|  Delaware                                                            |   |  83-0432182                                  |
|---------------------------------------------------------------------------|--------|---------------------------------------------------|
|  (State                or other jurisdiction                of  |   |  (I.R.S.                employer             |
|  incorporation                or                organization)        |   |   identification                number) |

| 300                  Colonial Center ParkwaySuite                  260 Roswell,                  Georgia |   | 30076                             |
|----------------------------------------------------------------------------------------------------------|--------|-----------------------------------|
| (Address                  of principal executive                  offices)                               |   |  (Zip                  Code) |

----

**BLACK      NICKEL ACQUISITION CORP. II**

**-      INDEX -**

|                                                                                                                                                                                                                                                            |   | Page   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|
| **PART                  I- FINANCIAL INFORMATION:**                                                                                                                                                                                                             |   |   |
|                                                                                                                                                                                                                                                            |   |   |
| Item                  1. Financial Statements:                                                                                                                                                                                                                  |   |   |
|                                                                                                                                                                                                                                                            |   |   |
| Balance                  Sheet - March 31, 2007 (unaudited)                                                                                                                                                                                                     |   | F-1    |
|                                                                                                                                                                                                                                                            |   |   |
| Statements                  of Operations (unaudited) for the three months ended March 31,                  2006 and                  2007 and for the Cumulative Period from May 26, 2005 (inception)                  through                  March 31, 2007 |   | F-2    |
|                                                                                                                                                                                                                                                            |   |   |
| Statement                  of Changes in Stockholders’ (Deficiency) for the Cumulative Period from                  May 26, 2005 (inception) through March 31, 2007                  (unaudited)                                                          |   | F-3    |
|                                                                                                                                                                                                                                                            |   |   |
| Statements                  of Cash Flows (unaudited) for the three months ended March 31,                  2006 and                  2007 and for the Cumulative Period from May 26, 2005 (inception)                  through                  March 31, 2007 |   | F-4    |
|                                                                                                                                                                                                                                                            |   |   |
| Notes                  to Interim Unaudited Financial Statements                                                                                                                                                                                                |   | F-5    |
|                                                                                                                                                                                                                                                            |   |   |
| Item                  2. Management's Discussion and Analysis or Plan of                  Operation                                                                                                                                                             |   | 1      |
|                                                                                                                                                                                                                                                            |   |   |
| Item                  3. Controls and Procedures                                                                                                                                                                                                                |   | 1      |
|                                                                                                                                                                                                                                                            |   |   |
| **PART                  II - OTHER INFORMATION**:                                                                                                                                                                                                               |   |   |
|                                                                                                                                                                                                                                                            |   |   |
| Item                  1. Legal Proceedings                                                                                                                                                                                                                      |   | 1      |
|                                                                                                                                                                                                                                                            |   |   |
| Item                  2. Unregistered Sales of Equity Securities and Use of                  Proceeds                                                                                                                                                           |   | 1      |
|                                                                                                                                                                                                                                                            |   |   |
| Item                  3. Defaults Upon Senior Securities                                                                                                                                                                                                        |   | 1      |
|                                                                                                                                                                                                                                                            |   |   |
| Item                  4. Submission of Matters to a Vote of Security Holders                                                                                                                                                                                    |   | 2      |
|                                                                                                                                                                                                                                                            |   |   |
| Item                  5. Other Information                                                                                                                                                                                                                      |   | 2      |
|                                                                                                                                                                                                                                                            |   |   |
| Item                  6. Exhibits and Reports on Form 8-K                                                                                                                                                                                                       |   | 2      |
|                                                                                                                                                                                                                                                            |   |   |
| Signatures                                                                                                                                                                                                                                                      |   | 3      |

----

**PART      I - FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

**Black      Nickel Acquisition Corp. II**

**(A      Development Stage Enterprise)**

**Balance      Sheet (Unaudited)**

**March      31, 2007**

| **ASSETS**                                                            |   |   |    |   |
|-----------------------------------------------------------------------|--------|--------|---------|--------|
| Current                  Assets                                       |   |   |    |   |
| Cash                  and cash equivalents                            |   | $      | 5,343   |   |
| Prepaid                  expenses                                     |   |   | 5,625   |   |
|                                                                  |   |   |    |   |
|                                                                  |   |   |    |   |
|                                                                  |   | $      | 10,968  |   |
|                                                                  |   |   |    |   |
|                                                                  |   |   |    |   |
|                                                                  |   |   |    |   |
|                                                                  |   |   |    |   |
| **LIABILITIES                  AND STOCKHOLDERS’ (DEFICIENCY)** |   |   |    |   |
| Current                  Liabilities                                  |   |   |    |   |
| Accounts                  payable                                     |   | $      | 1,519   |   |
| Note                  payable                                         |   |   | 16,000  |   |
| Accrued                  expenses                                     |   |   | 6,614   |   |
|                                                                  |   |   | 24,133  |   |
|                                                                  |   |   |    |   |
| Stockholders’                  (Deficiency)                     |   |   |    |   |
| Preferred                  stock, $.0001 par value; 10,000,000 shares |   |   |    |   |
| authorized,                  -0- shares issued                        |   |   | — |   |
| Common                  stock, $.0001 par value; 75,000,000 shares    |   |   |    |   |
| authorized,                  1,500,000 shares issued and outstanding  |   |   | 150     |   |
| Additional                  paid-in capital                           |   |   | 49,850  |   |
| Deficit                  accumulated during the development stage     |   |   | (63,165 | )      |
|                                                                  |   |   | (13,165 | )      |
|                                                                  |   |   |    |   |
|                                                                  |   | $      | 10,968  |   |

*See      accompanying notes to interim unaudited financial statements.*

----

**Black      Nickel Acquisition Corp. II**

**(A      Development Stage Enterprise)**

**Statements      of Operations (Unaudited)**

|                                               |   |                             |      |                             |   |  Cumulative                    |   |
|----------------------------------------------------|--------|----------------------------------|-----------|----------------------------------|--------|-------------------------------------|--------|
|                                               |   |                             |      |                             |   |  Period                  from  |   |
|                                               |   |                             |      |                             |   |  May                  26, 2005 |   |
|                                               |   | Three                  Months    |      | Three                  Months    |   |  (Inception)                   |   |
|                                               |   |  Ended                      |      |  Ended                      |   |  through                       |   |
|                                               |   |  March                  31, |      |  March                  31, |   |  March                  31,    |   |
|                                               |   |  2006                       |      |  2007                       |   |  2007                          |   |
| Net                  sales                         |   | $                                | —   |                             | $      | —                             |   | $ | — |   |
|                                               |   |                             |      |                             |   |                                |   |   |   |   |
| Cost                  of sales                     |   |                             | —   |                             |   | —                             |   |   | — |   |
|                                               |   |                             |      |                             |   |                                |   |   |   |   |
| Gross                  profit                      |   |                             | —   |                             |   | —                             |   |   | — |   |
|                                               |   |                             |      |                             |   |                                |   |   |   |   |
| Expenses:                                          |   |                             |      |                             |   |                                |   |   |   |   |
| General                  and                       |   |                             |      |                             |   |                                |   |   |   |   |
| Administrative                                     |   |                             | 10,776    |                             |   | 10,756                              |   |   | 63,051 |   |
|                                                    |   |                             |      |                             |   |                                |   |   |   |   |
| Loss                  before other expenses        |   |                             | (10,776   | )                                |   | (10,756                             | )      |   | (63,051 | ) |
|                                               |   |                             |      |                             |   |                                |   |   |   |   |
| Other                  Expenses:                   |   |                             |      |                             |   |                                |   |   |   |   |
| Interest                                           |   |                             | —   |                             |   | 114                                 |   |   | 114 |   |
|                                               |   |                             |      |                             |   |                                |   |   |   |   |
| Net                  (loss)                        |   | $                                | (10,776   | )                                | $      | (10,870                             | )      | $ | (63,165 | ) |
|                                               |   |                             |      |                             |   |                                |   |   |   |   |
| Basic                  and Diluted                 |   |                             |      |                             |   |                                |   |   |   |   |
| Loss                  per Share                    |   | $                                | (.01      | )                                | $      | (.01                                | )      |   |   |   |
|                                               |   |                             |      |                             |   |                                |   |   |   |   |
| Weighted                  Average Number of common |   |                             |      |                             |   |                                |   |   |   |   |
| Shares                  Outstanding                |   |                             | 1,500,000 |                             |   | 1,500,000                           |   |   |   |   |

*See      accompanying notes to interim unaudited financial statements.*

----

**Black      Nickel Acquisition Corp. II**

**(A      Development Stage Enterprise)**

**Statement      of Changes in Stockholders’ (Deficiency)**

|                                        |   | Preferred                  Stock |   | Common                  Stock |    | AdditionalPaid-in |   |      | DeficitAccumulated                  During                    the Development |   |    |   |   |
|---------------------------------------------|--------|----------------------------------|--------|-------------------------------|---------|-------------------|--------|-----------|-------------------------------------------------------------------------------|--------|---------|--------|--------|
|                                        |   | Shares                           |   |                          | Amount  |              |   | Shares    |                                                                          |   | Amount  |   |   | Capital  |   |   | Stage |   |   | Total |   |
| Balance,                  May 26, 2005      |   | —                          |   | $                             | — |              |   | —   |                                                                          | $      | — |   | $      | — |   | $ | — |   | $ | — |   |
|                                        |   |                             |   |                          |    |              |   |      |                                                                          |   |    |   |   |   |   |   |   |   |   |   |   |
| Issuance                  of common stock   |   |                             |   |                          |    |              |   |      |                                                                          |   |    |   |   |   |   |   |   |   |   |   |   |
| on                  June 24, 2005           |   | —                          |   |                          | — |              |   | 1,500,000 |                                                                          |   | 150     |   |   | 49,850 |   |   | — |   |   | 50,000 |   |
| Net                  loss                   |   | —                          |   |                          | — |              |   | —   |                                                                          |   | — |   |   | — |   |   | (17,833 | ) |   | (17,833 | ) |
|                                        |   |                             |   |                          |    |              |   |      |                                                                          |   |    |   |   |   |   |   |   |   |   |   |   |
| Balance,                  December 31, 2005 |   | —                          |   |                          | — |              |   | 1,500,000 |                                                                          |   | 150     |   |   | 49,850 |   |   | (17,833 | ) |   | 32,167 |   |
|                                        |   |                             |   |                          |    |              |   |      |                                                                          |   |    |   |   |   |   |   |   |   |   |   |   |
| Net                  loss                   |   | —                          |   |                          | — |              |   | —   |                                                                          |   | — |   |   | — |   |   | (34,462 | ) |   | (34,462 | ) |
|                                        |   |                             |   |                          |    |              |   |      |                                                                          |   |    |   |   |   |   |   |   |   |   |   |   |
| Balance,                  December 31, 2006 |   | —                          |   |                          | — |              |   | 1,500,000 |                                                                          |   | 150     |   |   | 49,850 |   |   | (52,295 | ) |   | (2,295 | ) |
|                                        |   |                             |   |                          |    |              |   |      |                                                                          |   |    |   |   |   |   |   |   |   |   |   |   |
| Net                  loss (unaudited)       |   | —                          |   |                          | — |              |   | —   |                                                                          |   | — |   |   | — |   |   | (10,870 | ) |   | (10,870 | ) |
|                                        |   |                             |   |                          |    |              |   |      |                                                                          |   |    |   |   |   |   |   |   |   |   |   |   |
| Balance,                  March 31, 2007    |   |                             |   |                          |    |              |   |      |                                                                          |   |    |   |   |   |   |   |   |   |   |   |   |
| (Unaudited)                                 |   | —                          |   | $                             | — |              |   | 1,500,000 |                                                                          | $      | 150     |   | $      | 49,850 |   | $ | (63,165 | ) | $ | (13,165 | ) |

*See      accompanying notes to interim unaudited financial statements.*

----

**Black      Nickel Acquisition Corp. II**

**(A      Development Stage Enterprise)**

**Statements      of Cash Flows (Unaudited)**

|                                                                  |   | Three                  Months Ended                    March                      31, 2006 |    |                  Three                  Months Ended                    March                      31, 2007 |   |  Cumulative                  Period From                    May                      26, 2005 (Inception)                        through                          March                            31, 2007 |   |
|-----------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------|---------|------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Cash                  Flows from Operating Activities                 |   |                                                                                       |    |                                                                                                             |   |                                                                                                                                                                                                             |   |
| Net                  (loss)                                           |   | $                                                                                          | (10,776 | )                                                                                                                | $      | (10,870                                                                                                                                                                                                          | )      | $ | (63,165 | ) |
| Adjustments                  to reconcile net(loss) to                |   |                                                                                       |    |                                                                                                             |   |                                                                                                                                                                                                             |   |   |   |   |
| net                  cash used in operating activities                |   |                                                                                       |    |                                                                                                             |   |                                                                                                                                                                                                             |   |   |   |   |
| Prepaid                  expenses                                     |   |                                                                                       | (8,333  | )                                                                                                                |   | (5,625                                                                                                                                                                                                           | )      |   | (5,625 | ) |
| Accounts                  payable and accrued expenses                |   |                                                                                       | 1,335   |                                                                                                             |   | 2,683                                                                                                                                                                                                            |   |   | 8,133 |   |
|                                                                  |   |                                                                                       |    |                                                                                                             |   |                                                                                                                                                                                                             |   |   |   |   |
|                                                                  |   |                                                                                       | (17,774 | )                                                                                                                |   | (13,812                                                                                                                                                                                                          | )      |   | (60,657 | ) |
|                                                                  |   |                                                                                       |    |                                                                                                             |   |                                                                                                                                                                                                             |   |   |   |   |
| Cash                  Flows from Financing Activities                 |   |                                                                                       |    |                                                                                                             |   |                                                                                                                                                                                                             |   |   |   |   |
| Proceeds                  from note payable                           |   |                                                                                       | — |                                                                                                             |   | 16,000                                                                                                                                                                                                           |   |   | 16,000 |   |
| Proceeds                  from issuance of common stock               |   |                                                                                       | — |                                                                                                             |   | —                                                                                                                                                                                                          |   |   | 50,000 |   |
|                                                                  |   |                                                                                       |    |                                                                                                             |   |                                                                                                                                                                                                             |   |   |   |   |
|                                                                  |   |                                                                                       | — |                                                                                                             |   | 16,000                                                                                                                                                                                                           |   |   | 66,000 |   |
|                                                                  |   |                                                                                       |    |                                                                                                             |   |                                                                                                                                                                                                             |   |   |   |   |
| Net                  Increase (Decrease) in Cash and Cash Equivalents |   |                                                                                       | (17,774 | )                                                                                                                |   | 2,188                                                                                                                                                                                                            |   |   | 5,343 |   |
|                                                                  |   |                                                                                       |    |                                                                                                             |   |                                                                                                                                                                                                             |   |   |   |   |
| Cash                  and Cash Equivalents, beginning                 |   |                                                                                       | 37,441  |                                                                                                             |   | 3,155                                                                                                                                                                                                            |   |   | — |   |
|                                                                  |   |                                                                                       |    |                                                                                                             |   |                                                                                                                                                                                                             |   |   |   |   |
| Cash                  and Cash Equivalents, ending                    |   | $                                                                                          | 19,667  |                                                                                                             | $      | 5,343                                                                                                                                                                                                            |   | $ | 5,343 |   |

*See      accompanying notes to interim unaudited financial statements.*

----

**Black      Nickel Acquisition Corp. II**

**(A      Development Stage Enterprise)**

**Notes      to Interim Unaudited Financial Statements**

| **1.  ** | **Development                Stage Enterprise** |
|--------------------|-------------------------------------------------|

| **2.  ** | **Basis                of Presentation for Interim Financial                Statements** |
|--------------------|------------------------------------------------------------------------------------------|

*Management’s      Discussion and Analysis*

| **3.  ** | **Summary                of Significant Accounting                Policies** |
|--------------------|------------------------------------------------------------------------------|

**Use      of Estimates**

**Loss      Per Common Share**

**Fair      Value of Financial Instruments**

----

**Cash      and Cash Equivalents**

**Income      Taxes**
*Accounting      for Income Taxes*

| **4.  ** | **Note                Payable** |
|--------------------|---------------------------------|

| **5.  ** | **Related                Party Transactions** |
|--------------------|-----------------------------------------------|

| **6.  ** | **Subsequent                Event** |
|--------------------|-------------------------------------|

| **7.  ** | **Recent                Accounting Pronouncements** |
|--------------------|-----------------------------------------------------|

----

| **Item              2.** | **Management’s                Discussion and Analysis or Plan of Operation.** |
|--------------------------|-------------------------------------------------------------------------------------|

| **Item              3.** | **Controls                and Procedures.** |
|--------------------------|---------------------------------------------|

**PART      II — OTHER INFORMATION**

| **Item              1.** | **Legal                Proceedings.**  |
|--------------------------|---------------------------------------------|

| **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.** |
|--------------------------|---------------------------------------|

| **Item              6.** | **Exhibits.** |
|--------------------------|---------------|

| Exhibit                  No. |   | Description                                                                                                                                                                                                                                                                                                                   |
|------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                         |   |                                                                                                                                                                                                                                                                                                                          |
| *3.1                         |   | Certificate                  of Incorporation, as filed with the Delaware Secretary of                  State on May 26, 2005.                                                                                                                                                                                                |
|                         |   |                                                                                                                                                                                                                                                                                                                          |
| *3.2                         |   | By-Laws                                                                                                                                                                                                                                                                                                                       |
|                         |   |                                                                                                                                                                                                                                                                                                                          |
| 31.1                         |   | Certification                  of the Company’s Principal Executive Officer pursuant to Section                  302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s                  Quarterly                  Report on Form 10-QSB for the quarter ended March 31,                  2007. |
|                         |   |                                                                                                                                                                                                                                                                                                                          |
| 31.2                         |   | Certification                  of the Company’s Principal Financial Officer pursuant to Section                  302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s                  Quarterly                  Report on Form 10-QSB for the quarter ended March 31,                  2007. |
|                         |   |                                                                                                                                                                                                                                                                                                                          |
| 32.1                         |   | Certification                  of the Company’s Principal Executive Officer pursuant to 18 U.S.C. Section                  1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley                  Act of                  2002.                                                                               |
|                         |   |                                                                                                                                                                                                                                                                                                                          |
| 32.2                         |   | Certification                  of the Company’s Principal Financial Officer pursuant to 18 U.S.C. Section                  1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley                  Act of                  2002.                                                                               |

| * | Filed                as an exhibit to the Company's Registration Statement on Form 10-SB,                as                filed with the Securities and Exchange Commission on January 12,                2006, and                incorporated herein by this                reference. |
|---|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**SIGNATURES**

|                            |                                    |                                        |
|---------------------------------|-----------------------------------------|---------------------------------------------|
|                            | BLACK NICKEL ACQUISITION CORP. II       |
|                       |                               |                                   |
| Date:              May 11, 2007 | By:                           |  /s/              Paul T. Mannion, Jr. |
|                            | Name:              Paul T. Mannion, Jr. |
|                            | Title: President                        |

----