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**UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION**
  Washington, D.C. 20549

FORM 10-QSB

x  Quarterly
  Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended July 31, 2005.

 ̈  Transition
  Report pursuant to 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period _______________ to
__________________

Commission File Number 333-126490

SOM RESOURCES INC.(Exact name of small
Business Issuer as specified in its charter)

|Nevada                                | 47-0950123                       
|------------------------------------- | ---------------------------------
|(State or other
      jurisdiction of | (IRS Employer Identification No.)
|incorporation or
      organization)  |                                  

|175 Optimist
      Park Drive                         |                     
|----------------------------------------------------- | --------------------
|London,
      Ontario,                                | N6K 4M2             
|(Address of
      principal executive offices)        | (Postal or Zip Code)
|                                                      |                     
|Issuers
      telephone number, including area code: | 519-657-3174        

__________________________________________________________________________________
  (Former name, former address and former fiscal year, if changed since last report)

Check whether the issuer (1) filed all reports required to be
  filed by Section 13 or 15(d) of the 
  Securities Exchange Act of 1934 during the preceding 12 months (or for such
  shorter period that the 
  issuer was required to file such reports), and (2) has been subject to such
  filing requirements for the 
  past 90 days x  Yes  ̈
    No

Indicate by check mark whether the registrant is a shell company
  (as defined in Rule 12b-2 of the 
  Exchange Act). Yes  ̈ No x

State the number of shares outstanding of each of the issuers
classes of common stock, as of the latest practicable date: 7,522,000Shares of $0.001 par value Common Stock issued and outstanding as of
August 31, 2005.

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PART 1  FINANCIAL INFORMATION

Item 1. Financial Statements

The accompanying unaudited financial statements have been prepared
  in accordance with the instructions to Form 10-QSB and Item 310 (b) of Regulation
  S-B, and, therefore, do not include all information and footnotes necessary
  for a complete presentation of financial position, results of operations, cash
  flows, and stockholders equity in conformity with generally accepted accounting
  principles. In the opinion of management, all adjustments considered necessary
  for a fair presentation of the results of operations and financial position
  have been included and all such adjustments are of a normal recurring nature.
  Operating results for the three months ended July 31, 2005 are not necessarily
  indicative of the results that can be expected for the year ending April 30,
  2006.

2

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  FINANCIAL STATEMENTSAS OF JULY 31, 2005 
  (UNAUDITED)



F-i

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SOM RESOURCES, INC.(AN EXPLORATION STAGE COMPANY)

CONTENTS

|PAGE  | F-2       | BALANCE SHEET AS OF JULY 31,
      2005 (unaudited)                                                                                                             
|----- | --------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------
|      |           |                                                                                                                                                                 
|PAGE  | F-3       | STATEMENTS OF OPERATIONS
      FOR THE THREE MONTHS ENDED JULY 31, 2005 AND FOR THE PERIOD FROM DECEMBER 13,
      2004 (INCEPTION) TO JULY 31, 2005 (unaudited)
|
|
|      |           |                                                                                                                                                                 
|PAGES | F-4       | STATEMENT OF CHANGES
      IN STOCKHOLDERS EQUITY FOR THE PERIOD FROM DECEMBER 13, 2004 (INCEPTION)
      TO JULY 31, 2005 (unaudited)                         
|
|
|      |           |                                                                                                                                                                 
|PAGE  | F-5       | STATEMENT OF CASH
      FLOWS FOR THE THREE MONTHS ENDED JULY 31, 2005 AND FOR THE PERIOD FROM DECEMBER
      13, 2004 (INCEPTION) TO JULY 31, 2005 (unaudited) 
|
|
|      |           |                                                                                                                                                                 
|PAGES | F-6 - F-8 | NOTES TO FINANCIAL STATEMENTS
      (unaudited)                                                                                                                 

F-1

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SOM RESOURCES, INC.(AN EXPLORATION STAGE COMPANY)BALANCE SHEETAS OF JULY 31, 2005(UNAUDITED)



|ASSETS                                                               |  
|-------------------------------------------------------------------- | -
|                                                                     |  
|CURRENT ASSETS                                                       |  
|Cash                                                                 | $
|Prepaid expenses                                                     |  
|Total Current Assets                                                 |  
|                                                                     |  
|MINERAL PROPERTY INTEREST, NET                                       |  
|                                                                     |  
|TOTAL ASSETS                                                         | $
|                                                                     |  
|                                                                     |  
|LIABILITIES AND STOCKHOLDERS
      EQUITY                           |  
|                                                                     |  
|CURRENT LIABILITIES                                                  |  
|Accounts payable and accrued expenses                                | $
|                                                                     |  
|TOTAL LIABILITIES                                                    |  
|                                                                     |  
|STOCKHOLDERS EQUITY                                                 |  
|Preferred stock, $0.001 par value, 1,000,000
      shares authorized |  
|none issued and
      outstanding                                    |  
|Common stock, $0.001 par value, 69,000,000
      shares authorized,  |  
|7,522,000 shares
      issued and outstanding                        |  
|Additional paid-in capital                                           |  
|Accumulated deficit during exploration stage                         |  
|Total Stockholders Equity                                           |  
|                                                                     |  
|TOTAL LIABILITIES AND STOCKHOLDERS
      EQUITY                     | $

See accompanying notes to financial statements. 
  F-2

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  STATEMENT OF OPERATIONS(UNAUDITED)

|                                                               |   |                     |   |   | For the Period      |  
|-------------------------------------------------------------- | - | ------------------- | - | - | ------------------- | -
|                                                               |   |                     |   |   | From December       |  
|                                                               |   | For the Three       |   |   | 13, 2004            |  
|                                                               |   | Months Ended        |   |   | (Inception) to      |  
|                                                               |   | July
      31, 2005 |   |   | July
      31, 2005 |  
|                                                               |   |                     |   |   |                     |  
|OPERATING EXPENSES                                             |   |                     |   |   |                     |  
|Exploration costs and expenses                                 | $ | -                   |   | $ | 3,300               |  
|General and
      administrative                               |   | 3,084               |   |   | 3,183               |  
|Listing and filing fees                                        |   | 1,081               |   |   | 1,081               |  
|Professional
      fees                                        |   | 3,113               |   |   | 5,526               |  
|Total Operating Expenses                                       |   | 7,278               |   |   | 13,090              |  
|                                                               |   |                     |   |   |                     |  
|LOSS FROM OPERATIONS                                           |   | (7,278              | ) |   | (13,090             | )
|                                                               |   |                     |   |   |                     |  
|OTHER EXPENSE                                                  |   |                     |   |   |                     |  
|Foreign currency translation gain (loss)                       |   | (91                 | ) |   | 536                 |  
|                                                               |   |                     |   |   |                     |  
|Provision for Income Taxes                                     |   | -                   |   |   | -                   |  
|                                                               |   |                     |   |   |                     |  
|NET LOSS                                                       | $ | (7,369              | ) | $ | (12,554             | )
|                                                               |   |                     |   |   |                     |  
|Net loss per share - basic and diluted                         | $ | (0.00               | ) | $ | (0.00               | )
|                                                               |   |                     |   |   |                     |  
|Weighted average number of shares outstanding
      during the |   |                     |   |   |                     |  
|period - basic and
      diluted                               |   | 7,521,934           |   |   | 7,275,508           |  

See accompanying notes to financial statements.
  F-3

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  STATEMENT OF STOCKHOLDERS EQUITYFOR THE PERIOD FROM DECEMBER 13, 2004 (INCEPTION) TO JULY 31, 2005(UNAUDITED)

|                                                        |  |              |  |   |         |  |   |             |  |   | Accumulated |   |   |        |  
|------------------------------------------------------- |  | ------------ |  | - | ------- |  | - | ----------- |  | - | ----------- | - | - | ------ | -
|                                                        |  |              |  |   |         |  |   |             |  |   | Deficit     |   |   |        |  
|                                                        |  |              |  |   |         |  |   | Additional  |  |   | During      |   |   |        |  
|                                                        |  | Common Stock |  |   | Paid-In |  |   | Exploration |  |   |             |  
|                                                        |  | Shares       |  |   | Amount  |  |   | Capital     |  |   | Stage       |   |   | Total  |  
|                                                        |  |              |  |   |         |  |   |             |  |   |             |   |   |        |  
|Common stock issued to founders for cash                |  |              |  |   |         |  |   |             |  |   |             |   |   |        |  
|($0.001 per share)                                      |  | 6,520,000    |  | $ | 6,520   |  | $ | -           |  | $ | -           |   | $ | 6,520  |  
|                                                        |  |              |  |   |         |  |   |             |  |   |             |   |   |        |  
|Common Stock issued for cash ($0.05 per share)          |  | 996,000      |  |   | 996     |  |   | 48,804      |  |   | -           |   |   | 49,800 |  
|                                                        |  |              |  |   |         |  |   |             |  |   |             |   |   |        |  
|Net loss for the period from December 13, 2004          |  |              |  |   |         |  |   |             |  |   |             |   |   |        |  
|(inception)
      to April 30, 2005                     |  | -            |  |   | -       |  |   | -           |  |   | (5,185      | ) |   | (5,185 | )
|                                                        |  |              |  |   |         |  |   |             |  |   |             |   |   |        |  
|Balance, April 30, 2005                                 |  | 7,516,000    |  | $ | 7,516   |  | $ | 48,804      |  | $ | (5,185      | ) | $ | 51,135 |  
|                                                        |  |              |  |   |         |  |   |             |  |   |             |   |   |        |  
|Common Stock issued for cash ($0.05 per share)          |  | 6,000        |  |   | 6       |  |   | 294         |  |   | -           |   |   | 300    |  
|                                                        |  |              |  |   |         |  |   |             |  |   |             |   |   |        |  
|Net loss for the three months ended July 31,
      2005 |  | -            |  |   | -       |  |   | -           |  |   | (7,369      | ) |   | (7,369 | )
|                                                        |  |              |  |   |         |  |   |             |  |   |             |   |   |        |  
|BALANCE, JULY 31, 2005                                  |  | 7,522,000    |  | $ | 7,522   |  | $ | 49,098      |  | $ | (12,554     | ) | $ | 44,066 |  

See accompanying notes to financial statements. 
  F-4

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SOM RESOURCES, INC.(AN EXPLORATION STAGE COMPANY)STATEMENTS OF CASH FLOWS(UNAUDITED)



|                                                            |   |                     |   |   | For the Period From |  
|----------------------------------------------------------- | - | ------------------- | - | - | ------------------- | -
|                                                            |   | For the Three       |   |   | December 13, 2004   |  
|                                                            |   | Months Ended        |   |   | (Inception) to July |  
|                                                            |   | July
      31, 2005 |   |   | 31, 2005            |  
|CASH FLOWS FROM OPERATING ACTIVITIES:                       |   |                     |   |   |                     |  
|                                                            |   |                     |   |   |                     |  
|                                                            |   |                     |   |   |                     |  
|Net loss                                                    | $ | (7,369              | ) | $ | (12,554             | )
|Adjustments
      to reconcile net loss to net cash used in |   |                     |   |   |                     |  
|operating activities:                                       |   |                     |   |   |                     |  
|Changes in
      operating assets and liabilities:          |   |                     |   |   |                     |  
|Prepaid
      expenses                                      |   | (4,633              | ) |   | (4,633              | )
|Accounts payable                                            |   | (2,093              | ) |   | 320                 |  
|Net Cash Used In Operating Activities                       |   | (14,095             | ) |   | (16,867             | )
|                                                            |   |                     |   |   |                     |  
|CASH FLOWS FROM INVESTING ACTIVITIES                        |   |                     |   |   |                     |  
|Purchase of mineral property interest                       |   | -                   |   |   | (3,000              | )
|Net Cash Used In Investing Activities                       |   | -                   |   |   | (3,000              | )
|                                                            |   |                     |   |   |                     |  
|CASH FLOWS FROM FINANCING ACTIVITIES                        |   |                     |   |   |                     |  
|Proceeds from issuance of common stock                      |   | 300                 |   |   | 56,620              |  
|Net Cash Provided By Financing Activities                   |   | 300                 |   |   | 56,620              |  
|                                                            |   |                     |   |   |                     |  
|NET INCREASE (DECREASE) IN CASH                             |   | (13,795             | ) |   | 36,753              |  
|                                                            |   |                     |   |   |                     |  
|CASH AND CASH EQUIVALENTS AT BEGINNING OF                   |   |                     |   |   |                     |  
|PERIOD                                                      |   | 50,548              |   |   | -                   |  
|                                                            |   |                     |   |   |                     |  
|CASH AND CASH EQUIVALENTS AT END OF PERIOD                  | $ | 36,753              |   | $ | 36,753              |  

See accompanying notes to financial statements. 
  F-5

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SOM RESOURCES, INC.(AN EXPLORATION STAGE COMPANY)NOTES TO FINANCIAL STATEMENTSJULY 31, 2005(UNAUDITED)

|NOTE 1 | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION
      (A) Basis of Presentation
      The accompanying unaudited financial statements have been
        prepared in accordance with accounting principles generally accepted in
        the United States of America and the rules and regulations of the Securities
        and Exchange Commission for interim financial information. Accordingly,
        they do not include all the information necessary for a comprehensive
        presentation of financial position and results if operations.
      It is managements opinion however, that all material
        adjustments (consisting of normal recurring adjustments) have been made
        which are necessary for a fair financial statements presentation. The
        results for the interim period are not necessarily indicative of the results
        to be expected for the year.
      (B) Organization
      Som Resources, Inc. (an exploration stage company) (the
        Company) was incorporated under the laws of the State of Nevada
        on December 13, 2004. The Company is a natural resource exploration company
        with an objective of acquiring, exploring and if warranted and feasible,
        developing natural resource properties. Activities during the exploration
        stage include developing the business plan and raising capital.
      (C) Use of Estimates
      In preparing financial statements in conformity with generally
        accepted accounting principles, management is required to make estimates
        and assumptions that affect the reported amounts of assets and liabilities
        and the disclosure of contingent assets and liabilities at the date of
        the financial statements and revenues and expenses during the reported
        period. Actual results could differ from those estimates.
      (D) Cash and Cash Equivalents
      For purposes of the cash flow statements, the Company considers
        all highly liquid investments with original maturities of three months
        or less at the time of purchase to be cash equivalents.
      (E) Mineral Interest
      Pursuant to SFAS No. 141 and SFAS No. 142, as amended by
        EITF 04-02, mineral interest associated with other than owned properties
        are classified as tangible assets. As of July 31, 2005, the Company had
        capitalized $3,000 related to the mineral property interest. The
|------ | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

F-6

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SOM RESOURCES, INC. 
  (AN EXPLORATION STAGE COMPANY) 
  NOTES TO FINANCIAL STATEMENTSJULY 31, 2005(UNAUDITED)

| | mineral property interest will be amortized using the
        units-of-production method when production at each project commences.
      (F) Long-Lived Assets
      The Company accounts for long-lived assets under the Statements
        of Financial Accounting Standards Nos. 142 and 144 Accounting for
        Goodwill and Other Intangible Assets and Accounting for Impairment
        or Disposal of Long-Lived Assets (SFAS No. 142 and 144).
        In accordance with SFAS No. 142 and 144, long-lived assets, goodwill and
        certain identifiable intangible assets held and used by the Company are
        reviewed for impairment whenever events or changes in circumstances indicate
        that the carrying amount of an asset may not be recoverable. For purposes
        of evaluating the recoverability of long-lived assets, goodwill and intangible
        assets, the recoverability test is performed using undiscounted net cash
        flows related to the long-lived assets.
      (G) Income Taxes
      The Company accounts for income taxes under the Statement
        of Financial Accounting Standards No. 109, Accounting for Income
        Taxes (Statement 109). Under Statement 109, deferred
        tax assets and liabilities are recognized for the future tax consequences
        attributable to differences between the financial statement carrying amounts
        of existing assets and liabilities and their respective tax bases. Deferred
        tax assets and liabilities are measured using enacted tax rates expected
        to apply to taxable income in the years in which those temporary differences
        are expected to be recovered or settled. Under Statement 109, the effect
        on deferred tax assets and liabilities of a change in tax rates is recognized
        in income in the period that includes the enactment date
      (H) Loss Per Share
      Basic and diluted net loss per common share is computed
        based upon the weighted average common shares outstanding as defined by
        Financial Accounting Standards No. 128, Earnings Per Share.
        As of July 31, 2005, there were no dilutive securities outstanding.
      (I) Business Segments
      The Company operates in one segment and therefore segment
        information is not presented.
      (J) Recent Accounting Pronouncements
      Statement of Financial Accounting Standards (SFAS)
        No. 154, Accounting Changes and Error Corrections  a replacement
        of APB Opinion No. 20 and FASB Statement No. 3; SFAS No. 151, Inventory
        Costs  an amendment of ARB No. 43, Chapter 4 SFAS No. 152,
        Accounting for Real Estate Time-Sharing Transactions - an amendment
        of
| | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

F-7

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SOM RESOURCES, INC.(AN EXPLORATION STAGE COMPANY)NOTES TO FINANCIAL STATEMENTSJULY 31, 2005(UNAUDITED)

|       | FASB Statements No. 66 and 67, SFAS No. 153,
        Exchanges of Non-monetary Assets an amendment of APB Opinion
        No. 29, and SFAS No. 123 (revised 2004), Share-Based Payment,
        were recently issued. SFAS No. 151, 152, 153 and 123 (revised 2004) have
        no current applicability to the Company and have no effect on the financial
        statements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
|------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
|NOTE 2 | ACQUISITION OF MINERAL PROPERTY INTERST
      On April 10, 2005, the Company acquired 100% interest in
        the one mineral claim known as the Hermosa Prospect located in the Sate
        of Nevada, USA, for a purchase price of $3,000. The Company received rights
        to all minerals contained in the Hermosa property.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
|NOTE 3 | STOCKHOLDERS EQUITY
      On March 31, 2005, the Company issued 6,520,000 shares
        of common stock to its founders for cash of $6,520 ($0.001 per share).
      On April 30, 2005, the Company issued 996,000 shares of
        common stock to an individual for cash of $49,800 ($0.05 per share).
      On May 2, 2005, the Company issued 6,000 shares of common
        stock to individuals for cash of $300 ($0.05 per share).                                                                                                                                                                                                                                                                                                                                                                                                                                   
|       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
|NOTE 4 | GOING CONCERN
      As reflected in the accompanying financial statements,
        the Company is in the Exploration stage with no operations and has a negative
        cash flow from operations of $16,867 from inception. This raises substantial
        doubt about its ability to continue as a going concern. The ability of
        the Company to continue as a going concern is dependent on the Companys
        ability to raise additional capital and implement its business plan. The
        financial statements do not include any adjustments that might be necessary
        if the Company is unable to continue as a going concern.
      Management believes that actions presently being taken
        to obtain additional funding and implement its strategic plans provide
        the opportunity for the Company to continue as a going concern.

F-8

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Item 2. Plan of Operation

Som Resources Inc. ("the Company") was incorporated in the
state of Nevada on December 13, 2004. On April 10, 2005, the company entered
into a mineral purchase and sale agreement with Multi Metal Mining Corp., a
Nevada private company, whereby the company purchased a 100% undivided right
title and interest in one mineral claim located in the Yellow Pine Mining
District of Clark County, Nevada, known as the Hermosa mineral claim, by paying
$3,000 to Multi Metal Mining Corp.

Description, Location and Access

The Hermosa property is situated in the Yellow Pine Mining
District, Clark County, Nevada, thirty miles southwest of Las Vegas, Nevada and
about five miles west of Goodsprings on the western slopes of the Spring
Mountains. You can access the property by vehicle by means of a paved highway
from Las Vegas southwest to Jean, Nevada. Goodsprings is accessible by paved
road from Jean, a distance of seven miles to the northwest. The Hermosa property
may then be reached by traveling west along a paved road for about five miles
towards the village of Sandy and down a dirt road to the property. The property
lies in a region of moderate rolling hills with local incised narrow canyons.
Elevations locally range from 3200 feet to 4300 feet A.S.L.

The area is typically desert with relatively high temperatures,
low precipitation, and vegetation consisting mainly of desert shrubs and cactus.
Sources of water would be available from valley wells.

As of July 31, 2005 the Company had total assets of $ 44,386
consisting of $ 36,753 cash, $ 4,633 in prepaid expenses and net mineral rights
of $ 3,000. This represents the Companys present and only sources of
liquidity.

The Companys liabilities at July 31, 2005 totaled $320,
consisting of accounts payables and accrued liabilities.

For the three months period ending July 31, 2005 the Company
generated no revenues and has incurred total operating expenses of $ 7,278
consisting of $ 3,804 in general and administrative expenses, $ 1,081 in
Transfer Agent and regulatory fees and $ 3,113 in professional fees. In addition
the company incurred a $ 91 in foreign currency transactions loss for a total
net loss for the period of $ 7,369.

The on-going negative cash flow from operations raises
substantial doubt about the Companys ability to continue as a going concern.
The ability of the Company to continue as a going concern is dependent on the
Companys ability to raise additional capital and implement its business
plan.

The Company has not realized any revenues since inception, and
  for the three month period ended July 31, 2005, and it is presently operating
  at an ongoing deficit. The Company does not anticipate earning revenues unless
  it enters into commercial production on the Hermosa mineral claim. It has not
  commenced the

3

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exploration stage on the claims and can provide no assurance that it will discover economic mineralization on the property, or if such minerals are discovered, that it will enter into commercial production.

While the Company has sufficient funds to complete the recommended phase one exploration program on the Hermosa mineral claim, it will require additional funding in order to cover the anticipated professional fees and general administrative expenses
and to proceed with the proposed phase two surveys and with any subsequent recommended work on the property. The Company anticipates that additional funding will be required in the form of equity financing from the sale of the companys common
stock. However the Company cannot provide investors with any assurance that it will be able to raise sufficient funding from the sale of its common stock to fund the second phase of the exploration program. The Company believes that debt financing
will not be an alternative for funding the complete exploration program. The Company does not have any arrangements in place for any future equity financings.

The Companys plan of operation for the twelve months following the date of this report is to complete the recommended phase one and two exploration programs on the Hermosa mineral claim consisting of geological mapping and sampling, analytical
and test surveys. The Company anticipates that the phase one program will cost approximately $33,000, while the phase two program will cost approximately $91,200. To date, the Company has only sufficient funds to cover the costs to complete
phase one of the exploration program.

The Company plans to commence the phase one exploration program on the Hermosa mineral claim in late September 2005. The program should take approximately one month to complete. A consulting geologist will be retained to review all past exploration
data relating to the property and plot relevant information on mapping of the property. Based on this mapping, the geologist will choose areas that are most likely to contain economic mineralization. He will then conduct a rock and soil sampling
program focusing on these areas of the property. The samples will then be analyzed for mineral concentration by a laboratory. Upon receipt of the lab results, the company will evaluate the results and determine which property areas contain
significant mineralization and whether it will require further geological surveys.

The Company anticipates incurring approximately $43,000 for administrative expenses including accounting and audit costs ($12,000) legal fees ($11,000), rent and office costs ($5,000), computer costs ($5,000), telephone costs
($2,000), Edgar filings ($2,000) and general administrative costs ($6,000) over the next 12 months.

On July 7, 2005, the Company filed an SB2 Registration Statement with The Security and Exchange Commission of the United States (SEC) in order to gain a reporting Status in the United States and in order to register its common stock. On September 1,
2005, the company received its effective status with the SEC becoming a fully reporting company in the United States.

The Company will be retaining a market maker to sponsor a 15c211 application with the National Association of Securities Dealers (NASD) in order to have its common shares posted for trading on the NASD Over the Counter Bulletin Board (OTC BB) upon
approval of this application.

Forward-Looking Statements

This Form 10-QSB includes -" forward-looking statements" within the meaning of the "safe-harbor" provisions of the Private Securities Litigation Reform Act of 1995. Such statements are based on management's current expectations and are subject to a
number of factors and uncertainties that could cause actual results to differ materially from those described in the forward-looking statements.

All statements other than historical facts included in this
  Form, including without limitation, statements under "Plan of Operation", regarding
  the Company's financial position, business strategy, and plans and objectives
  of management of the Company for the future operations, are forward-looking
  statements.

4

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Although the Company believes that the expectations reflected
in such forward-looking statements are reasonable, it can give no assurance that
such expectations will prove to have been correct. Important factors that could
cause actual results to differ materially from the Company's expectations
include, but are not limited to, market conditions, competition and the ability
to successfully complete financing.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

The Company is not a party to any pending legal proceeding.
Management is not aware of any threatened litigation, claims or assessments.

Item 2. Changes in Securities

During the three month period ended July 31, 2005, the company
issued 6,000 common shares in its capital stock for a consideration of $0.05 per
share. These shares were registered with the US Securities and Exchange
Commission (SEC) on its SB2 Registration Statement filed with the SEC on July 7,
2005.

Item 3. Defaults Upon Senior Securities

None

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

None

Item 5. Other Information

None

Item 6. Exhibits and Report on Form 8-K

|31.1 | Certification of Chief
      Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002                                                          
|---- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------
|     |                                                                                                                                                                   
|31.2 | Certification of Chief
      Accounting Officer pursuant to Section 302 of the Sarbanes-Oxley Act of
      2002                                                   
|     |                                                                                                                                                                   
|32.1 | Certification
        of Chief 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 Chief Accounting Officer pursuant to U. S. C. section 1350, as adopted
        pursuant to section 906 of the Sarbanes-Oxley act of 2002.
|

There were no reports filed on form 8K during the three months
  ending July 31, 2005.

5

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SIGNATURES

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

Som Resources Inc.

/s/ Eric PlexmanEric Plexman,
Director

Date: September 9, 2005.

6

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