No. 142 may be applicable to any business
combination that we may enter into in the future.

     We have also been informed that most business combinations will be
accounted for as a reverse acquisition with us being the surviving registrant.
As a result of any business combination, if the acquired entity's shareholders
will exercise control over us, the transaction will be deemed to be a capital
transaction where we are treated as a non-business entity. Therefore, the
accounting for the business combination is identical to that resulting from a
reverse merger, except no goodwill or other intangible assets will be recorded.
For accounting purposes, the acquired entity will be treated as the accounting
acquirer and, accordingly, will be presented as the continuing entity.


                                      4

<PAGE>


ITEM 3.   QUALITATIVE AND QUANTITATIVE DISCLOSURES ABOUT MARKET RISK.

     The Company has not considered nor conducted any research concerning
qualitative and quantitative market risk.

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 period covered by this Form 10QSB (and the financial statements
contained in the report), our president and treasurer have 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 Rule 13a-15(f) under the Exchange Act) or
any other factors during the quarter covered by this report, 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 2 - Changes in the Rights of the Company's
         Security Holders ......................................None

Item 3 - Defaults by the Company on its
         Senior Securities .....................................None

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

ITEM 5 - OTHER INFORMATION

Board Meeting.

     Our board held one meeting during the period covered by this current
report.

Audit Committee.

     Our board of directors has not established an audit committee. In addition,
we do not have any other compensation or executive or similar committees. We
will not, in all likelihood, establish an audit committee until such time as the
Company generates a positive cash flow of which there can be no

                                      5

<PAGE>

assurance. We recognize that an audit committee, when established, will play a
critical role in our financial reporting system by overseeing and monitoring
management's and the independent auditors' participation in the financial
reporting process. At such time as we establish an audit committee, its
additional disclosures with our auditors and management may promote investor
confidence in the integrity of the financial reporting process.

     Until such time as an audit committee has been established, the full board
of directors will undertake those tasks normally associated with an audit
committee to include, but not by way of limitation, the (i) review and
discussion of the audited financial statements with management, and (ii)
discussions with the independent auditors the matters required to be discussed
by the Statement On Auditing Standards No. 61 and No. 90, as may be modified or
supplemented.

Code of Ethics.

     We have adopted a code of ethics that applies to our principal executive
officer, principal financial officer, principal accounting officer and persons
performing similar functions. The code of ethics will be posted on the investor
relations section of the Company's website in the event that we have a website.
At such time as we have posted the code of ethics on our website, we intend to
satisfy the disclosure requirements under Item 10 of Form 8-K regarding an
amendment to, or waiver from, a provision of the code of ethics by posting such
information on the website.

ITEM 6. - EXHIBITS AND REPORTS ON FORM 8-K

     There were no reports on Form 8-K filed during the quarter for which this
report is filed. The following exhibits are filed with this report:

         23.1 Consent of Independent Auditor.

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

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

          32.1 Section 1350 Certification - Chief Executive Officer.

          32.1 Section 1350 Certification - Chief Financial Officer.


                                      6

<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:  August 14, 2007             SUNNYSIDE ACRES MOBILE ESTATES



                                    By: /s/ BRIAN PIERSON
                                    _____________________________________
                                    Brian Pierson
                                    President



                                    By: /s/ STACEY PIERSON
                                    _____________________________________
                                    Stacey Pierson
                                    Secretary and Treasurer


                                       7