|                                                                                              | BLACK                NICKEL ACQUISITION CORP.                II                                                 |                                                                 |
|---------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------|
|                                                                                              | (Exact                name of small business issuer as                specified in its charter)                 |                                                                 |
|                                                                                              |                                                                                                            |                                                                 |
| Delaware                                                                                          |                                                                                                            | 83-0432182                                                           |
| (State                or other jurisdiction ofincorporation                or organization)       |                                                                                                            | (I.R.S.                employeridentification                number) |
|                                                                                              |                                                                                                            |                                                                 |
| 300                Colonial Center ParkwaySuite                260Roswell,                Georgia |                                                                                                            | 30076                                                                |
| (Address                of principal executive                offices)                            |                                                                                                            | (Zip                Code)                                            |
|                                                                                              |                                                                                                            |                                                                 |
|                                                                                              | Issuer's                telephone number, including area code:                (678) 353-2190                    |                                                                 |
|                                                                                              |                                                                                                            |                                                                 |
|                                                                                              | No                change                                                                                        |                                                                 |
|                                                                                              | (Former                name, former address and formerfiscal                year, if changed since last report) |                                                                 |

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**BLACK      NICKEL ACQUISITION CORP. II**

**-      INDEX -**

|                                                                                                                                                                                                                                                    |   | Page(s) |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------|
| **PART I- FINANCIAL              INFORMATION:**                                                                                                                                                                                                    |   |    |
|                                                                                                                                                                                                                                                    |   |    |
| Item 1. Financial Statements:                                                                                                                                                                                                                      |   |    |
|                                                                                                                                                                                                                                                    |   |    |
| Balance                Sheet - March 31, 2006 (unaudited)                                                                                                                                                                                               |   | F-1     |
|                                                                                                                                                                                                                                                    |   |    |
| Statements                of Operations  for the cumulative period duringthe                development stage May 26, 2005 (inception) to March 31,                2006and                the three months ended March 31, 2006 (unaudited)        |   | F-2     |
|                                                                                                                                                                                                                                                    |   |    |
| Statement                of Changes in Stockholders’ Equity for the cumulativeperiod                during the development stage May 26, 2005 to March 31,                2006and                for the quarter ended March 31, 2006 (unaudited) |   | F-3     |
|                                                                                                                                                                                                                                                    |   |    |
| Statements                of Cash Flows for the cumulative period duringthe                development stage May 26, 2005 (inception) to March 31,                2006and                for the quarter ended March 31, 2006 (unaudited)               |   | F-4     |
|                                                                                                                                                                                                                                                    |   |    |
| Notes                to Interim Unaudited Financial Statements                                                                                                                                                                                          |   | F-5-F-6 |
|                                                                                                                                                                                                                                                    |   |    |
| 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. Changes in Securities                                                                                                                                                                                                                           |   | 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       |

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**PART      I - FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

| **BLACK                NICKEL ACQUISITION CORP. II*****A                Development Stage Company**Balance                Sheet (Unaudited)* ** | ***March                31,                2006*** |
|------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------|

| ASSETS                                                                   |   |   |    |
|--------------------------------------------------------------------------|--------|--------|---------|
| ***Current                Assets***                                      |   |   |    |
| Cash                and cash equivalents                                 |   | $      | 19,667  |   |
| Prepaid                expenses                                          |   |   | 8,333   |   |
|                                                                     |   |   |    |   |
|                                                                     |   | $      | 28,000  |   |
|                                                                     |   |   |    |   |
| LIABILITIES                AND STOCKHOLDERS’                EQUITY |   |   |    |   |
| ***Current                Liabilities***                                 |   |   |    |   |
| Accrued                expenses                                          |   | $      | 6,609   |   |
|                                                                     |   |   |    |   |
| ***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  |   |   | (28,609 | ) |
|                                                                     |   |   |    |   |
|                                                                     |   |   | 21,391  |   |
|                                                                     |   |   |    |   |
|                                                                     |   | $      | 28,000  |   |

| *See                accompanying notes to interim unaudited financial                statements.* | *F-1* |
|---------------------------------------------------------------------------------------------------|-------|

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| **BLACK                NICKEL ACQUISITION CORP. II*****A                  Development Stage Company******Statements                  of Operations (Unaudited)*** | ***March                31,                2006*** |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------|

|                                                     |   | ***Three                Months******Ended******March                31, 2006*** |      | ***Cumulative                Period from******May                26, 2005 (Inception)******Through                March 31, 2006*** |    |
|----------------------------------------------------------|--------|---------------------------------------------------------------------------------|-----------|-------------------------------------------------------------------------------------------------------------------------------------|---------|
| ***Net                Sales***                           |   | $                                                                               | -         |                                                                                                                                | $       | - |   |
|                                                     |   |                                                                            |      |                                                                                                                                |    |   |   |
| ***Cost                of Sales***                       |   |                                                                            | -         |                                                                                                                                |    | - |   |
|                                                     |   |                                                                            |      |                                                                                                                                |    |   |   |
| ***Gross                Profit***                        |   |                                                                            | ***-***   |                                                                                                                                |    | ***-*** |   |
|                                                     |   |                                                                            |      |                                                                                                                                |    |   |   |
| ***General                and Administrative Expenses*** |   |                                                                            | (10,776   | )                                                                                                                                   |    | (28,609 | ) |
|                                                     |   |                                                                            |      |                                                                                                                                |    |   |   |
| ***Investment                Income***                   |   |                                                                            | -         |                                                                                                                                |    | - |   |
|                                                     |   |                                                                            |      |                                                                                                                                |    |   |   |
| ***Net                (Loss)***                          |   | $                                                                               | (10,776   | )                                                                                                                                   | $       | (28,609 | ) |
|                                                     |   |                                                                            |      |                                                                                                                                |    |   |   |
| ***Basic                and Diluted (Loss) Per Share***  |   | $                                                                          | (0.01     | )                                                                                                                                   | $  | (0.02 | ) |
|                                                     |   |                                                                            |      |                                                                                                                                |    |   |   |
| ***Weighted                Average Number of Common***   |   |                                                                            |      |                                                                                                                                |    |   |   |
| ***Shares                Outstanding***                  |   |                                                                            | 1,500,000 |                                                                                                                                |    | 1,354,369 |   |

| *See                  accompanying notes to interim unaudited financial                  statements.* | *F-2* |
|-------------------------------------------------------------------------------------------------------|-------|

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| **BLACK                  NICKEL ACQUISITION CORP. II*****A                      Development Stage Company******Statement                      of Changes in Stockholders’ Equity*** | ***March                  31,                  2006*** |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------|

|                                        |   |                                     |   |                                        |   |          |   |                            |      |                   |   | ***(Deficit)***                     |   |         |   |
|---------------------------------------------|--------|------------------------------------------|--------|---------------------------------------------|--------|---------------|--------|---------------------------------|-----------|------------------------|--------|-------------------------------------|--------|--------------|--------|
|                                        |   |                                     |   |                                        |   |          |   |                            |      |                   |   | ***Accumulated***                   |   |         |   |
|                                        |   |                                     |   |                                        |   |          |   |                            |      |                   |   | ***During                    the*** |   |         |   |
|                                        |   |                                     |   |                                        |   |          |   |                            |      | ***Additional***  |   | ***Development***                   |   |         |   |
|                                        |   | ***Preferred                    Stock*** |   | ***Common                    Stock***  |   | ***Paid-in*** |   | ***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)               |   |                                     | -      |                                        |   | -             |   |                            | -         |                   |   | -                                   |   |         | -      |   |   | (10,776 | ) |   | (10,776 | ) |
|                                        |   |                                     |   |                                        |   |          |   |                            |      |                   |   |                                |   |         |   |   |   |   |   |   |   |   |
| **Balance**                                 |   |                                     |   |                                        |   |          |   |                            |      |                   |   |                                |   |         |   |   |   |   |   |   |   |   |
| **March                    31, 2006**       |   |                                     |   |                                        |   |          |   |                            |      |                   |   |                                |   |         |   |   |   |   |   |   |   |   |
| **(unaudited)**                             |   |                                     | -      |                                        | $      | -             |   |                            | 1,500,000 |                   | $      | 150                                 |   | $            | 49,850 |   | $ | (28,609 | ) | $ | 21,391 |   |

| *See                    accompanying notes to interim unaudited financial                    statements.* | *F-3* |
|-----------------------------------------------------------------------------------------------------------|-------|

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| **BLACK                    NICKEL ACQUISITION CORP. II*****A                          Development Stage Company******Statements                          of Cash Flows (Unaudited)*** | ***March                    31,                    2006*** |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------|

|                                                                                     |   | ***Three                        Months******Ended******March                        31, 2006*** |    | ***Cumulative                        Period from******May26,2005,                        (Inception)******Through                        March 31, 2006*** |   |
|------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------|---------|------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| ***Cash                        Flows from Operating Activities***                        |   |                                                                                            |    |                                                                                                                                                       |   |
| Net                        (loss)                                                        |   | $                                                                                               | (10,776 | )                                                                                                                                                          | $      | (28,609 | ) |
| Adjustments                        to reconcile net (loss) to                            |   |                                                                                            |    |                                                                                                                                                       |   |   |   |
| net                        cash provided by (used in)                                    |   |                                                                                            |         |                                                                                                                                                       |   |  |   |
| operating                        activities:                                             |   |                                                                                            |    |                                                                                                                                                       |   |   |   |
| Prepaid                        expenses                                                  |   |                                                                                            | (8,333  | )                                                                                                                                                          |   | (8,333 | ) |
| Accrued                        expenses                                                  |   |                                                                                            | 1,335   |                                                                                                                                                       |   | 6,609 |   |
|                                                                                     |   |                                                                                            |    |                                                                                                                                                       |   |   |   |
|                                                                                     |   |                                                                                            | (17,774 | )                                                                                                                                                          |   | (30,333 | ) |
|                                                                                     |   |                                                                                            |    |                                                                                                                                                       |   |   |   |
| ***Cash                        Flows from Financing Activities***                        |   |                                                                                            |    |                                                                                                                                                       |   |   |   |
| Proceeds                        from issuance of common stock                            |   |                                                                                            |  - |                                                                                                                                                       |   | 50,000 |   |
|                                                                                     |   |                                                                                            |    |                                                                                                                                                       |   |   |   |
| ***Net                        Decrease in Cash and Cash Equivalents***                   |   |                                                                                            | (17,774 | )                                                                                                                                                          |   | 19,667 |   |
|                                                                                     |   |                                                                                            |    |                                                                                                                                                       |   |   |   |
| ***Cash                        and Cash Equivalents***-                        beginning |   |                                                                                            | 37,441  |                                                                                                                                                       |   | - |   |
|                                                                                     |   |                                                                                            |    |                                                                                                                                                       |   |   |   |
| ***Cash                        and Cash Equivalents***-                        end       |   | $                                                                                               | 19,667  |                                                                                                                                                       | $      | 19,667 |   |

| *See                    accompanying notes to interim unaudited financial                    statements.* | *F-4* |
|-----------------------------------------------------------------------------------------------------------|-------|

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| **BLACK                      NICKEL ACQUISITION CORP. II*****A                              Development Stage Company******Notes                              to Interim Unaudited Financial Statements******March                              31, 2006*** |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|

| 1                          - | Development                          Stage Company |
|------------------------------|----------------------------------------------------|

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

*Management’s                Discussion and Analysis *

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

|   | a. | ***Use                          of Estimates****-*The                          preparation of financial statements in conformity with                          accounting                          principles generally accepted in the United States requires                          management to                          make estimates and assumptions that affect the amounts                          of assets and                          liabilities and disclosure of contingent assets and liabilities                          at the                          date of the balance sheet and reported amounts of revenues                          and expenses                          during the reporting period. Actual results could differ                          from those                          estimates. |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b. | ***Loss Per Common Share***                          -                          Basic loss per share is calculated using the weighted-average                          number of                          common shares outstanding during each reporting period.                          Diluted loss per                          share includes potentially dilutive securities such as                          outstanding options                          and warrants, using various methods such as the *treasury                          stock*                          or                          *modified                          treasury stock*                          method in the determination of dilutive shares outstanding                          during each                          reporting period. The Company does not have any potentially                          dilutive                          instruments. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | c. | ***Fair                          Value of Financial Instruments***                          -                          The carrying value of cash equivalents, prepaid expenses                          and accrued                          expenses approximates fair value due to their short-term                          nature. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | d. | ***Cash                            and Cash Equivalents***                            -                            For purposes of the statement of cash flows, the Company                            considers highly                            liquid financial instruments purchased with a maturity                            of three months or                            less to be cash equivalents. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | e. | ***Income                                Taxes***-                                The                                Company utilizes the liability method of accounting                                for income                                taxes.  Under the liability method, deferred tax assets and                                liabilities are determined based on the differences                                between financial                                reporting basis and tax basis of the assets and liabilities                                and are                                measured using enacted tax rates and laws that will                                be in effect when the                                differences are expected to reverse.  An allowance against deferred                                tax assets is recognized, when it is more likely                                than not, that such tax                                benefits will not be realized. The Company has a                                deferred tax assert which                                is fully offset by a valuation allowance at the balance                                sheet                                date. |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4 - | Related                              Party Transaction |
|----------|--------------------------------------------------------|

| 5 - | Recent                            Accounting Pronouncements |
|----------|-------------------------------------------------------------|

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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. Changes in Securities. **

**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 Secretaryof                          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, 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 March 31, 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. |
|--|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

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**SIGNATURES**

|                                       |                                                                            |                                                                        |
|--------------------------------------------|---------------------------------------------------------------------------------|-----------------------------------------------------------------------------|
| Dated:                        May 10, 2006 | BLACK                        NICKEL                        ACQUISITION CORP. II |
|                                  |                                                                       |                                                                   |
|                                       | By:                                                                   | /s/ Paul                        T.                        Mannion, Jr. |
|                                       | Paul                        T. Mannion, Jr.,                        President   |

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