| Black                Nickel Acquisition Corp. III(Exact                name of small business issuer as specified in its charter)          |
|-------------------------------------------------------------------------------------------------------------------------------------------------|
| Delaware(State                or other jurisdiction of incorporation or organization)                                                      |
| 83-0432183(I.R.S.                Employer Identification Number)                                                                           |
| 300                Colonial Center Parkway, Suite 260, Roswell, Georgia                30076(Address                of Principal Offices)  |
| (678)                353-2190(Issuer’s                Telephone Number)                                                              |
| No                change(Former                name, former address and former fiscal year, if changed since last                report)        |

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**BLACK      NICKEL ACQUISITION CORP. III**

**-      INDEX -**

|                                                                                                                                                                                                                                                                                      |  Page                                                                                                              |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------|
| **PART                  I -****FINANCIAL                  INFORMATION**:                                                                                                                                                                                                                  |                                                                                                                    |
|                                                                                                                                                                                                                                                                                      |                                                                                                                    |   |
| Item                  1.                                                                                                                                                                                                                                                                  | Financial                  Statements                                                                                   |   |
|                                                                                                                                                                                                                                                                                      |                                                                                                                    |   |
|     Balance                Sheet as of September 30, 2007 (Unaudited)                                                                                                                                                                                                 | F-1                                                                                                                     |
|                                                                                                                                                                                                                                                                                      |                                                                                                                    |   |
|     Statements                  of Operations for the Three and Nine Months Ended September                  30, 2007 and 2006 and for the Cumulative Period from May                  26, 2005 (Inception) through September 30, 2007                  (Unaudited)   | F-2                                                                                                                     |
|                                                                                                                                                                                                                                                                                      |                                                                                                                    |   |
|     Statement                  of Changes in Stockholders’ Equity (Deficiency) for the Cumulative                  Period                  from May 26, 2005 (Inception) to September 30, 2007                  (Unaudited)                                     | F-3                                                                                                                     |
|                                                                                                                                                                                                                                                                                      |                                                                                                                    |   |
|     Statements                  of Cash Flows for the Nine Months Ended September 30, 2007                  and 2006 and for the Cumulative Period from May 26, 2005 (Inception)                  to                  September                  30, 2007 (Unaudited) | F-4                                                                                                                     |
|                                                                                                                                                                                                                                                                                      |                                                                                                                    |   |
|     Notes                to Financial Statements (Unaudited)                                                                                                                                                                                                          | F-5                                                                                                                     |
|                                                                                                                                                                                                                                                                                      |                                                                                                                    |   |
| Item                  2.                                                                                                                                                                                                                                                             | Management's                  Discussion and Analysis of Financial Condition and Results of                  Operations | 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                                                                                                                | 2 |
|                                                                                                                                                                                                                                                                                      |                                                                                                                    |   |
| Signatures                                                                                                                                                                                                                                                                                |                                                                                                                    | 4 |

----

**PART      I - FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

**Black      Nickel Acquisition Corp. III**

**(A      Development Stage Enterprise)**

**Balance      Sheet (Unaudited)**

**September      30, 2007**

| **ASSETS**                                                                                                                                                 |   |   |    |
|------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|---------|
|                    Current Assets                                                                                                                     |   |   |    |
|                      Cash                                                                                                                   |   | $      | 347     |   |
|                      Prepaid expenses                                                                                                       |   |   | 1,875   |   |
|                                                                                                                                                       |   |   |    |   |
|                                                                                                                                                       |   | $      | 2,222   |   |
|                                                                                                                                                       |   |   |    |   |
| **LIABILITIES                  AND STOCKHOLDERS’ EQUITY (DEFICIENCY)**** **                                                                     |   |   |    |   |
|                    Current Liabilities                                                                                                                |   |   |    |   |
|                      Accounts payable                                                                                                       |   | $      | 4,512   |   |
|                      Notes payable - related parties                                                                                        |   |   | 24,000  |   |
|                      Accrued expenses - related parties                                                                                     |   |   | 1,752   |   |
|                    Total Current Liabilities                                                                                                |        |   | 30,264  |   |
|                    Stockholders’ Equity (Deficiency)                                                                                            |   |   |    |   |
|                      Preferred stock, $.0001 par value; 10,000,000 shares authorized,                  no shares                  issued    |   |   | --      |   |
|                      Common stock, $.0001 par value; 75,000,000 shares authorized, 1,500,000                  shares issued and outstanding |   |   | 150     |   |
|                      Additional paid-in capital                                                                                             |   |   | 49,850  |   |
|                      Deficit accumulated during the development stage                                                                       |   |   | (78,042 | ) |
|                      Total stockholders’ equity (deficiency)                                                                          |   |   | (28,042 | ) |
|                                                                                                                                                       |   |   |    |   |
|                                                                                                                                                       |   | $      | 2,222   |   |

*See      accompanying notes to interim unaudited financial statements.*

----

**Black      Nickel Acquisition Corp. III**

**(A      Development Stage Enterprise)**

**Statements      of Operations (Unaudited)**

|                                                                                                     |   |   | Three                  MonthsEndedSeptember                  30,2006 |   |   | Three                  MonthsEndedSeptember                  30,2007 |   |   | Nine                  MonthsEndedSeptember                  30,2006 |   |   | Nine                  MonthsEndedSeptember                  30,2007 |   |   | CumulativePeriod                  fromMay                  26, 2005(Inception)throughSeptember                  30,2007 |   |
|----------------------------------------------------------------------------------------------------------|--------|--------|----------------------------------------------------------------------|--------|--------|----------------------------------------------------------------------|--------|--------|---------------------------------------------------------------------|--------|--------|---------------------------------------------------------------------|--------|--------|-------------------------------------------------------------------------------------------------------------------------|--------|
| Net                  sales                                                                               |   | $      | --                                                                   |   | $      | --                                                                   |   | $      | --                                                                  |   | $      | --                                                                  |   | $      | --                                                                                                                      |   |
|                                                                                                     |   |   |                                                                 |   |   |                                                                 |   |   |                                                                |   |   |                                                                |   |   |                                                                                                                    |   |
| Cost                  of sales                                                                           |   |   | --                                                                   |   |   | --                                                                   |   |   | --                                                                  |   |   | --                                                                  |   |   | --                                                                                                                      |   |
|                                                                                                     |   |   |                                                                 |   |   |                                                                 |   |   |                                                                |   |   |                                                                |   |   |                                                                                                                    |   |
| Gross                  profit                                                                            |   |   | --                                                                   |   |   | --                                                                   |   |   | --                                                                  |   |   | --                                                                  |   |   | --                                                                                                                      |   |
|                                                                                                     |   |   |                                                                 |   |   |                                                                 |   |   |                                                                |   |   |                                                                |   |   |                                                                                                                    |   |
| Expenses:                                                                                                |   |   |                                                                 |   |   |                                                                 |   |   |                                                                |   |   |                                                                |   |   |                                                                                                                    |   |
|                    General and Administrative                                                       |   |   | 3,853                                                                |   |   | 6,418                                                                |   |   | 29,108                                                              |   |   | 24,399                                                              |   |   | 76,790                                                                                                                  |   |
|                                                                                                     |   |   |                                                                 |   |   |                                                                 |   |   |                                                                |   |   |                                                                |   |   |                                                                                                                    |   |
| Loss                  before other expenses                                                              |   |   | (3,853                                                               | )      |   | (6,418                                                               | )      |   | (29,108                                                             | )      |   | (24,399                                                             | )      |   | (76,790                                                                                                                 | )      |
|                                                                                                     |   |   |                                                                 |   |   |                                                                 |   |   |                                                                |   |   |                                                                |   |   |                                                                                                                    |   |
| Other                  expenses:                                                                         |   |   |                                                                 |   |   |                                                                 |   |   |                                                                |   |   |                                                                |   |   |                                                                                                                    |   |
|                    Interest                                                                         |   |   | --                                                                   |   |   | 606                                                                  |   |   | --                                                                  |   |   | 1,252                                                               |   |   | 1,252                                                                                                                   |   |
|                                                                                                     |   |   |                                                                 |   |   |                                                                 |   |   |                                                                |   |   |                                                                |   |   |                                                                                                                    |   |
| Net                  (loss)                                                                              |   | $      | (3,853                                                               | )      | $      | (7,024                                                               | )      | $      | (29,108                                                             | )      | $      | (25,651                                                             | )      | $      | (78,042                                                                                                                 | )      |
|                                                                                                     |   |   |                                                                 |   |   |                                                                 |   |   |                                                                |   |   |                                                                |   |   |                                                                                                                    |   |
| Basic                  and Diluted                                                                       |   |   |                                                                 |   |   |                                                                 |   |   |                                                                |   |   |                                                                |   |   |                                                                                                                    |   |
|                    Loss per Share                                                                   |   | $      | --                                                                   |   | $      | --                                                                   |   | $      | (.02                                                                | )      | $      | (.02                                                                | )      |   |                                                                                                                    |   |
|                                                                                                     |   |   |                                                                 |   |   |                                                                 |   |   |                                                                |   |   |                                                                |   |   |                                                                                                                    |   |
| Weighted                  Average Number of common Shares Outstanding,Basic                  and Diluted |   |   | 1,500,000                                                            |   |   | 1,500,000                                                            |   |   | 1,500,000                                                           |   |   | 1,500,000                                                           |   |   |                                                                                                                    |   |

*See      accompanying notes to interim unaudited financial statements.*

----

**Black      Nickel Acquisition Corp. III**

**(A      Development Stage Enterprise)**

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

|                                                              |   | Preferred                  Stock |   |  Common                  Stock |   | AdditionalPaid-in |   |  DeficitAccumulatedDuring                  theDevelopment |      |          |   |
|-------------------------------------------------------------------|--------|----------------------------------|--------|-------------------------------------|--------|-------------------|--------|----------------------------------------------------------------|-----------|---------------|--------|
|                                                              |   |  Shares                     |   |  Amount                        |   |  Shares      |   |  Amount                                                   |      |  Capital |   |  Stage |   |  Total |   |
| Balance,                  May 26, 2005                            |   |                             | --     |                                | $      | --                |   |                                                           | --        |          | $      | -- |   | $ | -- |   | $ | -- |   | $ | -- |   |
|                                                              |   |                             |   |                                |   |              |   |                                                           |      |          |   |   |   |   |   |   |   |   |   |   |   |   |
|                    Issuance of common stock on June 24, 2005 |   |                             | --     |                                |   | --                |   |                                                           | 1,500,000 |          |   | 150 |   |   | 49,850 |   |   | -- |   |   | 50,000 |   |
|                    Net loss                                  |   |                             | --     |                                |   | --                |   |                                                           | --        |          |   | -- |   |   | -- |   |   | (17,833 | ) |   | (17,833 | ) |
|                                                              |   |                             |   |                                |   |              |   |                                                           |      |          |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance,                  December 31, 2005                       |   |                             | --     |                                |   | --                |   |                                                           | 1,500,000 |          |   | 150 |   |   | 49,850 |   |   | (17,833 | ) |   | 32,167 |   |
|                                                              |   |                             |   |                                |   |              |   |                                                           |      |          |   |   |   |   |   |   |   |   |   |   |   |   |
|                    Net loss                                  |   |                             | --     |                                |   | --                |   |                                                           | --        |          |   | -- |   |   | -- |   |   | (34,558 | ) |   | (34,558 | ) |
|                                                              |   |                             |   |                                |   |              |   |                                                           |      |          |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance,                  December 31,2006                        |   |                             | --     |                                |   | --                |   |                                                           | 1,500,000 |          |   | 150 |   |   | 49,850 |   |   | (52,391 | ) |   | (2,391 | ) |
|                                                              |   |                             |   |                                |   |              |   |                                                           |      |          |   |   |   |   |   |   |   |   |   |   |   |   |
|                    Net loss (unaudited)                      |   |                             | --     |                                |   | --                |   |                                                           | --        |          |   | -- |   |   | -- |   |   | (25,651 | ) |   | (25,651 | ) |
|                                                              |   |                             |   |                                |   |              |   |                                                           |      |          |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance,                  September 30, 2007                      |   |                             |   |                                |   |              |   |                                                           |      |          |   |   |   |   |   |   |   |   |   |   |   |   |
|                    (Unaudited)                               |   |                             | --     |                                | $      | --                |   |                                                           | 1,500,000 |          | $      | 150 |   | $ | 49,850 |   | $ | (78,042 | ) | $ | (28,042 | ) |

*See      accompanying notes to interim unaudited financial statements.*

----

**Black      Nickel Acquisition Corp. III**

**(A      Development Stage Enterprise)**

**Statements      of Cash Flows (Unaudited)**

|                                                                                                                |   | Nine                  MonthsEndedSeptember                  30,2006 |    | Nine                  MonthsEndedSeptember                  30,2007 |   | Cumulative                  PeriodFromMay                  26, 2005(Inception)throughSeptember                  30,2007 |   |
|---------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------|---------|---------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------|--------|
| Cash                  Flows from Operating Activities                                                               |   |                                                                |    |                                                                |   |                                                                                                                    |   |
|                    Net loss                                                                                    |   | $                                                                   | (29,108 | )                                                                   | $      | (25,651                                                                                                                 | )      | $ | (78,042 | ) |
|                    Adjustments to reconcile net loss to net cash used in operating                  activities |   |                                                                |    |                                                                |   |                                                                                                                    |   |   |   |   |
|                      Prepaid expenses                                                                |   |                                                                | --      |                                                                |   | (1,875                                                                                                                  | )      |   | (1,875 | ) |
|                      Accounts payable and accrued expenses                                           |   |                                                                | (1,239  | )                                                                   |   | 814                                                                                                                     |   |   | 6,264 |   |
|                                                                                                                |   |                                                                |    |                                                                |   |                                                                                                                    |   |   |   |   |
| Cash                  Used in Operations                                                                            |   |                                                                | (30,347 | )                                                                   |   | (26,712                                                                                                                 | )      |   | (73,653 | ) |
|                                                                                                                |   |                                                                |    |                                                                |   |                                                                                                                    |   |   |   |   |
| Cash                  Flows from Financing Activities                                                               |   |                                                                |    |                                                                |   |                                                                                                                    |   |   |   |   |
|                    Proceeds from note payable                                                                  |   |                                                                | --      |                                                                |   | 24,000                                                                                                                  |   |   | 24,000 |   |
|                    Proceeds from issuance of common stock                                                      |   |                                                                | --      |                                                                |   | --                                                                                                                      |   |   | 50,000 |   |
|                                                                                                                |   |                                                                |    |                                                                |   |                                                                                                                    |   |   |   |   |
| Cash                  Provide by Financing Activities                                                               |   |                                                                | --      |                                                                |   | 24,000                                                                                                                  |   |   | 74,000 |   |
|                                                                                                                |   |                                                                |    |                                                                |   |                                                                                                                    |   |   |   |   |
| Net                  Increase (Decrease) in Cash and Cash Equivalents                                               |   |                                                                | (30,347 | )                                                                   |   | (2,712                                                                                                                  | )      |   | 347 |   |
|                                                                                                                |   |                                                                |    |                                                                |   |                                                                                                                    |   |   |   |   |
| Cash                  and cash Equivalents, beginning                                                               |   |                                                                | 37,441  |                                                                |   | 3,059                                                                                                                   |   |   | -- |   |
|                                                                                                                |   |                                                                |    |                                                                |   |                                                                                                                    |   |   |   |   |
| Cash                  and Cash Equivalents, ending                                                                  |   | $                                                                   | 7,094   |                                                                | $      | 347                                                                                                                     |   | $ | 347 |   |

*See      accompanying notes to interim unaudited financial statements.*

----

**Black      Nickel Acquisition Corp. III**

**(A      Development Stage Enterprise)**

**Notes      to Interim Unaudited Financial Statements**

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

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

*Management’s      Discussion and Analysis*

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

**Use      of Estimates**

**Loss      Per Common Share**

----

**Black      Nickel Acquisition Corp. III**

**(A      Development Stage Enterprise)**

**Notes      to Interim Unaudited Financial Statements**

**Fair      Value of Financial Instruments**

**Cash      and Cash Equivalents**

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

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

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

| **6.  ** | **Recent                Accounting Pronouncements** |
|--------------------|-----------------------------------------------------|

----

**Black      Nickel Acquisition Corp. III**

**(A      Development Stage Enterprise)**

**Notes      to Interim Unaudited Financial Statements**

| **7.  ** | **Stockholders’                Equity** |
|--------------------|-----------------------------------------------|

----

**Item      2. Management’s Discussion and Analysis of Financial Condition and Results of      Operations. **

***Plan      of Operations***

***Liquidity      and Capital Resources***

***Results      of Operations***

***Off-Balance      Sheet Arrangements***

**Item      3. Controls and Procedures.**

**------------------------------------------------------------**

----

**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.**

| Exhibit        | 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 September                30, 2007. |
|------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 31.2     | Certification                of the Company’s Principal Financial Officer pursuant to Section 302 of                the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly                Report on Form 10-QSB for the quarter ended September 30,                2007. |
|------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 32.1     | Certification                of the Company’s Principal Executive Officer pursuant to 18 U.S.C. Section                1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act                of                2002. |
|------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 32.2     | Certification                of the Company’s Principal Financial Officer pursuant to 18 U.S.C. Section                1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act                of                2002. |
|------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

----

**SIGNATURES**

|                                      |                                                         |                                               |
|-------------------------------------------|--------------------------------------------------------------|----------------------------------------------------|
|                                      | BLACK              NICKEL              ACQUISITION CORP. III |
|                                 |                                                    |                                          |
| Date: November              14, 2007 | By:                                                | /s/              Paul              T. Mannion, Jr. |
|                                      | Name:              Paul T. Mannion, Jr.                      |
|                                      | Title:              President                                |

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