U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549



# FORM 10-QSB



1. Quarterly report under Section 13 or
	15(d) of the Securities Exchange Act of 1934



For the quarterly period ended December 31,
2007



(
  )	Transition report under Section 13 or 15(d) of the Exchange Act



For the transition period
from ________ to ________



Commission
file number: 000-50898



## 

## INverso
Corp.

(Exact Name of Small Business User as
Specified in its Charter)



Delaware
    34-1996527

(State
or Other Jurisdiction of	(I.R.S. Employer

Incorporation
or Organization)               	Identification No.)



155 Revere Drive, Suite 10, Northbrook, Illinois
60062

(Address
of Principal Executive Offices)					              (Zip Code)



847-291-7711

(Issuer’s telephone Number, including area
code)





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



Indicate by check mark if the registrant is an
accelerated filer (as defined in Rule 12b-2 of the Act).  Yes     No
X



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



The
registrant has 13,500,000 shares of Common Stock issued, $0.000001
par value, as of December 31, 2007.



Page
1





# Index



Page

### Number

PART 1.	FINANCIAL
INFORMATION



Item 1.	Financial
Statements



Condensed
Consolidated Balance Sheet

as
of December 31, 2007 and June 30, 2007 (unaudited)	3



Condensed Consolidated
Statement of Income

for the Periods Ended December
31, 2007, and 2006 (unaudited)	      4



Condensed Consolidated Statements
of Cash Flows

for the Periods Ended December
31, 2007, and 2006 (unaudited)	5



Statement of Changes in
Stockholders’ Equity (Deficit)

for the period May 28, 2004
(inception),

to December 31, 2007
(unaudited)	6



Notes
to Interim Financial Statements as of

December
31, 2007 (unaudited)	7



Item 2.	Management’s
Discussion and Analysis of

Financial Condition and
Results of Operations	10



PART II.		OTHER
INFORMATION	14































Page
2

PART
1.	FINANCIAL INFORMATION

Item 1.	Financial
Statements



INverso Corp.

(A Development Stage
Company)

Balance Sheet As of
December 31, 2007 and June 30, 2007

(Unaudited)



|ASSETS                                  
|----------------------------------------
|                                        
|                                        
|Current assets                          
|                                        
|                                        
|                                        
|                                        
|                                        
|                                        
|                                        
|LIABILITIES AND
			STOCKHOLDERS' DEFICIT
|                                        
|                                        
|Current liabilities                     
|                                        
|                                        
|                                        
|                                        
|                                        
|Stockholders' deficit                   
|                                        
|                                        
|                                        
|                                        
|                                        
|                                        
|                                        









Page
3



INverso
Corp.(A Development Stage Company)Statement of IncomeFor
the Periods Ended December 31, 2007 and 2006

(Unaudited)



|                               |                                                        |                   |            |                   |        |                   |   |                   |            |                   |        |            |   | From May 28,
|------------------------------ | ------------------------------------------------------ | ----------------- | ---------- | ----------------- | ------ | ----------------- | - | ----------------- | ---------- | ----------------- | ------ | ---------- | - | ------------
|                               |                                                        | Three Months      |            | Three Months      |        | Six Months        |   | Six Months        |            | 2004 (Inception) 
|                               |                                                        | Ended             |            | Ended             |        | Ended             |   | Ended             |            | Through          
|                               |                                                        | December 31, 2007 |            | December 31, 2006 |        | December 31, 2007 |   | December 31, 2006 |            | December 31, 2007
|                               |                                                        |                   |            |                   |        |                   |   |                   |            |                   |        |            |   |             
|Revenue:                       |                                                        |                   |            |                   |        |                   |   |                   |            |                   |        |            |   |             
|                               | Fees                                                   | $                 | -          |                   | $      | -                 |   | $                 | -          |                   | $      | -          |   | $           
|                               |                                                        |                   |            |                   |        |                   |   |                   |            |                   |        |            |   |             
|Expenses:                      |                                                        |                   |            |                   |        |                   |   |                   |            |                   |        |            |   |             
|                               | Accounting                                             |                   | 4,792      |                   |        | 3,420             |   |                   | 9,409      |                   |        | 3,420      |   |             
|                               | Consulting                                             |                   | -          |                   |        | -                 |   |                   | -          |                   |        | 10,000     |   |             
|                               | Dues and subscriptions                                 |                   | -          |                   |        | -                 |   |                   | 27         |                   |        | -          |   |             
|                               | Legal                                                  |                   | 1,512      |                   |        |                   |   |                   | 6,624      |                   |        |            |   |             
|                               | Postage                                                |                   | -          |                   |        | -                 |   |                   | -          |                   |        | -          |   |             
|                               | Printing &
			reproduction                             |                   | -          |                   |        | -                 |   |                   | -          |                   |        | -          |   |             
|                               | Taxes                                                  |                   | -          |                   |        | -                 |   |                   | -          |                   |        | -          |   |             
|                               |                                                        |                   |            |                   |        |                   |   |                   |            |                   |        |            |   |             
|                               | Total expenses                                         |                   | 6,304      |                   |        | 3,420             |   |                   | 16,060     |                   |        | 13,420     |   |             
|                               |                                                        |                   |            |                   |        |                   |   |                   |            |                   |        |            |   |             
|Other income /
			(expense):   |                                                        |                   |            |                   |        |                   |   |                   |            |                   |        |            |   |             
|                               | Gain on sale of
			subsidiary                          |                   | 4,900      |                   |        | -                 |   |                   | 4,900      |                   |        | -          |   |             
|                               | Goodwill impairment                                    |                   | -          |                   |        | (6,796)           |   |                   | -          |                   |        | (6,796)    |   |             
|                               |                                                        |                   |            |                   |        |                   |   |                   |            |                   |        |            |   |             
|                               | Net other income /
			(expense)                        |                   | 4,900      |                   |        | (6,796)           |   |                   | 4,900      |                   |        | (6,796)    |   |             
|                               |                                                        |                   |            |                   |        |                   |   |                   |            |                   |        |            |   |             
|                               | Net Ioss                                               | $                 | (1,404)    |                   | $      | (10,216)          |   | $                 | (11,160)   |                   | $      | (20,216)   |   | $           
|                               |                                                        |                   |            |                   |        |                   |   |                   |            |                   |        |            |   |             
|                               | Weighted average
			number ofcommon shares outstanding |                   | 13,500,000 |                   |        | 13,500,000        |   |                   | 13,500,000 |                   |        | 17,519,022 |   |             
|                               |                                                        |                   |            |                   |        |                   |   |                   |            |                   |        |            |   |             
|Basis loss per
			common share | $                                                      | (0.00)            |            | $                 | (0.00) |                   | $ | (0.00)            |            | $                 | (0.00) |            | $ | (0.00)      









Page
4



INverso
Corp.	(A Development Stage Company)Statement of Changes in
Stockholders' EquityFor the Period May 28, 2004 (Inception) to
December 31, 2007(Unaudited)





|                                 |                                              |            | Common Stock |   | Additional |      | Shares  |         |          |         | Total   
|-------------------------------- | -------------------------------------------- | ---------- | ------------ | - | ---------- | ---- | ------- | ------- | -------- | ------- | --------
|                                 |                                              |            |              |   |            |      |         | Paid-in |          | Held in |         
|                                 |                                              |            | Shares       |   | Amount     |      | Capital |         | Treasury |         | Earnings
|May 28, 2004                     |                                              |            |              |   |            |      |         |         |          |         |         
|                                 | Stock issuance for cash                      |            | 22,000,000   |   | $          | 22   |         | $       | 78       |         | $       
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Net (loss)                       |                                              |            |              |   |            |      |         |         |          |         |         
|                                 | May 28, 2004
			(inception) to June 30, 2004 |            |              |   |            |      |         |         |          |         |         
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Balance, June 30, 2004           |                                              | 22,000,000 |              |   | 22         |      |         | 78      |          |         | -       
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Net (loss)                       |                                              |            |              |   |            |      |         |         |          |         |         
|                                 | July 1, 2004 to June
			30, 2005             |            |              |   |            |      |         |         |          |         |         
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Balance, June 30, 2005           |                                              | 22,000,000 |              |   | 22         |      |         | 78      |          |         | -       
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Net (loss)                       |                                              |            |              |   |            |      |         |         |          |         |         
|                                 | July 1, 2005 to June
			30, 2006             |            |              |   |            |      |         |         |          |         |         
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Balance, June 30, 2006           |                                              | 22,000,000 |              |   | 22         |      |         | 78      |          |         | -       
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Issuance of common
			stock      |                                              |            |              |   |            |      |         |         |          |         |         
|                                 | related to merger on
			September 25, 2006   |            | 11,500,000   |   |            | 12   |         |         | 29,988   |         |         
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Purchase of treasury
			shares   |                                              |            |              |   |            |      |         |         |          |         |         
|                                 | related to merger on
			September 25, 2006   |            |              |   |            |      |         |         |          |         |         
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Retirement of treasury
			shares |                                              |            |              |   |            |      |         |         |          |         |         
|                                 | related to merger on
			September 25, 2006   |            | (20,000,000) |   |            | (20) |         |         | (16,866) |         |         
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Net (loss)                       |                                              |            |              |   |            |      |         |         |          |         |         
|                                 | July 1, 2006 to June
			30, 2007             |            |              |   |            |      |         |         |          |         |         
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Balance, June 30, 2007           |                                              | 13,500,000 | -            |   | 14         | -    |         | 13,200  |          |         | -       
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Net (loss)                       |                                              |            |              |   |            |      |         |         |          |         |         
|                                 | July 1, 2007 to
			September 30, 2007        |            |              |   |            |      |         |         |          |         |         
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Balance, September 30,
			2007   |                                              | 13,500,000 |              |   | 14         |      |         | 13,200  |          |         | -       
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Net (loss)                       |                                              |            |              |   |            |      |         |         |          |         |         
|                                 | October 1, 2007 to
			December 31, 2007      |            |              |   |            |      |         |         |          |         |         
|                                 |                                              |            |              |   |            |      |         |         |          |         |         
|Balance, December
			31, 2007    |                                              | 13,500,000 |              | $ | 14         |      | $       | 13,200  |          | $       | -       

Page
5

INverso
Corp.(A Development Stage Company)Statement of Cash FlowsFor
the Periods Ended December 31, 2007 and 2006(Unaudited)

|                                                     | Three Months Ended |         | Three Months Ended |   | Six Months Ended  |  | Six Months Ended  |          | From May 28, 2004
			(Inception)Through
|---------------------------------------------------- | ------------------ | ------- | ------------------ | - | ----------------- |  | ----------------- | -------- | ---------------------------------------
|                                                     | December 31, 2007  |         | December 31, 2006  |   | December 31, 2007 |  | December 31, 2006 |          | December 31, 2007                      
|OPERATING ACTIVITIES                                 |                    |         |                    |   |                   |  |                   |          |                                        
|Net loss                                             | $                  | (1,404) |                    | $ | (10,216)          |  | $                 | (11,160) |                                        
|                                                     |                    |         |                    |   |                   |  |                   |          |                                        
|Adjustment to reconcile
			net loss                  |                    |         |                    |   |                   |  |                   |          |                                        
|to net cash used in
			operations:                   |                    |         |                    |   |                   |  |                   |          |                                        
|                                                     |                    |         |                    |   |                   |  |                   |          |                                        
|Goodwill
			impairment                               |                    | -       |                    |   | 6,796             |  |                   |          |                                        
|Gain on sale of
			subsidiary                        |                    | (4,900) |                    |   |                   |  |                   | (4,900)  |                                        
|Increase/(decrease)
			in accounts payable           |                    | 2,156   |                    |   | (1,050)           |  |                   | 6,304    |                                        
|                                                     |                    |         |                    |   |                   |  |                   |          |                                        
|Net cash used in
			operating activities             |                    | (4,148) |                    |   | (4,470)           |  |                   | (9,756)  |                                        
|                                                     |                    |         |                    |   |                   |  |                   |          |                                        
|INVESTING ACTIVITIES                                 |                    |         |                    |   |                   |  |                   |          |                                        
|Purchase of
			goodwill related to merger on 9/25/06 |                    | -       |                    |   | -                 |  |                   | -        |                                        
|Payment related to
			sale of subsidiary             |                    | (100)   |                    |   | -                 |  |                   | (100)    |                                        
|                                                     |                    |         |                    |   |                   |  |                   |          |                                        
|Net cash used in
			investing activities             |                    | (100)   |                    |   | -                 |  |                   | (100)    |                                        
|                                                     |                    |         |                    |   |                   |  |                   |          |                                        
|FINANCING ACTIVITIES                                 |                    |         |                    |   |                   |  |                   |          |                                        
|Increase/(decrease)
			shareholder loan              |                    | -       |                    |   | -                 |  |                   | -        |                                        
|Increase/(decrease)
			in notes payable              |                    | (1,016) |                    |   | 5,300             |  |                   | (16)     |                                        
|Reduction of note
			from sale of subsidiary         |                    | 5,000   |                    |   |                   |  |                   | 5,000    |                                        
|Issuance of common
			stock                          |                    | -       |                    |   | -                 |  |                   | -        |                                        
|Proceeds from paid
			in capital                     |                    | -       |                    |   | -                 |  |                   | -        |                                        
|Purchase of
			treasury shares                       |                    | -       |                    |   | -                 |  |                   | -        |                                        
|                                                     |                    |         |                    |   |                   |  |                   |          |                                        
|Net cash provided by
			financing activities         |                    | 3,984   |                    |   | 5,300             |  |                   | 4,984    |                                        
|                                                     |                    |         |                    |   |                   |  |                   |          |                                        
|Net cash increase for
			the period                  |                    | (264)   |                    |   | 830               |  |                   | (4,872)  |                                        
|                                                     |                    |         |                    |   |                   |  |                   |          |                                        
|Cash at the
			beginning of period                   |                    | 264     |                    |   | (646)             |  |                   | 4,872    |                                        
|                                                     |                    |         |                    |   |                   |  |                   |          |                                        
|Cash at
			the end of period                         | $                  | -       |                    | $ | 184               |  | $                 | -        |                                        



Page
6



#### INverso
Corp.

Notes to Financial
Statements







INverso
Corp. (hereafter referred to as the Company), is incorporated in the
state of Delaware.  The current plan for the Company is to elect to
become a Business Development Company.



As
of December 31, 2007, the Company has no inventory, property or
equipment.  Additionally, the Company has no revenue or cost of
sales.  The expenses incurred as of the date of the review are the
start-up costs of the Company.  Therefore, the Company is considered
to be in the development stage.









Basis
of accounting



The
Company’s policy is to prepare its financial statements on the
accrual basis of accounting in conformity with generally accepted
accounting principles in the United States of America (U.S. GAAP).



Cash
and cash equivalents



The
Company considers all highly liquid investments, with a maturity of
three months or less when purchased, to be cash equivalents.



Loss
per share



Loss
per share is computed by dividing the net income by the weighted
average number of common shares outstanding of 13,500,000 for the
three months ended December 31, 2007, 13,500,000 for the three months
ended December 31, 2006, 13,500,000 for the six months ended December
31, 2007, 17,519,022 for the six months ended December 31, 2006 and
18,929,633 for the period from May 28, 2004 (inception) through
December 31, 2007.  There are no outstanding derivatives as of
December 31, 2007 and therefore no adjustment for fully diluted
weighted average number of common shares outstanding.



Use
of estimates



The
preparation of financial statements in conformity with generally
accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at
the date of the financial statements and reported amounts of revenue
and expenses during the reporting period.  Actual results could
differ from those estimates.

Page
7



Income taxes



Deferred
tax assets and liabilities are computed based upon the difference
between the financial statement and income tax basis of assets and
liabilities using the enacted marginal tax rate applicable when the
related asset or liability is expected to be realized or settled.
Deferred income tax expenses or benefits are based on the changes in
the asset or liability each period.  If available evidence suggests
that it is more likely than not that some portion or all of the
deferred tax assets will not be realized, a valuation allowance is
required to reduce the deferred tax assets to the amount that is more
likely than not to be realized.  Future changes in such valuation
allowance are included in the provision for deferred income taxes in
the period of change.



Intangibles



Intangible
assets are stated at cost and checked for impairment at the close of
each fiscal year.  However, if impairment is discovered at any time
during the year, it is recognized immediately.









Due to
the development stage of the Company and since there have been no
revenues as of December 31, 2007, there is substantial doubt as to
the Company’s ability to continue as a going concern.  In order
to meet its upcoming and continuing obligations, additional financing
or new revenues will be needed.  The financial statements do not
include any adjustments that might be necessary should the Company be
unable to continue as a going concern.









The
Company is currently receiving money from an investor that is being
classified as a loan.  The terms of the investment have not been
finalized as of the date of the review.  It is expected that common
stock will be issued to settle this loan once the terms are
finalized.  No interest will be paid or accrued.  The loan came from
The Nutmeg Group, LLC (TNG).  Randall S. Goulding, the president of
INverso, is the managing member of TNG and owns 100% of the LLC.









Beginning
in September of 2006 and currently continuing, the Company received
$15,284 from TNG that is currently being treated as a loan.  Randall
S. Goulding, the president of INverso, is the managing member of The
Nutmeg Group and owns 100% of the LLC.

Page
8







In
January of 2007, $100,000 of cash was received from the Melanie S.
Altholtz Irrevocable Trust (Altholtz).  On the next day, $95,000 was
sent to Nanologix, Inc. for an investment.  It was a $100,000
investment, but $5,000 was withheld and due to a finder for a
commission.  All of this occurred through Hydrogenesis, Inc., the
subsidiary.  Immediately after the transaction, it was determined
that the true nature of the transaction was not correctly formulated.
 All of the parties then agreed to rescind the transaction.  It was
therefore not mentioned as a subsequent event in the December 31,
2006 financial statements because management considered this to be
irrelevant.  When the March 31, 2007 financials were prepared, cash
had still not been exchanged between the parties to affect the
rescission, but there was no indication that the rescission would not
occur.  On or about June of 2007, the Company came to realize that
rescission of this transaction, even though agreed to by all parties
previously, was not going to occur, due to a prior shift in power of
the management of Nanologix, Inc.



To
resolve the problems associated with this issue, the following events
took place.  All of the transactions described occurred through the
Company’s subsidiary, Hydrogenesis, Inc.  The subsidiary really
has no other operations.  Therefore, the subsidiary owns $100,000
worth of Nanologix stock and owes Altholtz $100,000.  The Company
came to an agreement with Altholtz to sell Hydrogenesis, for $5,000.
On the date of the transaction, October 12, 2007, Hydrogenesis owned
the $100,000 asset and was obligated to pay Altholtz the $100,000
note payable.  The $5,000 obligation due to the finder was assumed by
Hydrogenesis upon closing of the transaction.









There are
no material subsequent events that have occurred since the date of
the review.

Page
9





Item
2.



MANAGEMENT’S DISCUSSION AND
ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS



THE FOLLOWING
DISCUSSION OF THE RESULTS OF OUR OPERATIONS AND FINANCIAL

CONDITION SHOULD BE
READ IN CONJUNCTION WITH OUR FINANCIAL STATEMENTS AND THE NOTES
THERETO INCLUDED ELSEWHERE IN THIS REPORT.





# Liquidity and Capital Resources



The Company is
currently receiving money from an investor that is being classified
as a loan.  The terms of the investment have not been finalized as of
the date of the review.  It is expected that common stock will be
issued to settle this loan once the terms are finalized.  No interest
will be paid or accrued.  The loan came from The Nutmeg Group, LLC
(TNG).  Randall S. Goulding, the president of INverso, is the
managing member of TNG and owns 100% of the LLC.  As additional
investors are obtained, the Company will continue to issue common
stock in order to finance its operations.



# Results of Operations



INverso Corp.
(hereafter referred to as the Company), is incorporated in the state
of Delaware.  To date, the Company has no operations, no revenues and
no customers.



INverso is a speculative venture and it is unknown
whether the company will be successful, therefore management has
assessed the value at $0.  This continues to be the case as of
December 31, 2007.  Intangible assets are stated at cost and checked
for impairment at the close of each fiscal year.  However, if
impairment is discovered at any time during the year, impairment is
recognized immediately.



As of December 31,
2007, the Company has no inventory, property or equipment.
Additionally, the Company has no revenue or cost of sales.  The
expenses incurred as of the date of the review are the start-up costs
of the Company.  Therefore, the Company is considered to be in the
development stage.



Due to the
development stage of the Company and since there have been no
revenues as of the date of the review, there is substantial doubt as
to the Company’s ability to continue as a going concern.  In
order to meet it’s upcoming and continuing obligations,
additional financing or new revenues will be needed.  The financial
statements do not include any adjustments that might be necessary
should the Company be unable to continue as a going concern.



On October 12, 2007, INverso divested
Hydrogenesis, Inc.  Management of INverso is currently in discussions
as to the future direction of the company.  Management has considered
filing to become a Business Development Company (BDC).  It is
expected that a Form N-54 will be filed shortly in order for the
Company to become a BDC.  Subsequent to the filing of the N-54, new
management will be appointed, a new Board of Directors will be
elected and operations will begin.  As of the date of this filing,
nothing has been done in order to become a BDC.

Page
10

Risk
Factors



The
Company faces the following risks and uncertainties with regard to
future operations:



Management.
 We have a management team headed by Randall Goulding and Harvey
Altholtz.  There can be no assurance that management will be able to
successfully implement the strategic plans and operations of INverso.



We
Have Had Limited Operations to Date.Our primary focus has
been putting together a management team and implementing our business
plan so that we can commence commercial operations.  We have not
commenced commercial operations and have no revenues to date.



We
Cannot Assure Our Success In Our Planned Business Operations Or Of
Profitability.  We will require funding to commence
operations.  There can be no assurance that we will receive adequate
funding or if available, on terms acceptable or commercially
reasonable, to the Company. Even in the event we receive all,
or substantially all, of the funding we may require, such funding
will not necessarily assure our success or profitability in view of,
among other factors, our limited operating history in this business,
the uncertainties associated with funding and operating a new
business venture.

We
Need to Obtain Financing in Order to Continue our Operations.On
a prospective basis, we will require both short-term financing for
operations and long-term capital to fund our expected growth.  We
have no existing bank lines of credit and have not established any
definitive sources for additional financing.  We will require
additional financing if we want to fully implement our business plan
and take advantage of evolving market conditions.  Additional
financing may not be available to us, or if available, it may not be
available upon terms and conditions acceptable to us.  If adequate
funds are not available, then we may be required to delay, reduce or
eliminate programs.  Our inability to take advantage of opportunities
in the industry because of capital constraints may have a materially
adverse effect on our business and our prospects.



We
Will Be Materially Dependent On Our Management and Consultant.
 The success of our business is, and will be, materially dependent
upon the continued services of our current management team.  The loss
of any member of our management team will adversely impact the
operations of the Company.  We do not presently have any key man life
insurance for any management personnel.



Development
Risks Generally.We are a developmental stage company.
Securing financing and moving forward with a proposed business plan
involves greater risks and uncertainties than those associated with
an established business.  As such, there can be no assurance that we
will successfully implement our business plan, commence commercial
operations or, operate profitably.



Industry
Risks: Operating History; Uncertainty of Broad Based Market
Acceptance.  The success of our business may be affected by
matters beyond our control, including but not limited to changes in
technology, competition, changing market and/or economic conditions,
all of which can impact upon market acceptance.  Management believes
that there is a perceived need for the Company's services; however,
no assurance can be given that such perceived need for the Company's
services is correct or if correct, will result in revenues to offset
our operating expenses.



Risks
Associated with Growth.Our development plans will require
the implementation of operational and financial systems and will
require additional management, operational, and financial resources.
For example, we will be required to recruit certain additional
management, key employees, and other personnel for our operations, in
addition to its management team.

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There
can be no assurance that we will be able to manage our operations
effectively.  The failure to implement such systems and add such
resources on a cost-effective basis could have a materially adverse
effect on our results of operations and financial condition.



Competition.
 We face competition from companies with substantially greater
resources than ours.  We believe that we will be able to develop a
niche market and identify opportunities that large, multi-national
companies may omit or deem too small to pursue.  If we are wrong with
this assumption, it will be extremely difficult to compete with
better-capitalized companies and we will have to rely more heavily on
Management’s personal skills and abilities.



No
Dividends on Common Stock.   We have never paid dividends on
our Common Stock.  We intend for the foreseeable future to retain
earnings, if any, for the future operation and expansion of our
business and do not anticipate paying dividends on our shares of
Common Stock for the foreseeable future.

The
Shares of our Common Stock Lack any Trading Market.  There are also
Restrictions on Transferability.Shares of our Common Stock
are not eligible for trading on any national or regional exchange,
nor are they quoted on any over-the-counter market.  As a result, an
investment in our securities is highly illiquid.   Unless the
securities are registered with the Securities and Exchange Commission
and any required state authorities, or an appropriate exemption from
registration is available, you may be unable to liquidate or sell
your Common Stock even though your personal financial situation may
dictate such a liquidation or sale.

There
are currently no plans, proposals, arrangements or understandings
with any person with regard to the development of a trading market in
our Common Stock.  There can be no assurance that a trading market in
our Common Stock will develop, or if such a market develops, that it
will be sustained.



Forward-Looking Statements



The Quarterly Report on Form 10-QSB contains
certain statements of a forward-looking nature relating to future
events or the future financial performance of the Company.  Such
statements are only predictions and the actual events or results may
differ materially from the results discussed in the forward-looking
statements.  Factors that could cause or contribute to such
differences include those discussed below as well as those discussed
in other filings made by the Company with the Securities and Exchange
Commission, including the Company’s Annual Report included in
its annual filing on Form 10-KSB.





Controls and Procedures



As of the end of the
period covered by this Report, the Company's chief executive officer
and its principal financial officer (the “Certifying
Officers”), evaluated the effectiveness of the Company's
"disclosure controls and procedures," as defined in Rule
13a-15(e) under the Securities Exchange Act of 1934.  Based on that
evaluation, the Certifying Officers concluded that, as of the date of
their evaluation, the Company's disclosure controls and procedures
were effective to provide reasonable assurance that information
required to be disclosed in the Company's periodic filings under the
Securities Exchange Act of 1934 is accumulated and communicated to
management, including these officers, to allow timely decisions
regarding required disclosure.



The
Certifying Officers have also indicated that there were no
significant changes in our internal controls or other factors that
could significantly affect such controls subsequent

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to
the date of their evaluation and there were no corrective actions
with regard to significant deficiencies and material weaknesses.



Our
management, including the Certifying Officers, does not expect that
our disclosure controls or our internal controls will prevent all
errors and fraud.  A control system, no matter how well conceived and
operated, can provide only reasonable, not absolute, assurance that
the objectives of the control system are met.  In addition, the
design of a control system must reflect the fact that there are
resource constraints, and the benefits of controls must be considered
relative to their costs.  Because of the inherent limitations in all
control systems, no evaluation of controls can provide absolute
assurance that all control issues and instances of fraud, if any,
within a company have been detected. These inherent limitations
include the realities that judgments in decision-making can be
faulty, and that breakdowns can occur because of simple error or
mistake. Additionally, controls can be circumvented by the individual
acts of some persons, by collusion of two or more people or by
management override of the control.  The design of any systems of
controls also is based in part upon certain assumptions about the
likelihood of future events, and there can be no assurance that any
design will succeed in achieving its stated goals under all potential
future conditions. Because of these inherent limitations in a
cost-effective control system, misstatements due to error or fraud
may occur and not be detected.











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13

















PART II – OTHER INFORMATION





Item
1.	Legal Proceedings:									None



Item
2.	Changes in Securities:		   						None



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 Reports on Form 8-K:



(a)	Exhibits:



31	Certification of Chief Executive Officer and Chief
Financial Officer

pursuant to Rule 13a-14 or 15d-14 of The Securities
Exchange Act of 		1934, as adopted pursuant to Section 302 of the
Sarbanes-Oxley Act of 		2002.



32	Certification of Chief Executive Officer and Chief
Financial Officer 			pursuant to 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of 		the Sarbanes-Oxley Act of 2002.

(b)
During the quarter ended December 31, 2007, no report on Form 8-K was
filed or required to be filed.



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14





# SIGNATURES



Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned thereto duly authorized.





### INVERSO CORP.







Date:	February
15, 2008

/s/ Randall S. Goulding

CEO/President/Director







CERTIFICATION



In connection with
the Quarterly Report of INverso Corp. (the “Company”) on
Form 10-QSB for the period ending December 31, 2007 as filed with the
Securities and Exchange Commission on the date hereof (the “Report”),
we, Randall S. Goulding, Chief Executive Officer/Chief Financial
Officer, and Harvey Altholtz, Director, of the Company, certify,
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that to the best of my
knowledge:

1. The Report fully
	complies with the requirements of section 13(a) or 15(d) of the
	Securities Exchange Act of 1934; and
2. The information
	contained in the Report fairly presents, in all material respects
	the financial condition and results of the Company.



Date: February 15,
2008	/s/  Randall S. Goulding

Randall S. Goulding

Chief Executive
Officer/Chief Financial Officer





/s/  Harvey
Altholtz

Harvey Altholtz

Director











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15











CERTIFICATION
PURSUANT TO THE SARBANES-OXLEY ACT

We,
Randall S. Goulding, the Chief Executive Officer/Chief Financial
Officer, and Harvey Altholtz, Director of INverso Corp., certify
that:

1.
We have reviewed this quarterly report on Form 10-QSB of INverso
Corp.;

2.
Based on our knowledge, this quarterly report does not contain any
untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances
under which such statements were made, not misleading with respect to
the period covered by this quarterly report;

3.
Based on our knowledge, the financial statements, and other financial
information included in this quarterly report, fairly present in all
material respects the financial condition, results of operations and
cash flows of the registrant as of, and for the periods presented in
this quarterly report;

4.
We are responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-14 and
15d-14) for the registrant and have:



a)
	designed such disclosure controls and procedures to ensure that
material information relating to the registrant, including its
consolidated subsidiaries, is made known to me by others within those
entities, particularly during the period in which this quarterly
report is being prepared;

b)
	evaluated the effectiveness of the registrant’s disclosure
controls and procedures as of a date within 90 days prior to the
filing date of this quarterly report (the “Evaluation Date”);
and

c)
	presented in this quarterly report our conclusions about the
effectiveness of the disclosure controls and procedures based on our
evaluation as of the Evaluation Date;



5.
We have disclosed, based on our most recent evaluation, to the
registrant’s auditors and the audit committee of registrant’s
board of directors (or persons performing the equivalent functions):



a)
	all significant deficiencies in the design or operation of internal
controls which could adversely affect the registrant’s ability
to record, process, summarize and report financial data and have
identified for the registrant’s auditors any material
weaknesses in internal controls; and

b)
	any fraud, whether or not material, that involves management or
other employees who have a significant role in the registrant’s
internal controls; and



6.
We have indicated in this quarterly report whether there were
significant changes in internal controls or in other factors that
could significantly affect internal controls subsequent to the date
of our most recent evaluation, including any corrective actions with
regard to significant deficiencies and material weaknesses.



Date:
 February 15, 2008/s/
 Randall S. Goulding

Randall
S. Goulding

Chief
Executive Officer/Chief Financial Officer



/s/
 Harvey Altholtz

Harvey
Altholtz

Director











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