**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      DC 20549**

**______________**

**FORM      10-Q/A**

**(Amendment      No. 1)**

**x QUARTERLY      REPORT      PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934**

**For      the quarterly period ended March 31, 2008**

**o      TRANSITION REPORT      PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934**

**For      the transition period from ______ to ______.**

**Commission      file number: 001-33456**

**ORSUS      XELENT TECHNOLOGIES, INC. **

| **Delaware**(State                of incorporation)  |   | **20-1198142**** **(I.R.S.                Employer Identification No.) |
|-----------------------------------------------------------|--------|-----------------------------------------------------------------------------|

**12**
**th**

**      Floor, Tower B, Chaowai MEN Office Building**

**26      Chaowai Street, Chaoyang Disc.**

**Beijing,      People’s Republic Of China 100020**

**86-10-85653777**

**Indicate      by check mark whether the registrant: (1) has 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 registrant was required      to file such reports), and (2) has been subject to such filing requirements      for      the past 90 days.**

**Yes      x **
**No      o**

**Indicate      by check mark whether the registrant is a large accelerated filer, an      accelerated filer, a non-accelerated filer, or a smaller reporting company.      See      the definitions of “large accelerated filer,” “accelerated filer” and “smaller      reporting company” in Rule 12b-2 of the Exchange Act.**

| **Large accelerated filer o**                                                                                   |                                  |  **Accelerated filer o** |
|-----------------------------------------------------------------------------------------------------------------|---------------------------------------|-------------------------------|
|                                                                                                            |                                  |                          |
| **Non-accelerated              filer o (Do not check if a smaller              reporting company) **  |  **Smaller reporting company x** |

**Indicate      by check mark whether the registrant is an accelerated filer (as defined in      Rule      12-b2 of the Exchange Act).**

**Yes      o **
**No      x**

**Indicate      by check mark whether the registrant is a shell company (as defined in Rule      12-b2 of the Exchange Act).**

**Yes      o **
**No      x**

**Indicate      the number of shares outstanding of each of the issuer’s classes of common      stock, as of the latest practicable date.**

| **Class**                                                  |   | **Outstanding                at May 14, 2008** |
|------------------------------------------------------------|--------|------------------------------------------------|
| **Common                Stock, $.001 par value per share** |   | **29,756,000****shares**                       |

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**EXPLANATORY      NOTE**

**PART      II - OTHER INFORMATION**

**Item      6.**
**Exhibits.**

| **Exhibit                Number** | **Exhibit                Description**                                                                                                          |
|-----------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------|
|                              |                                                                                                                                            |
| 31.1                              | Certification                of Principal Executive Officer under Section 302 of the Sarbanes-Oxley                Act                of 2002 * |
|                              |                                                                                                                                            |
| 31.2                              | Certification                of Principal Financial Officer under Section 302 of the Sarbanes-Oxley                Act                of 2002 * |

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**SIGNATURES**

|         |                                                          |                           |
|--------------|---------------------------------------------------------------|--------------------------------|
|         | **ORSUS              XELENT TECHNOLOGIES, INC.**              |
|    |                                                     |                      |
|         | By:                                                 | /s/ Wang              Xin |
|         | Wang                XinChief                Executive Officer |

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**INDEX      TO EXHIBITS**

| **Exhibit                Number** | **Exhibit                Description**                                                                                                        |
|-----------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------|
|                              |                                                                                                                                          |
| 31.1                              | Certification                of Principal Executive Officer under Section 302 of the Sarbanes-Oxley                Act                of 2002 |
|                              |                                                                                                                                          |
| 31.2                              | Certification                of Principal Financial Officer under Section 302 of the Sarbanes-Oxley                Act                of 2002 |

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