| Delaware                                                |                           | 83-0432183                            |
|---------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------|
| (State                or other jurisdiction of          |                                                                                                                                                   | (I.R.S.                employer       |
| incorporation                or organization)           |                                                                                                                                                   | identification                number) |
|                                                    |                                                                                                                                                   |                                  |
| 300                Colonial Center Parkway              |                                                                                                                                                   |                                  |
| Suite                260                                |                                                                                                                                                   |                                  |
| Roswell,                Georgia                         |                                                                                                                                                   | 30076                                 |
| (Address                of principal executive offices) |                                                                                                                                                   | (Zip                Code)             |

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**BLACK      NICKEL ACQUISITION CORP. III**

**-      INDEX -**

| **PART                I-**   | **FINANCIAL                INFORMATION:**                                                                                                                                                                                                                                                                                                                                          |   |
|------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                         |                                                                                                                                                                                                                                                                                                                                                                               | Page   |
| Item                1.       | Financial                Statements:                                                                                                                                                                                                                                                                                                                                               |   |
|                         |                                                                                                                                                                                                                                                                                                                                                                               |   |
|                         | Balance                Sheet - June 30, 2006 (unaudited)                                                                                                                                                                                                                                                                                                                           | F-1    |
|                         |                                                                                                                                                                                                                                                                                                                                                                               |   |
|                         | Statements                of Operations (unaudited) for the cumulative period during the development                stage May 26, 2005 (inception) through June 30, 2006, the six months                ended                June 30, 2006, the three months ended June 30, 2006, and the period                from                May 26, 2005 (inception) through June 30, 2005 | F-2    |
|                         |                                                                                                                                                                                                                                                                                                                                                                               |   |
|                         | Statement                of Changes in Stockholders’ Equity for the cumulative period during the                development stage May 26, 2005 (inception) through June 30, 2006                (unaudited)                                                                                                                                                                  | F-3    |
|                         |                                                                                                                                                                                                                                                                                                                                                                               |   |
|                         | Statements                of Cash Flows (unaudited) for the cumulative period during the development                stage May 26, 2005 (inception) through June 30, 2006, the six months                ended                June 30, 2006, and the period from May 26, 2005 (inception) through                June                30, 2005                                       | 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                                                                                                                                                                                                                                                                                                                                                   | 2      |
|                         |                                                                                                                                                                                                                                                                                                                                                                               |   |
| Item                2.       | Unregistered                Sales of Equity Securities and Use of Proceeds                                                                                                                                                                                                                                                                                                         | 2      |
|                         |                                                                                                                                                                                                                                                                                                                                                                               |   |
| Item                3.       | Defaults                Upon Senior Securities                                                                                                                                                                                                                                                                                                                                     | 2      |
|                         |                                                                                                                                                                                                                                                                                                                                                                               |   |
| 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      |

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**PART      I - FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

**BLACK      NICKEL ACQUISITION CORP. III**

***A        Development Stage Company***

***Balance          Sheet (Unaudited)***

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|                                                                  |   | ***June                30, 2006*** |    |
|-----------------------------------------------------------------------|--------|------------------------------------|---------|
| **Assets**                                                            |   |                               |    |
| ***Current                Assets***                                   |   |                               |    |
| Cash                and cash equivalents                              |   | $                                  | 7,913   |   |
| Prepaid                expenses                                       |   |                               | 4,166   |   |
|                                                                  |   |                               |    |   |
|                                                                  |   | $                                  | 12,079  |   |
|                                                                  |   |                               |    |   |
| **Liabilities                and Stockholders' Equity**               |   |                               |    |   |
| ***Current                Liabilities***                              |   |                               |    |   |
| Accrued                expenses                                       |   |                               | 5,167   |   |
|                                                                  |   |                               |    |   |
| ***Stockholders'                Equity***                             |   |                               |    |   |
| Preferred                stock - $.0001 par value - 10,000,000 shares |   |                               |    |   |
| authorized;                -0- shares issued and outstanding          |   |                               | -       |   |
| 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       |   |                               | (43,088 | ) |
|                                                                  |   |                               |    |   |
|                                                                  |   |                               | 6,912   |   |
|                                                                  |   |                               |    |   |
|                                                                  |   | $                                  | 12,079  |   |

*See      accompanying notes to interim unaudited financial statements.*

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**BLACK        NICKEL ACQUISITION CORP. III**

***A          Development Stage Company***

***Statements            of Operations (Unaudited)***

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|                                                                      |   |                                                                         |      |                                                                      |   |                                                                                                                              |   |                                                                                                                                        |      |
|---------------------------------------------------------------------------|--------|------------------------------------------------------------------------------|-----------|---------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------|-----------|
|                                                                      |   | ***Six                Months******Ended******June                30, 2006*** |      | ***Three                Months Ended******June                30, 2006*** |   | ***Period                From******May                26, 2005******(Inception)******through******June                30, 2005*** |   | ***CumulativePeriod                from******May                26, 2005******(Inception)******through******June                30, 2006*** |      |
| ***Net                Sales***                                            |   | **$**                                                                        | **-**     |                                                                      | **$**  | **-**                                                                                                                             |   | $                                                                                                                                           | -         |   | $ | - |   |
| ***Cost                of Sale***                                         |   |                                                                         | **-**     |                                                                      |   | **-**                                                                                                                             |   |                                                                                                                                        | -         |   |   | - |   |
| ***Gross                Profit***                                         |   |                                                                         | **-**     |                                                                      |   | **-**                                                                                                                             |   |                                                                                                                                        | -         |   |   | - |   |
| ***General                and Administrative Expenses***                  |   |                                                                         | 25,255    |                                                                      |   | 14,384                                                                                                                            |   |                                                                                                                                        | 1,250     |   |   | 43,088 |   |
| ***Net                (Loss)***                                           |   | $                                                                            | (25,255   | )                                                                         | $      | (14,384                                                                                                                           | )      | $                                                                                                                                           | (1,250    | ) | $ | (43,088 | ) |
| ***Basic                and Diluted (Loss) Per Share***                   |   | $                                                                            | (0.02     | )                                                                         | $      | (0.01                                                                                                                             | )      | $                                                                                                                                           | 0.00      |   | $ | (0.03 | ) |
| ***Weighted                Average Number of Common Shares Outstanding*** |   |                                                                         | 1,500,000 |                                                                      |   | 1,500,000                                                                                                                         |   |                                                                                                                                        | 1,500,000 |   |   | 1,387,781 |   |

*See      accompanying notes to interim unaudited financial statements.*

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**BLACK          NICKEL ACQUISITION CORP. III**

***A            Development Stage Company***

***Statement              of Changes in Stockholders' Equity***

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|                                                                 |     | ***Preferred                Stock*** | * * | ***Common                Stock*** | * * | * **Paid-in*** | * * | ***(Deficit)******Accumulated                During the Development*** | * *  | ***Stockholders’*** | * * |
|----------------------------------------------------------------------|----------|--------------------------------------|----------|-----------------------------------|----------|---------------------|----------|------------------------------------------------------------------------|-----------|---------------------------|----------|
| * *                                                             | * * | ***Shares***                         | * * | * **Amount***                | * * | ***Shares***        | * * | * **Amount***                                                     | * *  | * **Capital***       | * * | * ****Stage*** | * * | * **Equity*** |   |
| ***Balance*****-**                                                   |     |                                 |     |                         |     |                |     |                                                              |      |                 |     |    |   |    |   |
| May                26, 2005                                          |     |                                 | -        |                              | $        | -                   |     |                                                                   | -         |                      | $        | - |   | $ | - |   | $ | - |   | $ | - |   |
| Issuance                of common stock                              |     |                                 | -        |                              |     | -                   |     |                                                                   | 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)                                            |     |                                 | -        |                              |     | -                   |     |                                                                   | -         |                      |     | - |   |   | - |   |   | (25,255 | ) |   | (25,255 | ) |
|                                                                 |     |                                 |     |                              |     |                |     |                                                                   |      |                      |     |   |   |   |   |   |   |   |   |   |   |   |
|                                                                 |     |                                 |     |                              |     |                |     |                                                                   |      |                      |     |   |   |   |   |   |   |   |   |   |   |   |
| **Balance                -**June                30, 2006 (unaudited) |     |                                 | -        |                              | $        | -                   |     |                                                                   | 1,500,000 |                      | $        | 150 |   | $ | 49,850 |   | $ | (43,088 | ) | $ | 6,912 |   |

*See      accompanying notes to interim unaudited financial statements.*

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**BLACK        NICKEL ACQUISITION CORP. III**

***A          Development Stage Company***

***Statements            of Cash Flows (Unaudited)***

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|                                                                                     |   |                                                                         |    |                                                                                                                               |   |                                                                                                                                               |   |
|------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------|---------|------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                     |   | ***Six                Months******Ended******June                30, 2006*** |    | ***Period                From******May                26, 2005,******(Inception)******Through******June                30, 2005*** |   | ***Cumulative******Period                from******May                26, 2005,******(Inception)******Through******June                30, 2006*** |   |
| ***Cash                Flows from Operating Activities***                                |   |                                                                         |    |                                                                                                                               |   |                                                                                                                                               |   |
| Net                (loss)                                                                |   | $                                                                            | (25,255 | )                                                                                                                                  | $      | (1,250                                                                                                                                             | )      | $ | (43,088 | ) |
| Adjustments                to reconcile net (loss) to                                    |   |                                                                         |    |                                                                                                                               |   |                                                                                                                                               |   |   |   |   |
| net                cash (used in) operating activities                                   |   |                                                                         |    |                                                                                                                               |   |                                                                                                                                               |   |   |   |   |
| Accrued                expenses                                                          |   |                                                                         | (107    | )                                                                                                                                  |   | 1,250                                                                                                                                              |   |   | 5,167 |   |
| Prepaid                expenses                                                          |   |                                                                         | (4,166  | )                                                                                                                                  |   | -                                                                                                                                                  |   |   | (4,166 | ) |
|                                                                                     |   |                                                                         |    |                                                                                                                               |   |                                                                                                                                               |   |   |   |   |
|                                                                                     |   |                                                                         | (29,528 | )                                                                                                                                  |   | -                                                                                                                                                  |   |   | (42,087 | ) |
|                                                                                     |   |                                                                         |    |                                                                                                                               |   |                                                                                                                                               |   |   |   |   |
| ***Cash                Flows from Financing Activities***                                |   |                                                                         |    |                                                                                                                               |   |                                                                                                                                               |   |   |   |   |
| Proceeds                from issuance of common stock                                    |   |                                                                         | -       |                                                                                                                               |   | -                                                                                                                                                  |   |   | 50,000 |   |
|                                                                                     |   |                                                                         |    |                                                                                                                               |   |                                                                                                                                               |   |   |   |   |
| ***Net                Increase (Decrease) in Cash and Cash                Equivalents*** |   |                                                                         | (29,528 | )                                                                                                                                  |   | -                                                                                                                                                  |   |   | 7,913 |   |
|                                                                                     |   |                                                                         |    |                                                                                                                               |   |                                                                                                                                               |   |   |   |   |
| ***Cash                and Cash Equivalents***                -                beginning |   |                                                                         | 37,441  |                                                                                                                               |   | -                                                                                                                                                  |   |   | - |   |
|                                                                                     |   |                                                                         |    |                                                                                                                               |   |                                                                                                                                               |   |   |   |   |
| ***Cash                and Cash Equivalents***                -                end       |   | $                                                                            | 7,913   |                                                                                                                               | $      | -                                                                                                                                                  |   | $ | 7,913 |   |

*See      accompanying notes to interim unaudited financial statements.*

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**BLACK          NICKEL ACQUISITION CORP. III**

***A            Development Stage Company***

***Notes              to Interim Unaudited Financial Statements***

**June              30, 2006**

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*Management’s      Discussion and Analysis *

***Use      of Estimates***
*-      *

***Loss      Per Common Share***
*treasury      stock*
*modified      treasury stock*

***Fair      Value of Financial Instruments***

***Cash      and Cash Equivalents***

***Income      Taxes***

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**BLACK            NICKEL ACQUISITION CORP. III**

***A              Development Stage Company***

***Notes                to Interim Unaudited Financial Statements***

**June                30, 2006**

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

**Item      3. Controls and Procedures.**

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**PART      II — OTHER INFORMATION**

**Item      1. Legal Proceedings.**

**Item      2. Unregistered Sales of Equity Securities and Use of      Proceeds.**

**Item      3. Defaults Upon Senior Securities. **

**Item      4. Submission of Matters to a Vote of Security Holders. **

**Item      5. Other Information. **

**Item      6. Exhibits and Reports on Form 8-K. **

| 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 June 30, 2006. |   |
|             |                                                                                                                                                                                                                                                                                 |   |
| 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 June 30, 2006. |   |
|             |                                                                                                                                                                                                                                                                                 |   |
| 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.                                               |   |

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**SIGNATURES**

| Dated:                August 16, 2006 | BLACK                NICKEL ACQUISITION CORP. III |
|---------------------------------------|---------------------------------------------------|
|                                  |                                              |   |
|                                  | By:                                               | /s/                Paul T. Mannion, Jr. |
|                                  |                                              | Paul                T. Mannion, Jr., President |

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