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 September 30,2007

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

      For the transition period from:

                        Commission file number 000-30115
                                               ---------

                         HANKERSEN INTERNATIONAL CORP.
                         -----------------------------
       (Exact name of Small Business Issuer as specified in its charter.)

            DELAWARE                                            13-3912047
--------------------------------------------------------------------------------
(State of other jurisdiction of                               (IRS Employer
 incorporation or organization)                             Identification No.)

                        3rd Floor, A Tower of Chuang Xin
                              Information Building
     No. 72 Second Keji Road, Hi Tech Zone, Xi'An, Shaanxi 710075 P.R. CHINA
--------------------------------------------------------------------------------
          (Address of principal executive offices, including zip code)

                              (011) 86-13301996766
                (Issuer's telephone number, including area code)

--------------------------------------------------------------------------------
                 (Former Address, if changed since last report)

Check whether the Issuer (1) has filed all reports required to be filed by
Section 13 or 15(d) of the Securities 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 [ ]

State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date: On November 7, 2007 there were
35,413,850 shares of Common Stock, par value $.0001 per share, outstanding.

Indicate by check mark whether the Registrant is a shell company (as defined in
Rule 12b-2 of the Securities Exchange Act of 1934) (check one): Yes [ ] No [X ]
<PAGE>

1

                          HANKERSEN INTERNATIONAL CORP.
                                   FORM 10-QSB
                    QUARTERLY PERIOD ENDED September 30, 2007

                                      INDEX

                                                                            Page
                                                                            ----

PART I - FINANCIAL INFORMATION

      Item 1 - Financial Statements

      Consolidated Balance Sheets (Unaudited) as of September 30, 2007
               and (Audited) December 31, 2006                                 2
      Consolidated Statements of Operations (Unaudited)
               For the Three Months and Nine Months Ended
               September 30, 2007 and 2006                                     3
      Consolidated Statements of Cash Flows (Unaudited)
               For the Nine Months Ended September 30, 2007 and 2006           4
      Notes to Consolidated Financial Statements (Unaudited)                5-10

      Item 2 - Management's Discussion and Analysis or
               Plan of Operation                                           10-17

      Item 3 - Controls and Procedures                                        17

PART II - OTHER INFORMATION

      Item 1 - Legal Proceedings                                              18

      Item 2 - Unregistered Sales of Equity Securities and
               Use of Proceeds                                                18

      Item 3 - Default upon Senior Securities                                 18

      Item 4 - Submission of Matters to a Vote of Security Holders            18

      Item 5 - Other Information                                              18

      Item 6 - Exhibits                                                       18
<PAGE>

                                     PART I
                              FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

HANKERSEN INTERNATIONAL CORP. AND SUBSIDIARIES
(FORMERLY KUSHI NATURAL FOODS CORP. AND SUBSIDIARIES)
CONSOLIDATED BALANCE SHEET

<TABLE>
<CAPTION>
                                                                               SEPTEMBER 30, 2007    DECEMBER 31, 2006
                                                                               ------------------   ------------------
                                                                                    Unaudited             Audited
<S>                                                                            <C>                  <C>
Assets
Current Assets
  Cash and equivalents                                                         $          733,190   $          564,733
  Accounts receivable, net of allowance for doubtful accounts of $10,664 and
  $9,955, respectively                                                                  2,122,042            1,981,041
  Inventories                                                                           1,875,613              698,174
  Advance to unrelated party                                                                   --            1,922,067
  Advance to suppliers                                                                  1,218,339            1,488,089
  Deposit for acquisition                                                               1,334,615                   --
  Prepayments and other current assets                                                     31,585               40,964
                                                                               ------------------   ------------------
    Total Current Assets                                                                7,315,384            6,695,068

Property and Equipment - Net                                                            2,110,126            2,207,104
Deposit for Purchase of Fixed Assets                                                    1,841,768            1,793,929
Construction in Progress                                                                2,747,174            1,383,888
Investment - At Cost                                                                    1,868,460            1,793,929
Land Use Right - Net                                                                      157,974              155,018
                                                                               ------------------   ------------------
    Total Assets                                                                       16,040,886           14,028,936
                                                                               ==================   ==================
Liabilities and Stockholders' Equity
Current Liabilities
  Accounts payable and accrued expenses                                                   829,777              606,746
  Loan payable                                                                            533,846              896,964
  Taxes payable                                                                           435,156              284,221
  Due to stockholders/officers                                                            562,187              121,684
  Other current liabilities                                                                25,051               10,263
                                                                               ------------------   ------------------
    Total Current Liabilities                                                           2,386,017            1,919,878

Minority Interest                                                                       1,581,400            1,364,083

Stockholders' Equity
  Series A preferred stock, $0.0001 par value, 5,000,000 shares authorized,
    0 shares issued and outstanding, respectively                                              --                   --
  Common stock, $0.0001 par value, 200,000,000 shares authorized,
    35,413,850 issued and outstanding, respectively                                         3,541                3,541
  Additional paid-in capital                                                            4,396,772            4,396,772
  Reserve funds                                                                         1,432,992            1,432,992
  Retained earnings                                                                     5,210,713            4,276,312
  Accumulated other comprehensives income                                               1,029,451              635,358
                                                                               ------------------   ------------------
    Total Stockholders' Equity                                                         12,073,469           10,744,975
                                                                               ------------------   ------------------
    Total Liabilities and Stockholders' Equity                                 $       16,040,886   $       14,028,936
                                                                               ==================   ==================
</TABLE>

See notes to consolidated financial statements.


                                       2
<PAGE>

HANKERSEN INTERNATIONAL CORP. AND SUBSIDIARIES
(FORMERLY KUSHI NATURAL FOODS CORP. AND SUBSIDIARIES)
CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)
FOR THREE MONTHS AND NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006

<TABLE>
<CAPTION>
                                            For Three Months Ended September 30,   For Nine Months Ended September 30,
                                            ------------------------------------   -----------------------------------
                                                  2007                2006               2007               2006
                                               Unaudited           Unaudited          Unaudited          Unaudited
<S>                                         <C>                 <C>                <C>                <C>
Revenues                                    $      4,134,630    $      3,907,418   $      9,411,021   $      8,646,522
Cost of Goods Sold                                 2,996,475           3,097,971          6,904,731          6,690,156
                                            ----------------    ----------------   ----------------   ----------------
Gross Profit                                       1,138,155             809,447          2,506,290          1,956,366
Operating Expenses
Selling expenses                                     447,886             465,437          1,033,200            999,794
General and administrative expense                    95,773             128,281            297,860            391,477
                                            ----------------    ----------------   ----------------   ----------------
Total Operating Expenses                             543,659             593,718          1,331,060          1,391,271
                                            ----------------    ----------------   ----------------   ----------------
Income From Operations                               594,496             215,729          1,175,230            565,095
                                            ----------------    ----------------   ----------------   ----------------
Other Income (Expense)
  Interest (expense) income, net                     (15,250)             16,791              6,820             53,958
  Other (expense) income, net                        (13,843)             17,168             22,625             51,232
                                            ----------------    ----------------   ----------------   ----------------
Total Other (expense) Income                         (29,093)             33,959             29,445            105,190
                                            ----------------    ----------------   ----------------   ----------------
Income Before Taxes and Minority Interest            565,403             249,688          1,204,675            670,285
Income Tax Provision                                  89,136              39,295            185,731            110,004
                                            ----------------    ----------------   ----------------   ----------------
Income Before Minority Interest                      476,267             210,393          1,018,944            560,281
Minority Interest                                     40,280              13,112             84,543             52,862
                                            ----------------    ----------------   ----------------   ----------------
Net Income                                  $        435,987    $        197,281   $        934,401   $        507,419
                                            ================    ================   ================   ================
Other Comprehensive Income:
Foreign Currency Translation Gain                    188,975             132,667            394,093            239,133
                                            ----------------    ----------------   ----------------   ----------------
Comprehensive Income                        $        624,962    $        329,948   $      1,328,494   $        746,552
                                            ================    ================   ================   ================
Net Income Per Common Share
  - Basic                                   $           0.01    $           0.01   $           0.03   $           0.06
                                            ================    ================   ================   ================
  - Diluted:                                $           0.01    $           0.01   $           0.03   $           0.01
                                            ================    ================   ================   ================
Weighted Common Shares Outstanding*
  - Basic                                         35,413,850          15,387,227         35,413,850          8,948,419
                                            ================    ================   ================   ================
  - Diluted:                                      35,413,850          35,295,727         35,413,850         35,295,727
                                            ================    ================   ================   ================
</TABLE>

*As restated to reflect recapitalization and the subsequent reverse stock split.

See notes to consolidated financial statements.


                                       3
<PAGE>

HANKERSEN INTERNATIONAL CORP. AND SUBSIDIARIES
(FORMERLY KUSHI NATURAL FOODS CORP. AND SUBSIDIARIES)
CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED)
FOR NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006

<TABLE>
<CAPTION>
                                                                 For the Nine Months Ended September 30,
                                                                ----------------------------------------
                                                                       2007                  2006
                                                                ------------------    ------------------
                                                                    Unaudited             Unaudited
<S>                                                             <C>                   <C>
CASH FLOWS FROM OPERATING ACTIVITIES
NET INCOME                                                      $          934,401    $          507,419
Adjustments to Reconcile Net Income to Net Cash
  Provided by Operating Activities
    Depreciation and amortization                                          188,869               171,336
    Bad debt adjustment                                                        288                    --
    Minority interest                                                       84,543                52,862
    Changes in operating assets and liabilities:
      Accounts receivable                                                  (56,638)             (303,988)
      Inventories                                                       (1,102,622)              561,361
      Advance to suppliers                                                 318,349              (516,567)
      Prepayments and other current assets                                  10,639               (22,441)
      Accounts payable and accrued expenses                                189,932               278,461
      Taxes payable                                                        133,577                79,216
      Other current liabilities                                             13,789              (123,161)
                                                                ------------------    ------------------
NET CASH PROVIDED BY OPERATING ACTIVITIES                                  715,127               684,498
                                                                ------------------    ------------------
CASH FLOWS FROM INVESTING ACTIVITIES
  Proceeds from withdraw deposit for purchase of fixed assets               25,628                    --
  Payment for deposit for acquisition                                   (1,334,615)                   --
  Payment for purchase of equipment                                           (984)             (991,301)
  Payment for purchase of contruction in process                        (1,253,703)                   --
  Proceeds from repayment of advance to unrelated party                  1,922,067               978,910
                                                                ------------------    ------------------
NET CASH USED IN INVESTING ACTIVITIES                                     (641,607)              (12,391)
                                                                ------------------    ------------------
CASH FLOWS FROM FINANCING ACTIVITIES
  Payments to stockholders/officers                                         (8,061)                   --
  Proceeds from repayment stockholders/officers                            443,508             1,504,822
  Payment to short-term loan                                              (384,413)             (371,738)
                                                                ------------------    ------------------
NET CASH PROVIDED BY FINANCING ACTIVITIES                                   51,034             1,133,084
                                                                ------------------    ------------------
Net Increase in Cash and Equivalents                                       124,554             1,805,191
Effect of Exchange Rate Changes on Cash                                     43,903                50,042
Cash and Equivalents at Beginning of Period                                564,733               574,774
                                                                ------------------    ------------------
Cash and Equivalents at End of Period                           $          733,190    $        2,430,007
                                                                ==================    ==================
</TABLE>

See notes to consolidated financial statements


                                       4
<PAGE>

HANKERSEN INTERNATIONAL CORP. AND SUBSIDIARIES
(FORMERLY KUSHI NATURAL FOODS CORP. AND SUBSIDIARIES)
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

1. BASIS OF PRESENTATION

      A) INTERIM FINANCIAL STATEMENTS:

The unaudited consolidated financial statements of Hankersen International Corp.
and subsidiaries, f/k/a Kushi Natural Foods Corp and subsidiaries., ("We"") have
been prepared in accordance with U.S. generally accepted accounting principles
for interim financial information and pursuant to the requirements for reporting
on Form 10-Q. Accordingly, they do not include all the information and footnotes
required by accounting principles generally accepted in the United States of
America for annual financial statements. However, the information included in
these interim financial statements reflects all adjustments (consisting solely
of normal recurring adjustments) which are, in the opinion of management,
necessary for the fair presentation of the consolidated financial position and
the consolidated results of operations. Results shown for interim periods are
not necessarily indicative of the results to be obtained for a full year. The
consolidated balance sheet information as of December 31, 2006 was derived from
the audited consolidated financial statements included in our Annual Report on
Form 10-KSB. These interim financial statements should be read in conjunction
with that report.

The consolidated financial statements include the accounts of us and our
subsidiaries. All material intercompany balances and transactions have been
eliminated.

      B) DESCRIPTION OF BUSINESS AND REVERSE MERGER:

We were incorporated on August 1, 1996, under the laws of the State of Delaware.
Until August 2005, we had no operations and the sole purpose of us was to locate
and consummate a merger or acquisition with a private entity.

In August 2005, we through Kushi Sub, Inc., a newly formed Delaware corporation
and wholly-owned subsidiary of us ("Acquisition Sub") acquired all the ownership
interest in Hanxin (Cork) International Holding Co., Ltd. ("Hanxin
International"), a British Virgin Islands limited liability corporation,
organized in September 2004. We acquired Hanxin International in exchange for
shares of common stock and shares of the Series A Preferred Stock of us.

Subsequent to the merger and upon the conversion of the Series A Preferred
Stock, the former shareholders of Hanxin International will own 95% of the
outstanding shares of our common stock. As a result of the ownership interests
of the former shareholders of Hanxin International, for financial statement
reporting purposes, the merger was treated as a reverse acquisition, with Hanxin
International deemed the accounting acquirer and Kushi deemed the accounting
acquiree. Historical information of the surviving company is that of Hanxin
International.

Hanxin International has no other business activities except for owning 100% of
Xi'An Cork Investments Consultative Management Co., Ltd. ("Xi'An"), which owns
92% of Xian Hanxin Technology Co., Ltd. ("Hanxin"), incorporated in July 2002,
both Xi'An and Hanxin are People's Republic of China ("PRC") corporations. Most
of our activities are conducted through Hanxin.

Hanxin is engaged in developing, manufacturing and marketing of cork wood floor,
wall and decorating materials. Its products are sold to customers in China and
oversea customers in India, the United States of America, Germany and Japan.
Hanxin currently owns 4 cork processing technology related patents in China.

In 2005, we through Hanxin acquired 75% equity interest of Cork Import and
Export Co. Ltd., a PRC corporation engaged in cork trading business.


                                       5
<PAGE>

      C) USE OF 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 reporting amounts of revenues and expenses during the reported period.
Significant estimates in 2007 and 2006 include the estimated useful lives and
fair values of the assets. Actual results could differ from those estimates.

      D) RECENT ACCOUNTING PRONOUNCEMENTS:

In September 2006, the Financial Accounting Standard Board ("FASB") issued SFAS
No. 157, "Fair Value Measurements," which provides enhanced guidance for using
fair value to measure assets and liabilities. SFAS No. 157 provides a common
definition of fair value and establishes a framework to make the measurement of
fair value in generally accepted accounting principles more consistent and
comparable. SFAS No. 157 also requires expanded disclosures to provide
information about the extent to which fair value is used to measure assets and
liabilities, the methods and assumptions used to measure fair value, and the
effect of fair value measures on earnings. SFAS No. 157 is effective for
financial statements issued in fiscal years beginning after November 15, 2007
and to interim periods within those fiscal years. We are currently in the
process of evaluating the effect, if any, the adoption of SFAS No. 157 will have
on its consolidated results of operations, financial position, or cash flows.

In September 2006, the Securities and Exchange Commission issued Staff
Accounting Bulletin ("SAB") No. 108, "Considering the Effects of Prior Year
Misstatements when Quantifying Misstatements in Current Year Financial
Statements". SAB No. 108 was issued in order to eliminate the diversity in
practice surrounding how public companies quantify financial statement
misstatements. SAB No. 108 requires that registrants quantify errors using both
a balance sheet (iron curtain) approach and an income statement (rollover)
approach, then evaluate whether either approach results in a misstated amount
that, when all relevant quantitative and qualitative factors are considered, is
material. SAB No. 108 is effective for fiscal years ending after November 15,
2006. We have adopted the bulletin during 2006. The adoption did not have a
material effect on the consolidated results of operations, financial position,
or cash flows.

In July 2006, the FASB issued FASB Interpretation No. 48, "Accounting for
Uncertainty in Income Taxes - an Interpretation of FASB Statement No. 109" ("FIN
48"). FIN 48 clarifies the accounting for uncertainty in income taxes recognized
in a company's financial statements in accordance with FAS 109, "Accounting for
Income Taxes". FIN 48 prescribes a recognition threshold and measurement
attribute for the financial statement recognition and measurement of a tax
position taken or expected to be taken in a tax return. FIN 48 also provides
guidance on derecognizing, classification, interest and penalties, accounting in
interim periods, disclosure and transition. The requirements of FIN 48 are
effective beginning January 1, 2007.

2. INVENTORIES

Inventories as of September 30, 2007, consisted of the following:

Raw material                               $ 1,632,120
Working in progress                             98,354
Finished goods                                 102,573
Packaging and other                             42,566
                                           -----------
Total                                      $ 1,875,613
                                           ===========

3. ADVANCE TO UNRELATED PARTY

On November 27, 2006, we advanced a three month loan in the amount of $1,922,067
(equivalent to RMB 15,000,000) to an unrelated party. The interest rate for this
loan was 1% per month, and $1,025,102 of this advance (equivalent to
RMB8,000,000) was re-paid on February 28, 2007, with the remaining $896,965
(equivalent to RMB7,000,000) was re-paid on March 12, 2007.


                                       6
<PAGE>

4. DEPOSIT FOR ACQUISITION

We intend to acquire a private company located in Sichuan China called Sichuan
Hanxin Cork Merchandises Co, Ltd. ("SHCM") before the end of year 2007 by paying
no more than RMB 20 million. As of September 30, 2007, we had paid a deposit of
$1,334,615 (equivalent to RMB10 millions) to SHCM. SHCM is a manufacturer for
cork products and is one of our cork raw material providers.

5. PROPERTY AND EQUIPMENT

As of September 30, 2007, property and equipment consisted of the following:

                                          Estimated Life      September 30, 2007

    Buildings and improvement             27 - 35 years             $  1,882,953
    Manufacturing equipment               1-8 years                    1,161,431
    Office furniture and equipment        5 years                         27,819
    Vehicle                               2-8 years                       11,406
    Machine improvement                   3 years                         73,404
                                                                    ------------
           Subtotal                                                    3,157,013
    Less: Accumulated depreciation                                     1,046,887
                                                                    ------------
            Total                                                   $  2,110,126
                                                                    ============

For the nine months ended September 30, 2007, depreciation expenses amounted to
$185,462.

6. DEPOSIT FOR PURCHASE OF FIXED ASSETS

We intend to purchase certain factory facilities from an unrelated company. The
purchase was arranged through an agent. A deposit of $1,793,929 (equivalent to
RMB 14,000,000) was paid to the agent as of December 31, 2006 and $1,841,768
(equivalent to RMB 13,800,000) was paid to the agent as of the nine months ended
September 30, 2007. The agency agreement has no firm commitment to complete the
purchase, however, the agreement has a maximum price that we are willing to pay
for the fixed assets. The deposit is fully refundable if the purchase does not
close.

7. CONSTRUCTION IN PROGRESS

In order to create a consistent supply of rental incomes, in June 2006 we began
a project to build a student dormitory building in our entertainment facility
area, YuLeYuan in China This property is located near a university which is
attractive to our location.. The basic construction was completed during the
quarter ended September 30 2007. Starting from July 2007, we have generated
internal decorations for this student dormitory, and we expect to have it
completed at the ended of December 2007. As of September 30, 2007, we paid
$2,146,597 (equivalent to RMB16,084,027) for the basic construction and internal
decoration.

In order to increase production capacity, we have built five workshops on the
leased land in Cheng An district of Xian China during the third quarter of 2007.
We also extended this lease to October 2047. As of September 30, 2007, we
expended600,577 (equivalent to RMB4,500,000) on workshops construction. We
expect to complete this project by the ended of December 2007.


                                       7
<PAGE>

8. INVESTMENT - AT COST

On June 28, 2005, we purchased a 12% equity interest of Shaanxi DeRong
Technology Information Development Co. Ltd. ("DeRong"), a PRC corporation, for
$1,868,460 (equivalent to RMB 14,000,000). DeRong owns a cork tree forest
plantation in China. The investment is stated at cost.

9. LAND USE RIGHT

We purchased the right to use a parcel of land for 40 years on September 27,
2001. The purchase price is being amortized over the term of the right. As of
September 30, 2007, land use right at cost, less accumulated amortization
consisted of the following:

                                         September 30, 2007
                                         ------------------
    Land use right                                $ 185,851
    Less: Accumulated amortization                   27,877
                                         ------------------
         Net                                      $ 157,974
                                         ==================

For the nine months ended September 30, 2007, amortization expense amounted to $
3,407

The amortization expense for the next five years is as follows:

    2008                                            $4,543
    2009                                             4,543
    2010                                             4,543
    2011                                             4,543
    2012                                             4,543

10. LOANS PAYABLE

Loan payable as of September 30, 2007 consisted of the following:

                                                                           2007
                                                                           ----
On October 26, 2006, we obtained a short-term loan in the
principal amount of $653,961 (equivalent to RMB4,900,000)
from Xian Lan Hu Valley Trust Bank. The loan is secured by a
mortgage on our building. The loan accrues interest at a
rate of 0.714% per month. On November 15, 2006, we made a
payment of principal in the amount of $120,115 (equivalent
to RMB900,000). The balance of this loan, $533,846
(equivalent to RMB4,000,000) is due October 26, 2007.                   $533,846

On December 15, 2006, we obtained a short-term loan in the
principal amount of $400,384 (equivalent to RMB3,000,000)
from Hua Xia Bank Xian Branch. The loan is secured by the
pledge of our land use right in YuLe Yuan. The loan accrues
interest at an original rate of 7.956% per year, however,
was increased to 8.541% per year commencing April 1, 2007.
This loan had been paid off by us on September 4, 2007.                       --
                                                                        --------
                        Total Loans Payable                             $533,846
                                                                        ========


                                        8
<PAGE>

11. DUE TO STOCKHOLDERS/OFFICERS

Amounts due to stockholders/officers are unsecured, non-interest bearing and due
on demand. As of September 30, 2007, the total net amount due to the
stockholders/officers was $562,187, which represented the net amount loaned from
shareholders/officers.

12. INCOME AND OTHER TAXES

We and our U. S. subsidiary will file consolidated Federal and state income tax
returns. Our PRC subsidiaries file income tax returns under the Income Tax Law
of the PRC concerning Foreign Investment Enterprises and Foreign Enterprises and
local income tax laws. Our BVI subsidiary is exempt from income taxes.

Per PRC Income Tax Law, any new foreign owned corporation is exempt from income
tax for the first two years of existence, and then receives a 50% exemption of
income tax for the next three years if it is a non high-tech corporation or 15%
tax rate for corporation qualified by State Science and Technology Commission as
"High Tech corporation" located in State "High Tech Zone" approved by China
State Council. Hanxin is qualified as a High Tech corporation. Based on this
regulation, Hanxin was exempt from income tax in year 2003 and 2004 and its
income has been subject to a 15% tax as of January 1, 2005. CIE is not located
in State "High Tech Zone" approved by China State Council, thus its income is
subject to 33% tax rate.

As of September 30, 2007, taxes payable consisted the following:

                                           September 30, 2007
                                           ------------------
    Value-added tax                                  $318,145
    Corporate income tax provision                     65,346
    Local taxes and surcharges                         51,665
                                                     --------
          Total                                      $435,156
                                                     ========

13. STOCKHOLDERS EQUITY

On August 9, 2005, we acquired Hanxin International in exchange for (i)
24,000,000 shares of our common stock and (ii) 1,000 shares of our Series A
Preferred Stock, which were converted into 177,185,642 shares of our common
stock, without taking into effect of a reverse stock split as described below.

In November 2005, we filed and circulated to our shareholders the Information
Statement which permitted us, among other things, to (i) amend its Articles of
Incorporation to increase its authorized shares of common stock to 200,000,000
shares; (ii) approve one for six reverse split as to all outstanding shares of
common stock of us, effective as to holders of record of shares of common stock
on December 9, 2005, (iii) approve a stock option, SAR and stock bonus plan for
our directors, officers, employees and consultants. .A certificate of amendment
officially increasing the authorized shares of common stock and approving the
reverse stock split was filed with the State of Delaware on December 13, 2005.

On September 1, 2006, the 1,000 shares Series A preferred stock were converted
into 29,530,937 shares of our common stock. Subsequently, we issued additional
118,123 shares in October 2006 to reflect an under-issuance to a stockholder of
the shares of common stock issuable upon conversion of the Series A preferred
stock. As a result, as of June 30, 2007, the total amount of issued and
outstanding shares of our common stock was 35,413,850.

All net income per share amounts has been restated to reflect the reverse stock
split.


                                       9
<PAGE>

14. LEASE COMMITMENTS

We lease our office space and production land under operating lease agreements
that are expiring on December 31, 2007 and October 2047 respectively. We had
prepaid office rent expense up to December 31, 2007. The following is a schedule
of future minimum rental land payments required under the operating lease as of
September 30, 2007.

Quarter Ended September 30,
2008                                                 $ 16,015
2009                                                   16,015
2010                                                   16,015
2011                                                   16,015
2012                                                   16,015
                    Thereafter                        561,873
                                                     --------
Total minimum payments required                      $641,948
                                                     ========

Rent and property maintenance expenses amounted to $28,287 for nine months ended
September 30, 2007.

Pursuant to operating leases, we also lease three patents right from our
Chairman, Mr. Fang She Zhang. These operating lease agreements expire on April
16, 2011. The following is a schedule of future minimum rental payments required
under these operating leases that have remaining lease terms in excesses of one
year as of September 30, 2007.

For the Nine Months Ended September 30,
2008                                                 $320,307
2009                                                  320,307
2010                                                  174,390
                                                     --------
Total minimum payments required                      $815,004
                                                     ========

Patent lease expenses amounted to $234,913 for nine months ended September 30,
2007.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

      The following analysis of our consolidated financial condition and results
of operations for the three months and nine months ended September 30, 2007 and
2006, should be read in conjunction with the consolidated financial statements,
including footnotes, and other information presented in our annual report on
Form 10-KSB as filed with the Securities and Exchange Commission on April 17,
2007.

      OVERVIEW

      The Company, f/k/a Kushi Natural Foods Corp., was incorporated under the
laws of the State of Delaware on August 1, 1996. The Company was formed in
connection with the merger acquisition of Kushi Macrobiotics Corp. ("KMC") with
American Phoenix Group, Inc. ("APGI") in 1996. Prior to such acquisition, KMC
had operated a business of marketing a line of natural foods (the "Kushi
Cuisine"). This business was not successful and management determined that it
would be in the shareholder's interest for KMC to operate a different business.
In August 2005, the Company, through Kushi Sub, Inc., a newly formed Delaware
corporation and wholly-owned subsidiary of the Company ("Acquisition Sub")
acquired all the ownership interest in Hanxin (Cork) International Holding Co.,
Ltd. ("Hanxin International"), a British Virgin Islands limited liability
corporation, organized in September 2004. The Company acquired Hanxin
International in exchange for 24,000,000 shares of common stock and 1,000 shares
of the Series A Preferred Stock, which such shares converted into 29,530,937
shares of common stock. Subsequent to the merger and upon the conversion of the
Series A Preferred Stock, the former shareholders of Hanxin International
currently own 95% of the outstanding shares of the Company's common stock.


                                       10
<PAGE>

      Hanxin International has no other business activities other than owning
100% of Xi'An Cork Investments Consultative Management Co., Ltd. ("Xi'An"),
which owns 92% of Xian Hanxin Technology Co., Ltd. ("Hanxin"), incorporated in
July 2002, both Xi'An and Hanxin are People's Republic of China (PRC)
corporations. Most of the Company's operating and business activities are
conducted through Hanxin.

      BUSINESS OVERVIEW

      Hanxin is a manufacturing company based in China, which produces
cork-building material sold under the Hanxin brand name. Presently,
approximately 75% of Hanxin's sales are to customers in China, and the balance
of its sales are made to the agents who have customers in India, the United
States, Germany and Japan.

      Hanxin's objective is to utilize the cost advantages of being based in
China in order to become a leading cork processor. In order to achieve its
objectives Hanxin plans to increase its sales and marketing efforts, to seek to
acquire other cork exporting companies in China and to establish its own cork
plantation. There can be no assurance that Hanxin will be able to achieve these
objectives.

      FOREIGN EXCHANGE CONSIDERATIONS

      Even though we are a U.S. company, because all of our operations are
located in the PRC, we face certain risks associated with doing business in that
country. These risks include risks associated with the ongoing transition from
state business ownership to privatization, operating in a cash-based economy,
dealing with inconsistent government policies, unexpected changes in regulatory
requirements, export restrictions, tariffs and other trade barriers, challenges
in staffing and managing operations in a communist country, differences in
technology standards, employment laws and business practices, longer payment
cycles and problems in collecting accounts receivable, changes in currency
exchange rates and currency exchange controls. We are unable to control the vast
majority of these risks associated both with our operations and the country in
which they are located and these risks could result in significant declines in
our revenues.

      Because revenues from our operations in the PRC accounted for 100% of our
consolidated net revenues, how we report net revenues from our PRC-based
operations is of particular importance to understanding our financial
statements. Transactions and balances originally denominated in U.S. dollars are
presented at their original amounts. Transactions and balances in other
currencies are converted into U.S. dollars in accordance with Statement of
Financial Accounting Standards (SFAS) No. 52, "Foreign Currency Translation,"
and are included in determining comprehensive net income or loss. For foreign
operations with the local currency as the functional currency, assets and
liabilities are translated from the local currencies into U.S. dollars.
Translation adjustments resulting from the process of translating the local
currency financial statements into U.S. dollars are included in determining
comprehensive income or loss.

      The functional currency of our Chinese subsidiaries is the Chinese RMB,
the local currency. The financial statements of the subsidiaries are translated
to U.S. dollars using year-end rates of exchange for assets and liabilities, and
average rates of exchange for the period for revenues, costs, and expenses. Net
gains and losses resulting from foreign exchange transactions are included in
the consolidated statements of operations and were not material during the
periods presented. Until 1994, the RMB experienced a gradual but significant
devaluation against most major currencies, including U.S. dollars, and there was
a significant devaluation of the RMB on January 1, 1994 in connection with the
replacement of the dual exchange rate system with a unified managed floating
rate foreign exchange system. Since 1994, the value of the RMB relative to the
U.S. Dollar has remained stable and has appreciated slightly against the U.S.
dollar. Countries, including the United States, have argued that the RMB is
artificially undervalued due to China's current monetary policies and have
pressured China to allow the RMB to float freely in world markets.


                                       11
<PAGE>

      On July 21, 2005, the PRC reported that it would have its currency pegged
to a basket of currencies rather than just tied to a fixed exchange rate to the
dollar. It also increased the value of its currency 2% higher against the
dollar, effective immediately. If any devaluation of the RMB were to occur in
the future, returns on our operations in China, which are expected to be in the
form of RMB, will be negatively affected upon conversion to U.S. dollars.
Although we attempt to have most future payments, mainly repayments of loans and
capital contributions, denominated in U.S. dollars, if any increase in the value
of the RMB were to occur in the future, our product sales in China and in other
countries may be negatively affected.

      CRITICAL ACCOUNTING POLICIES

      The discussion and analysis of our financial condition and results of
operations are based upon our consolidated financial statements, which have been
prepared in accordance with accounting principles generally accepted in the
United States. The preparation of these consolidated financial statements
requires us to make estimates and judgments that affect the reported amounts of
assets, liabilities, revenues and expenses, and related disclosure of contingent
assets and liabilities. On an on-going basis, we evaluate our estimates based on
historical experience and on various other assumptions that are believed to be
reasonable under the circumstances, the results of which form the basis for
making judgments about the carrying values of assets and liabilities that are
not readily apparent from other sources. Actual results may differ from these
estimates under different assumptions or conditions.

      We record property and equipment at cost. Depreciation is provided using
the straight-line method over the estimated economic lives of the assets, which
are from 1 to 35 years. Expenditures for major renewals and betterments that
extend the useful lives of property and equipment are capitalized. Expenditures
for maintenance and repairs are charged to expense as incurred. We review the
carrying value of long-lived assets for impairment at least annually or whenever
events or changes in circumstances indicate that the carrying amount of an asset
may not be recoverable. Recoverability of long-lived assets is measured by
comparison of its carrying amount to the undiscounted cash flows that the asset
or asset group is expected to generate. If such assets are considered to be
impaired, the impairment to be recognized is measured by the amount by which the
carrying amount of the property, if any, exceeds its fair market value.

      Our revenues from the sale of products are recognized when the goods are
shipped, title passes, the sales price to the customer is fixed and
collectibility is reasonably assured. Persuasive evidence of an arrangement is
demonstrated via purchase order from customer, product delivery is evidenced by
warehouse shipping log as well as bill of lading from the trucking company and
no product return is allowed except defective or damaged products, the sales
price to the customer is fixed upon acceptance of purchase order, there is no
separate sales rebate, discounts, and volume incentives.


                                       12
<PAGE>

RESULTS OF OPERATIONS

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

<TABLE>
<CAPTION>
                                               FOR THREE MONTHS ENDED SEP 30,
                                            ------------------------------------
                                                  2007                 2006           (Decrease)/ Increase
                                            ----------------     ----------------     ---------------------
                                                Unaudited            Unaudited
<S>                                         <C>                  <C>                   <C>           <C>
Revenues                                    $      4,134,630     $      3,907,418       227,212          6%
Cost of Goods Sold                                 2,996,475            3,097,971      (101,496)        -3%
Gross Profit                                       1,138,155              809,447       328,708         41%
Gross Profit Percentage                                27.53%               20.72%
Operating Expenses
    Selling expenses                                 447,886              465,437       (17,551)        -4%
    General and administrative expense                95,773              128,281       (32,508)       -25%
                                            ----------------     ----------------
Total Operating Expenses                             543,659              593,718       (50,059)        -8%
                                            ----------------     ----------------
Income From Operations                               594,496              215,729       378,767        176%
                                            ----------------     ----------------
Other Income (Expense)
    Interest (expense) income, net                   (15,250)              16,791       (32,041)      -191%
    Other (expense) income, net                      (13,843)              17,168       (31,011)      -181%
                                            ----------------     ----------------
Total Other (expense) Income                         (29,093)              33,959       (63,052)      -186%
Income Before Taxes and Minority Interest            565,403              249,688       315,715        126%
Income Tax Provision                                  89,136               39,295        49,841        127%
                                            ----------------     ----------------
Income Before Minority Interest                      476,267              210,393       265,874        126%
Minority Interest                                     40,280               13,112        27,168        207%
                                            ----------------     ----------------
Net Income                                  $        435,987     $        197,281      238,706        121%
                                            ================     ================
</TABLE>

REVENUES

      For the three months ended September 30, 2007, our revenues were
$4,134,630 as compared to $3,907,418 for the three months ended September 30,
2006, an increase of $227,212 or approximately 6%. The increase in net revenues
is primarily due to the increased demand of cork wood materials and board, and
cork paper as compared to the quarter ended September 30, 2006. During the
quarter ended September 30, 2007.

COST OF SALES AND GROSS PROFIT

      For the three months ended September 30, 2007, cost of sales amounted to
$2,996,475 or 72.5% of net revenues as compared to cost of sales of $3,097,971
or 79.3% of net revenues for the three months ended September 30, 2006.This
decrease was primarily due to improved control of waste of materials and more
efficient work as a result of repaired and improved machineries and equipments
used by the Company. Gross profit for the three months ended September 30, 2007
was $1,138,155 or 27.53% of revenues, as compared to $809,447 or 20.72% of
revenues for the three months ended September 30, 2006.

OPERATING EXPENSES

      Our operating expenses decreased for the three months ended September 30,
2007 as compared to the three months ended September 30, 2006. For the three
months ended September 30, 2007, total operating expenses were $543,659 as
compared to $593,718 for the three months ended September 30, 2006, a decrease
of $50,059 or 8%. This decrease was attributable to a slight decrease in selling
expenses, and general and administrative costs. The selling expense decrease was
primarily due to a significant decrease in adverting fee which was offset by the
increase commissions associated with our increased revenues. The general and
administrative costs decrease was primarily attributable to the decrease in
costs of outside technique service charges, directorate expenses, and
professional fees.


                                       13
<PAGE>

OTHER INCOME (EXPENSES)

      For the three months ended September 30, 2007, total other expense, net,
amounted to $29,093 as compared to total other income net of $33,959 for the
three months ended September 30, 2006. Other expenses, net $13,843 for the three
months ended September 30, 2007 is related to net income $17,682 received from
the rental of our entertainment facility. This rental net income was offset by
an additional $31,525 franchise tax accrued during the third quarter of 2007.
Other income, net $17,168 for the three months ended September 30, 2006 is
related to a net income received from the rental of our entertainment facility.

      For the three months ended September 30, 2007, net interest expense was
$15,250 as compared to net interest income of $16,791 for the three months ended
September 30, 2006, a decrease of $32,041. This decrease was attributable to
bank loans made to the Company in October 26, 2006 and December 15, 2006 in the
original principal amounts of $653,961 and $400,384 respectively. On November
15, 2006, a payment of principal in the amount of $120,115 was made towards the
October 26, 2006 loan, thus the principal has been reduced to $533,846. The
original interest rates on these loans were 0.714% per month and 7.956% per year
respectively. These loans mature on October 26, 2007 and December 15, 2007
respectively, however, the original principal amounts of $400,384 had been paid
off by us on September 4, 2007.

INCOME TAX

      Our income taxes increased by $49,841, to $89,136 for the three months
ended September 30, 2007 compared to $39,295 for the three months ended
September 30, 2006. This increase was due to increased revenues, and decreased
cost of good sold and operating expenses. Our tax-exempt status ended as of
December 31, 2004. Hanxin is subject to a 15% corporate income tax starting from
year 2005. CIE is subject to a 33% corporate income tax.


                                       14
<PAGE>

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

<TABLE>
<CAPTION>
                                                FOR NINE MONTHS ENDED SEP 30,
                                            ------------------------------------
                                                  2007                 2006           (Decrease)/ Increase
                                            ----------------     ----------------     ---------------------
                                                Unaudited            Unaudited
<S>                                         <C>                  <C>                   <C>           <C>
Revenues                                    $      9,411,021     $      8,646,522      764,499           9%
Cost of Goods Sold                                 6,904,731            6,690,156      214,575           3%
Gross Profit                                       2,506,290            1,956,366      549,924          28%
Gross Profit Percentage                                26.63%               22.63%
Operating Expenses
    Selling expenses                               1,033,200              999,794       33,406           3%
    General and administrative expense               297,860              391,477      (93,617)        -24%
                                            ----------------     ----------------
Total Operating Expenses                           1,331,060            1,391,271      (60,211)         -4%
                                            ----------------     ----------------
Income From Operations                             1,175,230              565,095      610,135         108%
                                            ----------------     ----------------
Other Income (Expense)
    Interest income, net                               6,820               53,958      (47,138)        -87%
    Other income, net                                 22,625               51,232      (28,607)        -56%
                                            ----------------     ----------------
Total Other Income                                    29,445              105,190      (75,745)        -72%
Income Before Taxes and Minority Interest          1,204,675              670,285      534,390          80%
Income Tax Provision                                 185,731              110,004       75,727          69%
                                            ----------------     ----------------
Income Before Minority Interest                    1,018,944              560,281      458,663          82%
Minority Interest                                     84,543               52,862       31,681          60%
                                            ----------------     ----------------
Net Income                                  $        934,401     $        507,419      426,982          84%
                                            ================     ================
</TABLE>

REVENUES

      For the nine months ended September 30, 2007, our revenues were $9,411,021
as compared to $8,646,522 for the nine months ended September 30, 2006, an
increase of $764,499 or approximately 9%. The increase in net revenues is mainly
due to the increased demand of cork wood material and board.

COST OF SALES AND GROSS PROFIT

      For the nine months ended September 30, 2007, cost of sales amounted to
$6,904,731 or 73.3% of net revenues as compared to cost of sales of $6,690,156
or 77.4% of net revenues for the nine months ended September 30, 2006. This
decrease was primarily due to improved control of waste of materials and more
efficient work as a result of repaired and improved equipment of the Company.
Gross profit for the nine months ended September 30, 2007 were $2,506,290 or
26.63% of revenues, as compared to $1,956,366 or 22.63% of revenues for the nine
months ended September 30, 2006. In addition, during the first quarter of 2006,
we sold raw material at lower gross margin to a business partner.

OPERATING EXPENSES

      Our operating expenses decreased for the nine months ended September 30,
2007 as compared to the nine months ended September 30, 2006. For the nine
months ended September 30, 2007, total operating expenses were $1,331,060 as
compared to $1,391,271 for the nine months ended September 30, 2006, a decrease
of $60,211 or 4%. This was attributable to a slight increase in our selling
expenses, mainly commissions associated with our increased revenues, which were
offset by a decrease in general and administrative costs, including a decrease
in technical service charges, directorate fees, legal fees, and consulting fees
in connection with our SEC filings and continued compliance with the provisions
of the Sarbanes-Oxley Act of 2002, including new provisions which will be
effective in 2007


                                       15
<PAGE>

OTHER INCOME (EXPENSES)

      For the nine months ended September 30, 2007, total other income, net,
amounted to $29,445 as compared to $105,190 for the nine months ended September
30, 2006. Other income, net $22,625 and $51,232 for the nine months ended
September 30, 2007 and 2006 are primarily due to the income received from the
rental of our entertainment facility. During the third quarter of 2007, we had
accrued $31,525 of franchise taxes as other expenses which were offset rental
income in year 2007.

      For the nine months ended September 30, 2007, net interest income was
$6,820 as compared to net interest income of $53,958 for the nine months ended
September 30, 2006, a decrease of $47,138 for the nine months ended September
30, 2007. This decrease was attributable to the reduced interest income and
incurred more interest expense during the nine months ended September 30, 2007
as compared to the nine months ended September 30, 2006. In November 2006, we
loaned to an unrelated party during $1,922,067. Interest income on this loan
accrued at a rate of 1% per month. A portion of this loan was re-paid to us on
February 28, 2007 with the remaining principal being re-paid on March 12, 2007.
We also received loans from a bank on October 26, 2006 and December 15, 2006 in
the original principal amounts of $653,961 and $400,384 respectively. On
November 15, 2006, a payment of principal in the amount of $120,115 was made
towards the October 26, 2006 loan, thus the principal has been reduced to
$533,846. The original interest rate on these loans was 0.714% per month and
7.956% per year, respectively. These loans mature on October 26, 2007 and
December 15, 2007 respectively, however, the original principal amounts of
$400,384 were paid back to the bank by us on September 4, 2007.

INCOME TAX

      Our income taxes increased by $75,727 to $185,731 for the nine months
ended September 30, 2007 as compared to $110,004 for the nine months ended
September 30, 2006. This increase was due to increased revenues. Our tax-exempt
status ended as of December 31, 2004. Hanxin is subject to a 15% corporate
income tax starting from year 2005. CIE is subject to a 33% corporate income
tax.

LIQUIDITY AND CAPITAL RESOURCES

      Operating working capital (accounts receivable plus inventory less
accounts payable and accrued expenses) increased by $1,095,409 from $2,072,469
as of December 31, 2006 to $3,167,878, as of September 30, 2007. The increase in
working capital was due primarily to increased inventory. Commencing in July
2007, we received increased sales orders in China, and we expect to produce more
products to meet these sales demands before the end of year 2007. Accordingly,
we have purchased more raw materials and, during the quarter ended September 30,
2007,have begun to build five removable workshops.

      Cash provided by operating activities was $715,127 for the nine months
ended September 30, 2007 as compared to $684,498 provided for the nine months
ended September 30, 2006. This increase was a result of more net income and
fewer advances to suppliers during the nine months ended September 30, 2007 as
compared to the nine months ended September 30, 2007.


                                       16
<PAGE>

      Cash used in investing activities was $641,607 for the nine months ended
September 30, 2007. This change was due primarily as a result of $1,922,067
received from the repayment of an advance previously made to an unrelated party.
This advance, plus accrued interest of 1% per month, was re-paid on March 12,
2007. Respectively, as of September 30, 2007, we paid a deposit of $1,334,615 to
SHCM in connection with our potential acquisition, and the construction in
process $1,253,703 in order to build the five removable workshops and decorate
the student dormitory in our entertainment facility area, YuLe Yuan in China.

      With approximately $4.9 million of net working capital as of September 30,
2007 and positive cash flow, we believe we will have sufficient resources to
finance our operations for the coming year. However, since our cash and cash
equivalents of $733,190 as of September 30, 2007 were lower than expected,
besides improving our account receivable collection efforts, we need additional
cash and cash equivalent from outside funding or loans to support our raw
materials and machineries purchases for five workshops.

CRITICAL ACCOUNTING POLICIES AND ESTIMATES

      Management's Discussion and Analysis of Financial Condition and Plan of
Operations discusses the Company's financial statements, which have been
prepared in accordance with accounting principles generally accepted in the
United States of America. The preparation of these financial statements requires
management to make estimates and assumptions that affect the reported amounts of
assets and liabilities at the date of the financial statements and the reported
amounts of revenues and expenses during the reporting period. On an on-going
basis, management evaluates its estimates and judgments, including those related
to revenue recognition, intangible assets, financing operations, and
contingencies and litigation. Management bases its estimates and judgments on
historical experience and on various other factors that are believed to be
reasonable under the circumstances, the results of which form the basis for
making judgments about the carrying value of assets and liabilities that are not
readily apparent from other sources. Actual results may differ from these
estimates under different assumptions or conditions. The most significant
accounting estimates inherent in the preparation of our financial statements
include estimates as to the appropriate carrying value of certain assets and
liabilities which are not readily apparent from other sources, primarily
allowance for doubtful accounts and accruals for other liabilities. These
accounting policies are described at relevant sections in this discussion and
analysis and in the notes to the consolidated financial statements included in
our Annual Report on Form 10-KSB for the fiscal year ended December 31, 2006.

ITEM 3. CONTROLS AND PROCEDURES

      Based on the evaluation of our disclosure controls and procedures by
Pengcheng Chen, the Company's Chief Executive Officer and Yi Tong, our Chief
Financial Officer, as of a date within 90 days of the filing date of this
quarterly report, such officers have concluded that our disclosure controls and
procedures are effective in ensuring that information required to be disclosed
by us in the reports that it files or submits under the Securities and Exchange
Act of 1934, as amended, is recorded, processed, summarized and reported, within
the time period specified by the Securities and Exchange Commission's rules and
forms. There were no significant changes in our internal controls or in other
factors that could significantly affect these controls subsequent to the date of
their evaluation, including any corrective actions with regard to significant
deficiencies and material weaknesses.


                                       17
<PAGE>

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

      None

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

Exhibit
Number      Description
------      -----------
31.1        Certification of the Chief Executive Officer pursuant to Section 302
            of the Sarbanes-Oxley Act of 2002.

31.2        Certification of the Chief Financial Officer pursuant to Section 302
            of the Sarbanes-Oxley Act of 2002.

32.1        Certification of Chief Executive Officer Certification pursuant to
            Section 906 of the Sarbanes- Oxley Act of 2002.

32.2        Certification of Chief Financial Officer Certification pursuant to
            Section 906 of the Sarbanes- Oxley Act of 2002.


                                       18
<PAGE>

                                   SIGNATURES

      In accordance with the requirements of the Exchange Act, the registrant
has caused his report to be signed on its behalf by the undersigned, thereunto
duly authorized.

                          HANKERSEN INTERNATIONAL CORP.

Dated: November 15, 2007          By: /s/ Pengcheng Chen
                                      ---------------------------------------
                                      Pengcheng Chen, Chief Executive Officer

                                  By: /s/ Yi Yong
                                      ---------------------------------------
                                      Yi Tong, Chief Financial Officer