**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


WASHINGTON,
      D.C. 20549





**FORM
      10-QSB**




**[X]
      QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE**


**SECURITIES
      EXCHANGE ACT OF 1934**




For
      the
      quarterly period ended **December 31, 2006**




OR




**[
      ] TRANSITION REPORT UNDER SECTION 13 OF 15(d) OF THE**


**EXCHANGE
      ACT OF 1934**




From
      the
      transition period from __________ to ___________


Commission
      file number 000-30074




**PAIVIS,
      CORP.**


(Exact
      name of registrant as specified in its charter)  **Nevada**
              **00030074**
              **86-0871787****(State
                  or other Jurisdiction**
              **(Commission
                  File**
              **(IRS
                  Employer****of
                  Incorporation)**
              **Number)**
              **Identification
                  No.)**


**#400-3475
      Lenox Road, Atlanta Georgia 30326**


(Address
      of principal executive offices) (Zip Code)





Registrant’s
      telephone number, including area code: **(404)
      601-2885**





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




Indicate
      by check mark whether the registrant is a large accelerated filer, or an
      accelerated filer. See definition of "accelerated filer and large accelerated
      filer" in Rule 12b-2 of the Exchange Act. (Check one): Large accelerated filer
      [
      ] Accelerated filer [ ] Non-accelerated filer [X]




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




Indicate
      the number of shares outstanding of each of the issuer's classes of common
      stock, as of the latest practicable date. As of January 31, 2007, 30,558,352
      shares of Common Stock of the issuer were issued and outstanding.







-1-


**PART
      I - FINANCIAL INFORMATION**




**ITEM
      1. FINANCIAL STATEMENTS.**





**PAIVIS,
        CORP.**
 **(Formerly
        APO Health, Inc.)**
 
 
 **INTERIM
        CONSOLIDATED FINANCIAL STATEMENTS**
 
 
 **DECEMBER
        31, 2006**
 **(unaudited)**
 **(Stated
        in U.S. Dollars)**
 
  -2-
  **PAIVIS,
        CORP.**
 **(Formerly
        APO Health, Inc.)**
 
 **INTERIM
        CONSOLIDATED BALANCE SHEETS**
 **(Stated
        in U.S. Dollars)**
 
 **December
                  31**
                **2006**
              **September
                  30**
                **2006****ASSETS****Current**Cash
              $
              77,719
              $
              88,678Goods
                  and Services Tax recoverable
              
              5,680
              
              7,453Accounts
                  Receivable
              
              317,887
              
              407,034Prepaid
                  expense, advances and other
              
              34,477
              
              28,009435,763
              
              531,174**Capital
                  Assets**(Note 3)
              
              73,410
              
              100,961**Goodwill**
              
              6,249,955
              
              6,249,955**Minority
                  Interest in Subsidiaries**
              
              (7,147)
              
              (7,147)$
              6,751,981
              
              6,874,943**LIABILITIES****Current**Accounts
                  payable and accrued liabilities
              $
              4,736,910
              
              4,960,011Loans
                  and advances payable (Note 5)
              
              2,820,912
              
              2,655,1217,557,822
              
              7,615,132**STOCKHOLDERS’
                  DEFICIENCY****Capital
                  Stock**(Notes 6 and 7)Authorized:125,000,000
                  common shares par value $0.0002 per share15,000,000
                  preferred shares, par value $0.0001 per shareIssued
                  and outstanding:30,797,076
                  common shares at December 31, 2006
                and
                  30,558,352 at September 30, 2006
              
              6,159
              
              6,111792,592
                  Series A preferred sharesat
                  December 31, 2006,
                and
                  at September 30, 2006
              
              79
              
              793,000,750
                  Series B preferred sharesat
                  December 31, 2006,
                and
                  at September 30, 2006
              
              300
              
              300Additional
                  paid-in capital
              
              16,689,895
              
              16,448,832**Accumulated
                  Deficit**
              
              (17,502,274)
              
              (17,195,512)(805,841)
              ****
              (740,190)****
              $
              6,751,981
              
              6,874,942
 
 The
        accompanying notes are an integral part of these consolidated financial
        statements.
  -3-
  
 **PAIVIS,
        CORP.**
 **(Formerly
        APO Health, Inc.)**
 
 **INTERIM
        CONSOLIDATED STATEMENTS OF OPERATIONS** **AND
        DEFECIT**
 **(Stated
        in U.S. Dollars)**
 
 
 
 **THREE
                  MONTHS ENDED**
                **December
                  31****2006**
              **2005****Revenue**
              $
              1,785,638
              $
              1,266,337**Cost
                  of Sales**
              
              1,373,048
              
              1,185,142412,590
              
              81,195**Expenses**Administrative
                  services
              
              15,669
              
              23,760Amortization
              
              27,552
              
              44,475Business
                  development
              
              -
              
              20,389Consulting
              
              138,000
              
              771,712Debt
                  Retirement Expense
              
              24,111
              
              501,469Foreign
                  Exchange
              
              (13,393)
              
              27,452Interest
                  Expense
              
              23,005
              
              3,129Investor
                  relations
              
              1,923
              
              1,524Marketing
              
              15,195
              
              2,626Media
                  design
              
              500
              
              2,000Office,
                  rent and sundry
              
              174,418
              
              75,567Professional
                  fees
              
              85,347
              
              46,413Travel
              
              30,472
              
              28,864Wages
                  and benefits
              
              196,553
              
              234,141719,352
              
              1,783,521**Loss
                  Before The Following**
              
              306,762
              
              1,702,326**Minority
                  Interest In Loss Of Subsidiary**
              
              -
              
              54,379**Net
                  Loss For The Period**
              $
              306,762
              $
              1,647,947**Net
                  Loss Per Share**,
                  Basic and diluted
              $
              0.01
              $
              0.01**Weighted
                  Average Number Of Common Shares Outstanding**
              
              30,768,219
              
              9,536,233
  The
        accompanying notes are an integral part of these consolidated financial
        statements.
  -4-
 
 **PAIVIS,
        CORP.**
 **(Formerly
        APO Health, Inc.)**
 
 **INTERIM
        CONSOLIDATED STATEMENTS OF CASH FLOWS**
 **(Stated
        in U.S. Dollars)**
 **THREE
                  MONTHS ENDED**
                **December
                  31****2006**
              **2005****Cash
                  Flows From Operating Activities**Loss
                  for the period from continuing operations
              **$**
              (306,762)
              $
              (1,647,947)**Adjustments
                  To Reconcile Net Loss To Net Cash Used By Operating
                  Activities**Amortization
              
              27,552
              
              44,474Issue
                  of common stock for services
              
              217,000
              
              668,149Debt
                  Retirement Inducement Expense
              
              24,111
              
              -Change
                  in working capital items:Goods
                  and Services Tax recoverable
              
              1,773
              
              (5,385)Accounts
                  Receivable
              
              89,147
              
              (44,825)Prepaid
                  expense
              
              (6,468)
              
              22,755Accounts
                  payable and accrued liabilities
              
              (223,102)
              
              648,017Other
                  Adjustments, net
              
              
              
              (54,098)(176,749)
              
              (368,860)**Cash
                  Flows From Investing Activities**-
              
              ---
              
              -**Cash
                  Flows From Financing Activities**Shares
                  issued for cash
              
              -
              
              419,980Loans
                  and advances payable
              
              165,791
              
              31,289165,791
              
              451,269**(Decrease)
                  Increase In Cash**
              
              (10,959)
              
              82,409**Cash,
                  Beginning Of Period**
              
              88,678
              
              5,660**Cash,
                  (Bank Indebtedness) End Of Period**
              **$**
              77,719
              $
              88,069**Supplemental
                  Disclosure of Non Cash Financing and Investing
                  Activities**Debt
                  issued for acquisition of investments
              
              -
              
              -Shares
                  issued for services
              
              217,000
              
              668,149Shares
                  issued for debt
              
              241,111
              
              481,469Shares
                  issued for acquisition of investments
              
              -
              
              -Shares
                  issued for deposit towards acquisition of investment
              
              -
              
              -**Supplemental
                  Disclosure Of Cash Flow Financing and Investing
                  Activities**(Note 11)Interest
                  paid
              **$**
              231
              $
              -Income
                  taxes paid
              
              -
              
              -
 
 The
        accompanying notes are an integral part of these consolidated financial
        statements.
 
  -5-
  **PAIVIS,
        CORP.**
 **(Formerly
        APO Health, Inc.)**
 
 **NOTES
        TO INERIM CONSOLIDATED FINANCIAL STATEMENTS**
 
 **DECEMBER
        31, 2006**
 **(Unaudited)**
 **(Stated
        in U.S. Dollars)**
 
 **1.**  **NATURE
        OF OPERATIONS**
 
 Organization
 
 The
        Company was incorporated in the State of Nevada, U.S.A., on April 28, 1997.
 
 On
        April
        21, 2006, PAIVIS, Corp. (f/k/a APO Health, Inc)., a Nevada corporation (“APO”),
        entered into a definitive Agreement and Plan of Merger (the “Merger Agreement”)
        with APO Health Acquisition Corp, Inc., a Nevada corporation and wholly-owned
        subsidiary of APO (“APO Acquisition”), and Jupiter Global Holdings, Corp., a
        Nevada corporation (“Jupiter”). As per the Merger Agreement provided that upon
        the terms and subject to the conditions set forth in the Merger Agreement,
        APO
        Acquisition merged with and into Jupiter, with Jupiter being the surviving
        corporation and a wholly-owned subsidiary of APO. Historical Financial
        Statements presented are those of Jupiter Global Holdings Corp.
 
 Business
        Activities
 
 The
        Company’s business operations consist of telecommunications switching services.
        The Company is a facility-based wholesale telecommunications carrier that
        delivers many application/value-added services within the prepaid services
        space. The Company operates and maintains a robust switching facility, offering
        over 16,000 ports with connectivity to most of the tier 1 carriers in the
        US and
        manages an extensive international (A-Z) network.  In addition to the
        wholesale business, The Company maintains a large retail distribution network
        for direct to consumer services. The Company’s products are sold through
        approximately 3,000 retail outlets in the United States and our distribution
        is
        rapidly expanding.
 
 Going
        Concern
 
 Since
        inception, the Company has suffered recurring losses, net cash outflows from
        operations and, at December 31, 2006, has accumulated a deficit of $17,502,274
        and a working capital deficiency of $7,122,059. The Company expects to continue
        to incur substantial losses to continue the growth of its business. Since
        its
        inception, the Company has funded operations through common stock issuances
        and
        related party loans in order to meet its strategic objectives. Management
        believes that sufficient funding will be available to meet its business
        objectives, including anticipated cash needs for working capital, and is
        currently evaluating several financing options. However, there can be no
        assurance that the Company will be able to obtain sufficient funds to continue
        the business growth of and, if successful, to grow the sale of its products
        and
        services under development. As a result of the foregoing, there exists
        substantial doubt about the Company’s ability to continue as a going concern.
        These consolidated financial statements do not include any adjustments that
        might result if the Company is unable to realize its assets and settle its
        obligations in the normal course of business.
  -6-
  
 **PAIVIS,
        CORP.**
 **(Formerly
        APO Health, Inc.)**
 
 **NOTES
        TO INERIM CONSOLIDATED FINANCIAL STATEMENTS**
 
 **DECEMBER
        31, 2006**
 **(Unaudited)**
 **(Stated
        in U.S. Dollars)**
 
 **1.**  **NATURE
        OF OPERATIONS (continued)**
 
 The
        consolidated financial statements of the Company have been prepared in
        accordance with generally accepted accounting principles in the United States
        of
        America. Because a precise determination of many assets and liabilities is
        dependent upon future events, the preparation of consolidated financial
        statements for a period necessarily involves the use of estimates which have
        been made using careful judgment.
 
 The
        consolidated financial statements have, in management’s opinion, been properly
        prepared within reasonable limits of materiality and within the framework
        of the
        significant accounting policies summarized below:
 
 Consolidation
 
 These
        consolidated financial statements include the accounts of the Company, its
        100%
        owned subsidiaries, Jupiter Global Holdings, Corp., MACRO Communications,
        Inc.,
        Trucall Solutions Inc., RRUN Labs Incorporated, LIVESTAR Entertainment Canada
        Inc., 1615496 Ontario Ltd., 1614718 Ontario Inc., LIVESTAR Entertainment
        Establishment Ltd., LIVESTAR Entertainment Events International Inc., its
        67%
        owned subsidiary, RAHX, Inc., and its 51% owned subsidiary LIVE & Cool One,
        Inc..
 
 **2.**  **SIGNIFICANT ACCOUNTING POLICIES**
 
 a)  Income
        Taxes
 
 The
        Company has adopted Statement of Financial Accounting Standards No. 109 -
        “Accounting for Income Taxes” (SFAS 109). This standard requires the use of an
        asset and liability approach for financial accounting and reporting on income
        taxes. If it is more likely than not that some portion or all of a deferred
        tax
        asset will not be realized, a valuation allowance is recognized.
 
 b)
              Amortization
 
 Capital
        assets are being amortized over their estimated useful lives on the
        straight-line basis at the following rates:
 
 Computer
                  equipment
              3
                  yearsTelecom
                  Equipment
              5
                  years
 
  -7-
  
 **PAIVIS,
        CORP.**
 **(Formerly
        APO Health, Inc.)**
 
 **NOTES
        TO INERIM CONSOLIDATED FINANCIAL STATEMENTS**
 
 **DECEMBER
        31, 2006**
 **(Unaudited)**
 **(Stated
        in U.S. Dollars)**
 
 **2.**  **SIGNIFICANT ACCOUNTING POLICIES (continued)**
 
 c)
              Stock
                  Based Compensation
 
 The
        Company accounts for stock based employee compensation arrangements in
        accordance with the provisions of the Statement of Financial Accounting
        Standards No. 123 - “Accounting for Stock Based Compensation” (SFAS No. 123).
        Under SFAS No.123, compensation expense is recognized based on the Fair Market
        Value of the options granted.
 
 d)
              Financial
                  Instruments
 
 The
        Company’s financial instruments consist of cash, accounts receivable, Goods and
        Services Tax recoverable, accounts payable and accrued liabilities, and loans
        and advances payable.
 
 Unless
        otherwise noted, it is management’s opinion that this Company is not exposed to
        significant interest or credit risks arising from these financial instruments.
        The fair value of these financial instruments approximate their carrying
        values,
        unless otherwise noted.
 
 e)
              Net
                  Loss Per Share
 
 Basic
        earnings per share is computed by dividing income available to common
        shareholders by the weighted average number of common shares outstanding
        in the
        period. Diluted earnings per share takes into consideration common shares
        outstanding (computed under basic earnings per share) and potentially dilutive
        common stock equivalents including warrants, options and convertible
        instruments. Diluted loss per share equals loss per share as the exercise
        of any
        common stock equivalents would be anti-dilutive.
 
 f)
              Foreign
                  Currency Translation
 
 Transaction
        amounts denominated in foreign currencies are translated at exchange rates
        prevailing at transaction dates. Carrying values of monetary assets and
        liabilities are adjusted at each balance sheet date to reflect the exchange
        rate
        at that date. Non-monetary assets and liabilities are translated at the exchange
        rate on the original transaction date. Gains and losses from restatement
        of
        foreign currency monetary and non-monetary assets and liabilities are included
        in the statements of operations. Revenues and expenses are translated at
        the
        rates of exchange prevailing on the dates such items are recognized in the
        statements of operations.
  -8-
  
 **PAIVIS,
        CORP.**
 **(Formerly
        APO Health, Inc.)**
 
 **NOTES
        TO INERIM CONSOLIDATED FINANCIAL STATEMENTS**
 
 **DECEMBER
        31, 2006**
 **(Unaudited)**
 **(Stated
        in U.S. Dollars)**
 
 **2.**  **SIGNIFICANT ACCOUNTING POLICIES (continued)**
 
 g)
              Revenue
                  Recognition
 
 The
        Company recognizes revenue upon the sale and activation of a telephone calling
        card.
 
 
 **3.**
              **CAPITAL
                  ASSETS**
 
 **December
                  31, 2006****ACCUMULATED**
              **NET
                  BOOK******
              **COST**
              **AMORTIZATION**
              **VALUE**Computer
                  equipment
              $
              18,016
              $
              17,508
              $
              508Telecom
                  equipment
              
              1,063,065
              
              990,163
              
              72,902$
              1,081,081
              $
              1,007,671
              ****$
              73,410**December
                  31, 2005****ACCUMULATED**
              **NET
                  BOOK******
              **COST**
              **AMORTIZATION**
              **VALUE**Computer
                  equipment
              $
              18,016
              $
              16,161
              ****$
              1,855Telecom
                  equipment
              
              1,063,065
              
              806,456
              
              256,609$
              1,081081
              
              822,617
              
              258,464
 
 At
        December 31, 2006 (December 31, 2005) the net book value of equipment serving
        as
        collateral for equipment and bank borrowings is $72,902 ($256,609).
 
  -9-
  
 **PAIVIS,
        CORP.**
 **(Formerly
        APO Health, Inc.)**
 
 **NOTES
        TO INERIM CONSOLIDATED FINANCIAL STATEMENTS**
 
 **DECEMBER
        31, 2006**
 **(Unaudited)**
 **(Stated
        in U.S. Dollars)**
 
 
 **4.**  **OBLIGATIONS
        UNDER CAPITAL LEASES**
 
 Included
        within Loans & Advances Payables is equipment under capital leases at
        December 31, 2006 and 2005 as follows:
 
 **December
                  31**
                **2006**
              **December
                  31**
                **2005**Cost
              $
              -
              $
              923,572Less
                  Accumulated Depreciation
              
              -
              
              (698,920)Net
                  Book Value
              
              -
              
              224,652
 
 As
        at
        December 31, 2006, there are no more capital leases outstanding with the
        Company.
 
 **5.**  **CONTINGENCIES**
 
 **Litigation**
 
 The
        Company is in settlement negotiations with a telecom carrier who has filed
        proceedings for delinquent payments. Amounts payable to this vendor have
        been
        recorded in accounts payable as at December 31, 2006. Management believes
        the
        ultimate disposition of these matters will not have a material adverse impact
        on
        the operations or financial condition of the Company.
 
 The
        Company is a defendant in a lawsuit filed by a former service provider.
        Management believes the claim is without merit and that any potential judgement
        against the Company would not have a material adverse impact on the operations
        or financial condition of the Company. Accordingly no contingent liability
        has
        been accrued.
 
 
  -10-
  
 **PAIVIS,
        CORP.**
 **(Formerly
        APO Health, Inc.)**
 
 **NOTES
        TO INERIM CONSOLIDATED FINANCIAL STATEMENTS**
 
 **DECEMBER
        31, 2006**
 **(Unaudited)**
 **(Stated
        in U.S. Dollars)**
 
 **6.**  **LOANS
        AND ADVANCES**
 
 All
        loans
        and advances payable are past due or are repayable within one year, unsecured,
        not convertible into the Company stock. At the period ending December 31,
        2006,
        loans and advances consisted of:
 
 **December
                  31**
                **2006**
              **September
                  30**
                **2006**Loans
                  & Advances-
                  past due
              **$**
              1,208,192
              $
              1,208,192-
                  due within one year
              
              1,612,720
              
              1,446,929Total
                  Loans & Advances Payable
              **$**
              2,820,912
              $
              2,655,121
 
 The
        past
        due loans and advances were issued in the period ended December 31, 2006,
        and
        the holders have not demanded payment.
 
 Of
        the
        Loans and Advances, additional details have been listed below:
 
 **December
                  31**
                **2006**
              **September
                  30**
                **2006**Bears
                  no interest
              $
              418,565
              $
              418,565Bears
                  no interest, paid Loan fee of $153,857and $ 134,832
              
              1,699,365
              
              1,536,862Bears
                  an interest rate of 8 %
              
              114,970
              
              112,953Bears
                  an interest rate of 5%
              
              116,320
              
              115,049Bears
                  an interest rate 8.8%
              
              471,692
              
              471,692Total
                  Loan & Advances Payable
              $
              2,820,912
              $
              2,655,121
 
 
  -11-
  
 **PAIVIS,
        CORP.**
 **(Formerly
        APO Health, Inc.)**
 
 **NOTES
        TO INERIM CONSOLIDATED FINANCIAL STATEMENTS**
 
 **DECEMBER
        31, 2006**
 **(Unaudited)**
 **(Stated
        in U.S. Dollars)**
 
 
 **7.**  **WARRANTS
        OUTSTANDING**
 
 
 As
        at
        December 31, 2006, share purchase warrants were outstanding for the purchase
        of
        common shares as follows:
 
 **NUMBER**
                **OF
                  SHARES**
              
              **PRICE**
                **PER
                  SHARE**
              **EXPIRY
                  DATE**2,250,000
              
              $
              1.50
              June
                  1, 2009200,000
              
              $
              1.50
              June
                  1, 20092,450,000
 
 
 A
        summary
        of the changes in shares which may be purchased on exercise of warrants for
        the
        year ended December 31, 2006 is presented below:
 **NUMBER**
                  **OF**
                  **SHARES**
                **WEIGHTED**
                  **AVERAGE**
                  **EXERCISE**
                  **PRICE**Balance,
                    September 30, 2005
                0Granted
                2,450,000
                
                1.50Balance,
                    September 30, 2006
                2,450,000
                $
                1.50No
                    Warrant Activity
                0Balance,
                    December 31, 2006
                2,450,000
                $
                1.50
  
 At
        December 31, 2006 a total of 2 warrants remain issued and outstanding, and
        underlie the shares listed in the table above.
 
  -12-
  
 **PAIVIS,
        CORP.**
 **(Formerly
        APO Health, Inc.)**
 
 **NOTES
        TO INERIM CONSOLIDATED FINANCIAL STATEMENTS**
 
 **DECEMBER
        31, 2006**
 **(Unaudited)**
 **(Stated
        in U.S. Dollars)**
 
 **8.**  **BUSINESS
        SEGMENTS**
 
 The
        Company currently operates in a single business segment, “Telephone
        Communications”, in a single geographic area, North America.
 
 
 **9.**  **RELATED
        PARTY TRANSACTIONS**
 
 a)
              Included
                  in accounts payable at December 31, 2006 is $777,042.90 (2005 -
                  $178,645.46) owing to directors or companies controlled by
                  directors.
 
 b)
              Included
                  in loans and advances payable at December 31, 2006 is $104,013.82
                  (2005 -
                  $142,830.83) owing to directors or a companies controlled by
                  directors.
 
 c)
              During
                  the year ended December 31, 2006, the Company incurred $90,000.00
                  (2005-
                  $76,700.00) in consulting 
 d)
                During
                    the year ended December 31, 2006, the Company incurred $10,624.67
                    (2005 -
                    $13,671.54) in administration, office, and equipment rental expenses
                    with
                    companies controlled by
                    directors.


-13-


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




**FORWARD-LOOKING
      STATEMENTS**





Except
      for the historical information and discussions contained herein, statements
      contained in this Form 10-QSB may constitute forward-looking statements within
      the meaning of the Private Securities Litigation Reform Act of 1995. These
      statements involve a number of risks, uncertainties and other factors that
      could
      cause actual results to differ materially, including any projections of
      earnings, revenues, or other financial items; any statements of the plans,
      strategies, and objectives of management for future operation; any statements
      concerning proposed new products, services, or developments, any statements
      regarding future economic conditions or performance, statements of belief,
      statements of assumptions underlying any of the foregoing and other risks,
      uncertainties and factors discussed elsewhere in this Form 10-QSB or in the
      Company’s other filings with the Securities and Exchange Commission





***OVERVIEW***





Paivis
      Corp.’s (“Paivis”, the “Company” or the “Registrant”) business operations
      commenced June 2000 and consist of telecommunications switching services. Paivis
      is facility-based wholesale telecommunications carrier that delivers many
      application/value-added services within the prepaid services space. The Company
      operates and maintains a robust switching facility, offering over 16,000 ports
      with connectivity to most of the tier 1 carriers in the US and manages an
      extensive international (A-Z) network.  In addition to the wholesale
      business, Paivis maintains a large retail distribution network for direct to
      consumer services. Our products are sold through approximately 3,000 retail
      outlets in the United States and our distribution is rapidly expanding.




The
      future growth of the Company is focused on implementing a plan of growth of
      our
      current business operations, and also growth through acquisitions. The Company
      is currently in discussions with several acquisition candidates.




The
      following analysis discusses changes in the financial condition and results
      of
      operations at and for the three months periods ended on December 30, 2006 and
      2005, and should be read in conjunction with our unaudited consolidated
      financial statements and the notes thereto. This subsection of MD&A is an
      overview of the important factors that management focuses on in evaluating
      our
      businesses, financial condition and operating performance, our overall business
      strategy and our earnings, if any, for the periods covered.





***OUR
      COMPANY HISTORY***




Paivis,Corp,
      (formerly known as APO Health, Inc., Internetfinancialcorp.com, Caribbean
      Ventures Inc., and Dom Caribe Ltd. was originally incorporated in the State
      of
      Nevada in April 1997. From mid 2001 until mid 2006, our predecessor, APO Health,
      Inc. was primarily engaged in the business of wholesale medical products. In
      May
      of 2006 the Registrant completed a Merger transaction (details below) where
      effectively Jupiter Global Holdings, Corp. became a wholly owned subsidiary
      of
      the Registrant. With completion of the Merger transaction the Registrant
      effected a sale of the APO Health subsidiary (“APO Health NY”) responsible for
      the business of wholesale medical products (details below). Furthermore, due
      to
      the Merger transaction and subsequent sale of APO Health NY the Registrants
      business will be primarily engaged in the core operating business of Jupiter,
      prepaid technologies and telecom-based services.





Headquartered
      in Atlanta, Georgia, the Company is publicly traded and Paivis, Corp. presently
      conducts its business operations through its operating subsidiaries located
      in
      the United States.





***OUR
      BUSINESS OPERATIONS***





Paivis’
      present business operations commenced June 2000 and involve providing prepaid
      long distance services. We generate revenues through the domestic and foreign
      sale of a variety of telecommunications products and services, such as prepaid
      calling cards, prepaid wireless service and international wholesale termination.
      Our products are sold through approximately 3,000 retail outlets in the United
      States and our distribution is rapidly expanding.





The
      discussion below of our performance is based upon our consolidated financial
      statements as of and for the three months periods ended December30, 2006 and
      2005.


.





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**RESULTS
      OF OPERATIONS**





FOR
      THE
      THREE MONTH PERIOD ENDED DECEMBER 31, 2006





For
      the
      three-month period ended December 31, 2006, the Company earned revenues of
      $1,785,638. The revenues were from sales of airtime related to telephone calling
      cards.





During
      the three month period ended December 31, 2006, the Company incurred operational
      expenses of $719,352. These operating expenses included: consulting fees of
      $138,000, wages and benefits of $196,553, and professional fees of $85.347
      for
      the three month period ending December 31, 2006.





During
      the three month period ended December 31, 2006, the Company incurred a net
      loss
      from operations of $306,762.





FOR
      THE
      THREE MONTH PERIOD ENDED DECEMBER 31, 2006, COMPARED TO THE THREE MONTH PERIOD
      ENDED DECEMBER 31, 2005.





For
      the
      three month period ended December 31, 2006, the Company earned revenues of
      $1,785,638, as compared to revenues of $1,266,337 for the same period ended
      December 31, 2005. The revenues in 2006 are a result of the Company’s continued
      efforts to grow its customer base.





For
      the
      three month period ended December 31, 2006, the Company incurred operational
      expenses of $719,352 as compared to $1,783,521 during the same period in the
      previous year. These operating expenses included: consulting fees of $138,000
      and $664,913; wages & benefits of $196,553 and $234,141, and professional
      fees of $85,347 and $46,413 for the three month period ended December 31, 2006
      and 2005, respectively. The variation in expenses from December 31, 2006 as
      compared to the same period in the previous year is due to the efforts to
      re-organize its operations, and cut costs.





The
      Company incurred a net loss from operations of $306,762 for the fiscal quarter
      ended December 31, 2006, as compared to $1,647,947 for the same period in the
      previous year.





SIGNIFICANT
      ACCOUNTING POLICIES





Our
      significant accounting policies have been outlined in our 10KSB filing for
      the
      year ending September 30, 2006, and are thus incorporated by reference. We
      have
      had no significant changes to our accounting policies or assumptions in the
      3
      month period ending December 31, 2006.





**Liquidity
      and Financial Condition As Of December 31, 2006**





We
      had
      cash-on hand totaling $77,719 as of December 31, 2006.




We
      believe that our currently available working capital provided by operating
      activities may be insufficient to meet our operations at our current level
      and
      working capital and capital expenditure needs over the next 12 months. Our
      future capital requirements will depend on many factors, including our rate
      of
      revenue growth, the expansion of our marketing and sales activities, the timing
      and extent of spending to support product development efforts and expansion
      into
      new territories, the timing of introductions of new products or services, the
      timing of enhancements to existing products and services and the timing of
      capital expenditures. Also, we may make investments in, or acquisitions of,
      complementary businesses, services or technologies which could also require
      us
      to seek additional equity or debt financing. To the extent that available funds
      are insufficient to fund our future activities, we may need to raise additional
      funds through public or private equity or debt financing. Additional funds
      may
      not be available on terms favorable to us or at all.





Management
      plans on initiating a series of securities offerings to raise the investment
      capital needed to meet our acquisition and development plans. Paivis hopes
      to
      secure the financing to satisfy the capital needs through the execution of
      various funding methods, primarily financing through, private placement
      investments or debt financing. Paivis hopes to achieve this by securing
      relationships with accredited individual investors, investment bankers, venture
      capitalists, hedge funds and/or finance investment advisors that have the
      experience and relationships to aid Paivis with its capital raising efforts.
      The
      source of the capital may be comprised of a mix of principal shareholders,
      private investors and venture capital companies.





If
      needed
      capital investment for our acquisitions or developments is not available, in
      whole or in part, we intend to delay the implementation plan regarding our
      acquisitions or development plans until sufficient investment capital becomes
      available. We cannot give any assurances that we will raise sufficient
      investment capital to meet the business plan. In addition to delays to the
      implementation plan regarding our acquisition or development plans due to
      insufficiency of investment capital, we may suffer other consequences, including
      but not limited to the following: We may have to significantly alter the scope
      of our business plan and subsequent capital requirements; We may have to suspend
      or discontinue operations of one or more of our business units or; we may have
      to suspend or discontinue operations of the Company if we become insolvent
      as a
      result.





Until
      planned acquisitions and operating activities begin to produce significant
      revenues and subsequent positive cash flow, we will be reliant on capital
      received from private placements, loans, and the exercise of options and
      warrants.





-15-


**OFF-BALANCE
      SHEET ARRANGEMENTS**




The
      Company does not have any off-balance sheet arrangements that are likely to
      have
      a current or future effect on the Company's financial condition, revenues or
      expenses, results of operations or capital resources.




**ITEM
      3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET
      RISK.**




**ITEM
      4. CONTROLS AND PROCEDURES.**




As
      of the
      end of the period covered by this report the Company conducted an evaluation,
      under the supervision and with the participation of its principal executive
      officer and principal financial officer, of the Company's disclosure controls
      and procedures (as defined in Rule 13a-15(e) and Rule 15d-15(e) of the Exchange
      Act). Based upon this evaluation, the Company's principal executive officer
      and
      principal financial officer concluded that the Company's disclosure controls
      and
      procedures are effective to ensure that information required to be disclosed
      by
      the Company in the reports that it files or submits under the Exchange Act
      is:
      (1) accumulated and communicated to the Company's management, including its
      principal executive officer and principal financial officer, as appropriate
      to
      allow timely decisions regarding required disclosure; and (2) recorded,
      processed, summarized and reported, within the time periods specified in the
      Commission's rules and forms. There was no change in the Company's internal
      controls or in other factors that could affect these controls during the
      Company's last fiscal quarter that has materially affected, or is reasonably
      likely to materially affect, the Company's s internal control over financial
      reporting.







-16-




**PART
      II - OTHER INFORMATION**




**ITEM
      1. LEGAL PROCEEDINGS.**




During
      the period covered by this report, the Company was a party to the following
      legal proceedings, one of which has been fully resolved as of the date of this
      report.





Jenkins
      v. Macro Communications, Inc. Superior Court of Gwinnett County, Georgia, File
      No.: 06-C-03746-S5
      was commenced March 14, 2006 and a full and final settlement agreement was
      entered shortly after the suit was filed. Of the total amount of the settlement
      amount of $23,788.70, we paid $5,000 on June 6, 2006 and the balance of the
      amount we agreed to pay to resolve this case was fully paid on March 2, 2007.
      This legal proceeding has been terminated.





iBasis,
      Inc. v. Macro Communications, Inc., Superior Court of Gwinnett County, Georgia,
      File No.: 06A-09136-8. iBasis, Inc. was a claim filed in Suffolk Superior Trial
      Court of the Commonwealth of Massachusetts, File No.: SUCV2004-04047-C, wherein
      a default judgment was entered against our subsidiary, Macro Communications,
      Inc. on September, 20, 2006 for the sum of $192,022.47 principal and 1.5% per
      month interest accruing as of September 30,2003, the sum of $5,351.99 principal
      and 1.5% per month interest accruing as of August 31, 2003, and costs of
      $514.05. This Massachusetts judgment remains unpaid. On October 4, 2006, iBasis
      filed suit in Georgia to domesticate the Massachusetts judgment. After a hearing
      to determine whether or note the Massachusetts judgment should be enforceable
      in
      Georgia as a domesticated judgment, the Superior Court of Gwinnett County,
      Georgia entered an order on March 5, 2007 granting enforcement to the
      judgment.





Lastly,
      On February, 15, 2007 the Company filed a lawsuit against John J. Donnelly
      and
      Executive Transfer & Registrar Inc. (“Executive Registrar”) in Colorado
      state court. The Company filed the lawsuit to obtain an emergency restraining
      order to compel Executive Registrar, the Company’s former stock transfer agent,
      as required by rules and procedures mandated by the U.S. Securities and Exchange
      Commission, to transfer the Company’s stock books and records to the Company’s
      newly appointed stock transfer agent and to compel Executive Registrar to file
      it’s notice of termination with the Depository Trust Company as required by
      rules of the U.S. Securities and Exchange Commission. On March 2, 2007, a
      consent order was entered into by the Company and Executive Registrar providing
      for the delivery of all of our stock transfer records to our newly appointed
      stock transfer agent. The finalization of the terms of this consent order is
      under way at the time of this report, but the Company is confident that legal
      proceedings we instituted to compel our former stock transfer agent to
      relinquish our stock transfer records, will be completed shortly. However,
      it is
      also our intention to seek monetary damages, including attorneys’ fees, costs of
      suit and punitive damages against both Mr. Donnelly and Executive Transfer
      for
      their unwarranted and tortious interference with the Company’s stock transfer
      and shareholder records, which aspect of this legal proceeding has not yet
      been
      commenced.




**ITEM
      2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF
      PROCEEDS.**




None.




**ITEM
      3. DEFAULTS UPON SENIOR SECURITIES.**




None.




**ITEM
      4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.**




None.




**ITEM
      5. OTHER INFORMATION.**




None.




**ITEM
      6. EXHIBITS.**




31.1
      Certification by Gregory Bauer,
      Chief Executive Officer and Principal Financial
      Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of2002.




32.1
      Certification by Gregory Bauer, Chief Executive Officer and PrincipalFinancial
      Officer, pursuant to Section 906 of the Sarbanes-Oxley Act of2002.




-17-


**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.


**PAIVIS,
              CORP.**Date: March
              12, 2007
            By:
            /s/ 
Gregory
              BauerGregory Bauer,
                Chief Executive
              Officer,
                Acting Principal
              Accounting
                Officer








-18-