UNITED
      STATES


SECURITIES
      AND EXCHANGE COMMISSION


Washington,
      D.C. 20549


FORM
      10-Q





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


For
      the
      quarterly period ended **March
      28, 2008**





o
            TRANSITION
                REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE
                ACT


For
      the
      transition period from _____________ to ___________.





Commission
      File Number: **000-53088**





**COMMAND
      CENTER, INC.**


(Exact
      name of issuer as specified in its charter)





Washington
            91-2079472(State
                or other jurisdiction of incorporation or organization)
            (IRS
                Employer Identification Number)





3773
      West
      Fifth Avenue, Post Falls, Idaho 83854


(Address
      of principal executive offices)





(208)
      773-7450


(Issuer’s
      telephone number)





N.A.


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





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 twelve months, and (2) has been subject to such filing requirements
      for the past ninety 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
      definition of “large accelerated filer,” “accelerated filer,” and smaller
      reporting company in Rule 12b-2 of the Exchange Act. (Check one):





Large
                accelerated filer o
            Accelerated
                filer oNon-accelerated
                filer o
            Smaller
                reporting company x


(Do
      not
      check if smaller reporting company)





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act).


Yes
o No
x





The
      number of shares of common stock outstanding on May 12, 2008 was 36,096,720
      shares.










**Command
      Center, Inc.**


**Contents**





**FORM
      10-Q**


Page**PART
                I**Item
                1. Financial Statements (unaudited)Management
                Statement
            
            10-Q
                Page 3Balance
                Sheet at March 28, 2008 and December 28, 2007
            
            10-Q
                Page 4Statements
                of Operations for the thirteen week periods ended March 28, 2008
                and March
                30, 2007
            
            10-Q
                Page 5Statements
                of Cash Flows for the thirteen week periods ended March 28, 2008
                and March
                30, 2007
            
            10-Q
                Page 6Notes
                to Financial Statements
            
            10-Q
                Page 7Item
                2. Management’s Discussion and Analysis of Financial Condition and Results
                of Operations
            
            10-Q
                Page 13Item
                3. Quantitative and Qualitative Disclosures about Market Risk
            
            10-Q
                Page 17Item
                4. Controls and Procedures
            
            10-Q
                Page 17**Part
                II**Item
                2 Unregistered Sales of Equity Securities
            
            10-Q
                Page 19Item
                6. Exhibits and Reports on Form 8-K
            
            10-Q
                Page 19**Signatures**
            
            10-Q
                Page 20**Certifications**
            
            10-Q Page 21 – 24





10-Q
 Page
            2


PART
      I





Item
      1.  Financial
      Statements.





MANAGEMENT
      STATEMENT





The
      accompanying balance sheets of Command Center, Inc. as of March 28, 2008
      (unaudited) and December 28, 2007, and the related statements of operations
      and
      cash flows for the thirteen week periods ended March 28, 2008 and March 30,
      2007
      were prepared by Management of the Company.





The
      accompanying financial statements should be read in conjunction with the audited
      financial statements of Command Center, Inc. (the “Company”) as of and for the
      52 weeks ended December 28, 2007, and the notes thereto contained in the
      Company’s annual report on Form 10-KSB for the 52 weeks ended December 28, 2007,
      filed with the Securities and Exchange Commission.





Management


Command
      Center, Inc.


May
      12,
      2008




10-Q
 Page
          3


**Command
      Center, Inc.**


**Balance
        Sheet**


March
                28, 2008
            
            December
                28, 2007Unaudited***Assets****CURRENT
                ASSETS:*Cash
            
            $
            1,390,903
            
            $
            580,918Accounts
                receivable - trade, net of allowance for bad debts of $500,000 at
                March
                28, 2008 and December 28, 2007
            
            
            8,338,928
            
            
            9,079,222Notes
                and subscriptions receivable - current
            
            
            -
            
            
            1,953,882Prepaid
                expenses, deposits, and other
            
            
            1,119,429
            
            
            1,610,913Current
                portion of workers’ compensation risk pool deposits
            
            
            1,331,950
            
            
            1,150,375Total
                current assets
            
            
            12,181,210
            
            
            14,375,310*PROPERTY
                AND EQUIPMENT, NET*
            
            
            3,114,450
            
            
            3,245,506*OTHER
                ASSETS:*Note
                receivable - non-current
            
            
            17,155
            
            
            17,155Workers’
                compensation risk pool deposits
            
            
            2,012,143
            
            
            2,833,127Goodwill
            
            
            14,257,929
            
            
            14,257,929Intangible
                assets - net
            
            
            638,358
            
            
            683,275Total
                other assets
            
            
            16,925,585
            
            
            17,791,486$
            32,221,245
            
            $
            35,412,302***Liabilities
                and Stockholders’ Equity****CURRENT
                LIABILITIES:*Accounts
                payable
            
            $
            809,968
            
            $
            863,373Line
                of credit facility
            
            
            4,533,261
            
            
            4,686,156Accrued
                wages and benefits
            
            
            1,183,298
            
            
            1,553,536Advances
                payable
            
            
            100,000
            
            
            100,000Current
                portion of note payable
            
            
            92,430
            
            
            8,967Other
                current liabilities
            
            
            296,664
            
            
            817,368Current
                portion of workers’ compensation claims liability
            
            
            1,331,950
            
            
            1,150,375Total
                current liabilities
            
            
            8,347,571
            
            
            9,179,775*LONG-TERM
                LIABILITIES:*Note
                payable, less current portion
            
            
            -
            
            
            85,655Finance
                obligation
            
            
            1,125,000
            
            
            1,125,000Workers’
                compensation claims liability, less current portion
            
            
            2,526,793
            
            
            2,219,642Total
                long-term liabilities
            
            
            3,651,793
            
            
            3,430,297*STOCKHOLDERS’
                EQUITY:*Preferred
                stock - 5,000,000 shares, $0.001 par value, authorized; no shares
                issued
                and outstanding
            
            
            -Common
                stock - 100,000,000 shares, $0.001 par value, authorized; 36,096,720
                and
                35,725,050 shares issued and outstanding, respectively
            
            
            36,097
            
            
            35,725Additional
                paid-in capital
            
            
            51,011,211
            
            
            51,005,159Accumulated
                deficit
            
            
            (30,825,427
            )
            
            (28,238,654
            )Total
                stockholders’ equity
            
            
            20,221,881
            
            
            22,802,230$
            32,221,245
            
            $
            35,412,302


See
        accompanying notes to unaudited financial statements.





10-Q
 Page
          4


**Command
      Center, Inc.**


**Statements
      of Operations (Unaudited)**


Thirteen
                  Weeks EndedMarch
                  28,
              
              March
                  30,2008
              
              2007*REVENUE:*Revenue
                  from services
              
              $
              19,835,399
              
              $
              22,854,400Other
                  income
              
              
              101,690
              
              
              65,45219,937,089
              
              
              22,919,852*COST
                  OF SERVICES:*Temporary
                  worker costs
              
              
              13,023,601
              
              
              15,579,641Workers’
                  compensation costs
              
              
              1,753,694
              
              
              1,580,284Other
                  direct costs of services
              
              
              291,241
              
              
              128,58515,068,536
              
              
              17,288,510*GROSS
                  PROFIT*
              
              
              4,868,553
              
              
              5,631,342*SELLING,
                  GENERAL, AND ADMINISTRATIVE EXPENSES:*Personnel
                  costs
              
              
              4,013,935
              
              
              4,581,518Selling
                  and marketing expenses
              
              
              306,025
              
              
              490,678Transportation
                  and travel
              
              
              408,212
              
              
              543,805Office
                  expenses
              
              
              259,672
              
              
              296,194Legal,
                  professional and consulting
              
              
              411,765
              
              
              535,288Depreciation
                  and amortization
              
              
              213,796
              
              
              196,273Rents
                  and leases
              
              
              601,917
              
              
              586,407Other
                  expenses
              
              
              1,095,123
              
              
              1,290,5387,310,445
              
              
              8,520,701*LOSS
                  FROM OPERATIONS*
              
              
              (2,441,892
              )
              
              (2,889,359
              )*OTHER
                  INCOME (EXPENSE):*Interest
                  expense
              
              
              (150,815
              )
              
              (198,758
              )Interest
                  and other income
              
              
              5,933
              
              
              7,351(144,882
              )
              
              (191,407
              )*BASIC
                  AND DILUTED NET LOSS*
              
              $
              (2,586,774
              )
              $
              (3,080,766
              )*BASIC
                  AND DILUTED LOSS PER SHARE*
              
              $
              (0.07
              )
              $
              (0.13
              )*WEIGHTED
                  AVERAGE COMMON SHARES OUTSTANDING*
              
              
              35,729,137
              
              
              23,596,415





See
      accompanying notes to unaudited financial statements.




10-Q
 Page
          5





**Command
      Center, Inc.**


**Statements
      of Cash Flows (Unaudited)**





Thirteen
                Weeks EndedMarch
                28,
            
            March
                30,2008
            
            2007***Increase
                (Decrease) in Cash****CASH
                FLOWS FROM OPERATING ACTIVITIES:*Net
                loss
            
            $
            (2,586,774
            )
            $
            (3,080,766
            )Adjustments
                to reconcile net loss to net cash used by operating
                activities:Depreciation
                and amortization
            
            
            213,796
            
            
            196,273Allowance
                for bad debts
            
            
            -
            
            
            9,137Amortization
                of note discount
            
            
            -
            
            
            6,000Common
                stock issued for compensation and consulting
            
            
            195,553
            
            
            104,917Changes
                in assets and liabilitiesAccounts
                receivable - trade
            
            
            740,294
            
            
            (449,312
            )Accounts
                receivable affiliates
            
            
            (173,393
            )
            
            -Prepaid
                expenses, deposits and other
            
            
            593,997
            
            
            505,704Workers'
                compensation risk pool deposits
            
            
            639,409
            
            
            414,404Accounts
                payable
            
            
            (649,708
            )
            
            1,122,439Accrued
                expenses
            
            
            (370,238
            )
            
            (348,024
            )Workers'
                compensation insurance payable
            
            
            -
            
            
            (610,572
            )Workers'
                compensation claims liability
            
            
            488,726
            
            
            453,501Net
                cash used by operating activities
            
            
            (908,338
            )
            
            (1,676,299
            )*CASH
                FLOWS FROM INVESTING ACTIVITIES:*Purchases
                of property and equipment
            
            
            (37,823
            )
            
            (318,617
            )Collections
                on note receivable
            
            
            1,952,209
            
            
            88,779Cash
                paid for acquisition
            
            
            -
            
            
            (247,500
            )Net
                cash provided (used) by investing activities
            
            
            1,914,386
            
            
            (477,338
            )*CASH
                FLOWS FROM FINANCING ACTIVITIES:*Change
                in checks issued and outstanding
            
            
            -
            
            
            364,956Advances
                (payments) on line of credit facility, net
            
            
            (152,895
            )
            
            222,843Related
                party advances payable
            
            
            -
            
            
            494,872Sales
                of common stock
            
            
            -
            
            
            30,000Costs
                of common stock offering and registration
            
            
            (116,576
            )
            
            -Preferred
                stock subscribed
            
            
            -
            
            
            500,000Principal
                payments on notes payable
            
            
            73,408
            
            
            (2,076
            )Net
                cash provided (used) by financing activities
            
            
            (196,063
            )
            
            1,610,595*NET
                INCREASE (DECREASE) IN CASH*
            
            
            809,985
            
            
            (543,042
            )*CASH,
                BEGINNING OF PERIOD*
            
            
            580,918
            
            
            1,390,867*CASH,
                END OF PERIOD*
            
            $
            1,390,903
            
            $
            847,825




See
      accompanying notes to unaudited financial statements.




10-Q
 Page
          6





**NOTES
      TO THE UNAUDITED FINANCIAL STATEMENTS OF COMMAND CENTER, INC.**




***NOTE
      1 — BASIS OF PRESENTATION:***





The
      accompanying unaudited financial statements have been prepared in conformity
      with generally accepted accounting principles and reflect all normal recurring
      adjustments which, in the opinion of Management of the Company, are necessary
      to
      a fair presentation of the results for the periods presented. The results of
      operations for such periods are not necessarily indicative of the results
      expected for the full fiscal year or any future period. The
      preparation of financial statements in conformity with accounting principles
      generally accepted in the United States of America requires management to make
      estimates and assumptions that affect the reported amounts of assets and
      liabilities at the date of the financial statements and the reported amounts
      of
      revenues and expenses during the reporting periods. Actual results could differ
      significantly from these estimates.





The
      accompanying unaudited financial statements should be read in conjunction with
      the audited financial statements of the Company as of and for the 52 weeks
      ended
      December 28, 2007, and the notes thereto contained in the Company’s annual
      report on Form 10-KSB for the 52 weeks ended December 28, 2007, filed with
      the
      Securities and Exchange Commission. Certain
      items previously reported in specific financial statement captions have been
      reclassified to conform to the 2008 presentation.





***NOTE
      2 — RECENT ACCOUNTING PRONOUNCEMENTS:***





In
      September 2006, the FASB issued SFAS No. 157, *Fair
      Value Measurements* ,
      or SFAS
      No. 157. SFAS No. 157 defines fair value, establishes a framework for
      measuring fair value in generally accepted accounting principles, and expands
      disclosures about fair value measurements. The standard is effective for
      financial statements issued for fiscal years beginning after November 15,
      2007 and interim periods within those fiscal years. The Company adopted SFAS
      No. 157 for financial assets and liabilities effective December 29, 2007.
      There was no impact to the Company’s financial statements upon adoption. On
      February 12, 2008, the FASB issued FASB Staff Position (FSP) FAS
      No. 157-2. This FSP permits a delay in the effective date of SFAS
      No. 157 to fiscal years beginning after November 15, 2008 for
      nonfinancial assets and nonfinancial liabilities, except for items that are
      recognized or disclosed at fair value in the financial statements on a recurring
      basis, at least annually. The Company does not believe that its adoption will
      have a material impact on the Company’s financial statements.





In
      December 2007, the FASB issued SFAS No. 141 (R), “Business Combinations.”
 SFAS No. 141 (R) requires an acquirer to measure the
      identifiable assets acquired, the liabilities assumed and any noncontrolling
      interest in the acquiree at their fair values on the acquisition date, with
      goodwill being the excess value over the net identifiable assets acquired.
       It is effective for financial statements issued for fiscal years beginning
      after December 15, 2008 and early adoption is prohibited. The Company has
      not yet determined the effect on our financial statements, if any, upon adoption
      of SFAS No. 141 (R).





On
      March
      19, 2008 the FASB issued SFAS No. 161, “Disclosures about Derivative Instruments
      and Hedging Activities” (“SFAS 161”). SFAS 161 requires disclosures of the fair
      value of derivative instruments and their gains and losses in a tabular format,
      provides for enhanced disclosure of an entity’s liquidity by requiring
      disclosure of derivative features that are credit-risk related, and requires
      cross-referencing within footnotes to enable financial statement users to locate
      information about derivative instruments. This statement is effective for fiscal
      years and interim periods beginning after November 15, 2008.




10-Q
 Page
          7


**NOTES
        TO THE UNAUDITED FINANCIAL STATEMENTS OF COMMAND CENTER, INC.**


***NOTE
      3 — EARNINGS PER SHARE:***





The
      Company accounts for its income (loss) per common share according to Statement
      of Financial Accounting Standard No. 128, “Earnings Per Share” (“SFAS 128”).
      Basic earnings per share is calculated by dividing net income or loss available
      to common stockholders by the weighted average number of common shares
      outstanding, and does not include the impact of any potentially dilutive common
      stock equivalents. The Company had warrants for 6,762,803 shares of common
      stock
      outstanding at March 28, 2008. The company incurred a loss in the thirteen
      week
      period ended March 28, 2008. Accordingly, the warrant shares are anti-dilutive
      and no difference between basic and diluted earnings per share is reported
      at
      March 28, 2008.





***NOTE
      4 —EVERYDAY STAFFING LLC TAX LIABILITIES:***





In
      February, the Company received notice from the State of Washington regarding
      a
      claim for payroll tax obligations incurred by Everyday Staffing LLC, a limited
      liability company controlled by Michael Moothart. At the time the notice was
      received, the Company owed Everyday Staffing LLC $113,349, from the acquisition
      of nine on-demand labor stores acquired from Everyday on June 30, 2006. With
      the
      concurrence of Everyday Staffing, the company agreed to pay the obligation
      to
      Everyday Staffing LLC through payments made against the claimed tax liabilities
      owed by Everyday to the State of Washington. In the thirteen week period ended
      March 28, 2008, the Company made payments to the State of Washington totaling
      $84,185 and reduced the amount payable to Everyday by that amount. Glenn
      Welstad, our CEO, has a minority interest in Everyday Staffing LLC.





The
      Company has demanded that Everyday satisfy the tax obligations in excess of
      the
      balance owed by the Company to Everyday Staffing. If Everyday is unable or
      unwilling to make such payments, the Company will continue to make payments
      to
      satisfy the obligations and will pursue appropriate action against Everyday
      to
      recover any balances then due the Company. At March 28, 2008, the total amount
      due to the State of Washington for such taxes was $168,370. This amount has
      been
      recorded as a liability with a corresponding receivable from Everyday. The
      members of Everyday Staffing LLC are holding approximately 1,400,000 shares
      of
      Command Center, Inc. common stock which may be used to satisfy the Everyday
      tax
      obligation. The Company has placed stop transfer instructions with the transfer
      agent to restrict transfer of these shares pending resolution of the
      obligations.





On
      April
      23, 2008, the Company was served by the State of Washington Department of Labor
      and Industries with a Notice of Successorship.  The Notice alleges that the
      Company, as successor to Everyday Staffing, LLC, is liable for the unpaid
      assessment of Everyday Staffing for industrial insurance.  The Department
      of Labor and Industries has estimated the amount of the unpaid industrial
      insurance premiums at $1,203,948. The Company has reviewed the financial
      data of Everyday Staffing during the period it operated as a Franchisee to
      determine the correct figures for premium assessments, payments and balances
      due
      from Everyday Staffing, LLC to the Department of Labor and Industries. 
From this analysis, the Company believes that the sums due the Department,
      if any, are not more than a small fraction of the amount claimed.
      The Company has retained outside legal counsel to represent its interests in
      this case.  No liability has been booked for this contingency, as the
      amount which may eventually be due, if any, is indeterminate.  As
      noted above, the members of Everyday Staffing, LLC hold 1,400,000 shares of
      the
      Company's common stock on which the Company has placed stop transfer
      orders.  The Company believes that the value of these shares, if needed,
      will be more than adequate to discharge any payroll tax and industrial insurance
      premiums owed by Everyday.




10-Q
 Page
          8


**NOTES
        TO THE UNAUDITED FINANCIAL STATEMENTS OF COMMAND CENTER, INC.**




***NOTE
      5 — LINE OF CREDIT FACILITY:***








On
      May
      12, 2006, we entered into an agreement with our principal lender for a financing
      arrangement collateralized by eligible accounts receivable. Eligible accounts
      receivable are generally defined to include accounts that are not more than
      sixty days past due. The loan agreement includes limitations on customer
      concentrations, accounts receivable with affiliated parties, accounts receivable
      from governmental agencies in excess of 5% of the Company’s accounts receivable
      balance, and when a customer’s aggregate past due account exceeds 50% of that
      customer’s aggregate balance due. The lender will advance 85% of the invoiced
      amount for eligible receivables. The credit facility includes a 1% facility
      fee
      payable annually, and a $1,500 monthly administrative fee. The financing bears
      interest at the greater of the prime rate plus two and one half percent (prime
      +2.5%) or 6.25% per annum. Our line of credit interest rate at March 28, 2008
      was 8.50%. The loan agreement further provides that interest is due at the
      applicable rate on the greater of the outstanding balance or $5,000,000. The
      credit facility expires on April 7, 2009. In December 2006, the Company
      negotiated an increase in the maximum credit facility to $9,950,000. The loan
      agreement includes certain financial covenants including a requirement that
      we
      maintain a working capital ratio of 1:1, that we maintain positive cash flow,
      that we maintain a tangible net worth of $3,500,000, and that we achieve
      operating results within a range of projected EBITDA. At March 28, 2008, we
      were
      not in compliance with the positive cash flow and EBITDA covenants. Our lender
      has waived compliance with the positive cash flow and EBITDA covenants as of
      March 28, 2008. The balance due our lender at March 28, 2008 was
      $4,533,261.





***NOTE
      6 — WORKERS’ COMPENSATION INSURANCE AND RESERVES:***





We
      provide our temporary and permanent workers with workers’ compensation
      insurance. Currently, we maintain a large deductible workers’ compensation
      insurance policy through American International Group, Inc. (“AIG”). The policy
      covers the premium year from May 13, 2007 through May 12, 2008. While we have
      primary responsibility for all claims, our insurance coverage provides
      reimbursement for covered losses and expenses in excess of our deductible.
      For
      workers’ compensation claims arising in self-insured states, our workers’
compensation policy covers any claim in excess of the $250,000 deductible on
      a
“per occurrence” basis. This results in our being substantially
      self-insured.





We
      obtained our current policy in May 2007 and since the policy inception, we
      have
      made payments into a risk pool fund to cover claims within our self-insured
      layer. Our payments into the fund for the premium year will total $3,920,000
      based on estimates of expected losses calculated at inception of the policy.
      If
      our payments into the fund exceed our actual losses over the life of the claims,
      we may receive a refund of the excess risk pool payments. Correspondingly,
      if
      our workers’ compensation reserve risk pool deposits are less than the expected
      losses for any given policy period, we may be obligated to contribute additional
      funds to the risk pool fund. Our maximum exposure under the policy is capped
      at
      the greater of $7,500,000 or 10.1% of payroll expenses incurred during the
      premium year.





The
      workers’ compensation risk pool deposits totaled $3,344,093 as of March 28,
      2008, and were classified as current and non current assets based upon
      management’s estimate of when the related claims liabilities will be paid. The
      deposits have not been discounted to present value in the accompanying financial
      statements. Corresponding claims liabilities at March 28, 2008 amounted to
      $3,858,743. Early in the second quarter, the Company deposited $800,000 with
      AIG
      to serve as additional collateral for potential future claims liabilities under
      the policy. Following review of our claims payment history at March 28, 2008,
      AIG has now requested that we pay an additional $900,000 to AIG as deposits
      for
      future claims liabilities.





We
      have
      discounted the expected liability for future losses to present value using
      a
      discount rate of 3.5%, which approximates the risk free rate on US Treasury
      instruments. Our expected future liabilities will be evaluated on a quarterly
      basis and adjustments to these calculations will be made as
      warranted.





10-Q
 Page
          9


**NOTES
        TO THE UNAUDITED FINANCIAL STATEMENTS OF COMMAND CENTER, INC.**




Expected
      losses will extend over the life of longest lived claim which may be outstanding
      for many years. As a new temporary staffing company, we have limited experience
      with which to estimate the average length of time during which claims will
      be
      open. As a result, our current actuarial analysis is based largely on industry
      averages which may not be applicable to our business. If our average claims
      period is longer than industry average, our actual claims losses could exceed
      our current estimates. Conversely, if our average claims period is shorter
      than
      industry average, our actual claims could be less than current reserves. For
      workers’ compensation claims originating in Washington and North Dakota (our
“monopolistic jurisdictions”) we pay workers’ compensation insurance premiums
      and obtain full coverage under government administered programs. We are not
      the
      primary obligor on claims in these jurisdictions. Accordingly, our financial
      statements do not reflect liability for workers’ compensation claims in these
      jurisdictions.





Workers’
      compensation expense is recorded as a component of our cost of services and
      consists of the following components: self-insurance reserves net of the
      discount, insurance premiums, and premiums paid in monopolistic jurisdictions.
      Workers’ compensation expense for our temporary workers totaled $1,793,694 in
      the thirteen weeks ended March 28, 2008. Workers’ compensation expense in the
      first quarter, 2008 was impacted significantly by claims relating to the policy
      year from May 12, 2006 through May 12, 2007 which are more mature. Our insurer
      has assigned higher than anticipated future claims liabilities in connection
      with these claims. We expect that expected future claims liabilities will
      moderate over time as we gain additional historical data regarding our
      settlements of these claims.





***NOTE
      7 - FAIR VALUE MEASUREMENT:***





In
      September 2006, the FASB issued SFAS No. 157, *Fair
      Value Measurements* (SFAS
      No. 157). SFAS No. 157 defines fair value, establishes a framework for
      measuring fair value in generally accepted accounting principles, and expands
      disclosures about fair value measurements. The standard is effective for
      financial statements issued for fiscal years beginning after November 15,
      2007 and interim periods within those fiscal years.  The statement requires
      that fair value measurements be classified and disclosed in one of the three
      categories:





Level
              1:
            Quoted
                prices in active markets for identical assets and liabilities that
                the
                reporting entity has the ability to access at the measurement date;





Level2:
            Inputs
                other than quoted prices included within Level 1 that are observable
                for
                the asset or liability, either directly or indirectly; or





Level
              3:
            Unobservable
                inputs.





The
      Company adopted SFAS No. 157 for financial assets and liabilities effective
      January 1, 2008. There was no impact to the Company’s financial statements
      upon adoption.





On
      February 12, 2008, the FASB issued FASB Staff Position (FSP) FAS
      No. 157-2. This FSP permits a delay in the effective date of SFAS
      No. 157 to fiscal years beginning after November 15, 2008 for
      nonfinancial assets and nonfinancial liabilities, except for items that are
      recognized or disclosed at fair value in the financial statements on a recurring
      basis, at least annually. The Company does not believe that its adoption will
      have a material impact on the Company’s financial statements.




We
      also
      adopted the provisions of SFAS No.
      159, “The Fair Value Option for Financial Liabilities,” effective January 1,
      2008. SFAS No. 159 permits entities to choose to measure many financial assets
      and financial liabilities at fair value. The adoption of SFAS No. 159 has not
      had a material effect on our financial position or results of operations as
      of
      and for the three months ended March 28, 2008.




10-Q
 Page
          10


**NOTES
        TO THE UNAUDITED FINANCIAL STATEMENTS OF COMMAND CENTER, INC.**




***NOTE
      8 – COMMITMENTS AND CONTINGENCIES:***





*Finance
      obligation.* Our
      finance obligation consists of debt owed to a former officer and director upon
      the purchase of the Company’s headquarters. The terms of the agreement call for
      lease payments of $10,000 per month commencing on January 1, 2006 for a period
      of three years. The Company has the option anytime after January 1, 2008 to
      purchase the building for $1,125,000 or continue to make payments of $10,000
      for
      another two years under the same terms. The Company accounts for the lease
      payments as interest expense. The building is being depreciated over 30
      years.





*Contingent
      payroll and other tax liabilities.* In May
      and June 2006, we acquired operating assets for a number of temporary staffing
      stores. The entities that owned and operated these stores received stock in
      consideration of the transaction. As operating businesses prior to our
      acquisition, each entity incurred obligations for payroll withholding taxes,
      workers’ compensation insurance fund taxes, and other liabilities. We structured
      the acquisition as an asset purchase and agreed to assume only the liability
      for
      each entity’s accounts receivable financing line of credit. We also obtained
      representations that liabilities for payroll taxes and other liabilities not
      assumed by the Company would be paid by the entities.





Since
      the
      acquisitions, it has come to our attention that certain tax obligations incurred
      on operations prior to our acquisitions have not been paid. The entities that
      sold us the assets (the “selling entities”) are primarily liable for these
      obligations. The owners of the entities may also be liable. In most cases,
      the
      entities were owned or controlled by Glenn Welstad, our CEO.





Based
      on
      the information currently available, we estimate that the total state payroll
      and other tax liabilities owed by the selling entities is between $300,000
      and
      $500,000 and that total payroll taxes due to the Internal Revenue Service is
      between $900,000 and $1,500,000. Our outside legal counsel has advised us that
      the potential for successor liability on the IRS claims is remote.





We
      have
      not accrued any amounts for these contingent payroll and other tax liabilities
      at March 28, 2008, except as described in Note 4. We have obtained
      indemnification agreements from the selling entities and their principal members
      for any liabilities or claims we incur as a result of these predecessor tax
      liabilities. We have also secured the indemnification agreement with a pledge
      of
      our common stock. We believe the selling entities and their principals have
      adequate resources to meet these obligations and have indicated through their
      actions to date that they fully intend to pay the amounts due.





We
      understand that the responsible parties have entered into payment agreements
      on
      the substantial majority of the tax obligations and expect to resolve these
      debts in full within the next twelve months.





*Operating
      leases.* The
      Company leases store facilities, vehicles and equipment. Most of our store
      leases have terms that extend over three to five years. Some of the leases
      have
      cancellation provisions that allow us to cancel on ninety day notice, and some
      of the leases have been in existence long enough that the term has expired
      and
      we are currently occupying the premises on month-to-month tenancies. Lease
      obligations for the next five years as of March 28, 2008 are:




Remainder
                of 2008
            
            $
            1,313,4742009
            
            
            911,3262010
            
            
            548,9142011
            
            
            155,1812012
            
            
            11,647





10-Q
 Page
          11


**NOTES
        TO THE UNAUDITED FINANCIAL STATEMENTS OF COMMAND CENTER, INC.**


***NOTE
      9 – STOCKHOLDERS’ EQUITY:***





In
      the
      thirteen week period ended on March 28, 2008, the Company issued an aggregate
      of
      371,667 shares of Common Stock. The shares of Common Stock were issued for
      payment of consulting fees, as severance pay to terminated employees, as
      compensation to employees, and for settlement of an obligation to an investor.
      Shares were issued as follows:


·
            100,000
                as an equity bonus to an employee for bringing in a niche market
                opportunity in the flagging industry. The shares were valued at $0.60
                per
                share or $60,000 in the aggregate.


·
            105,000
                shares issued to current and former employees as compensation. The
                shares
                issued to employees were valued at $0.60 per share or $63,000 in
                the
                aggregate.


·
            166,667
                shares were issued to a former officer and director. In 2007, John
                Coghlan
                loaned the Company $500,000 and on June 30, 2007, agreed to convert
                the
                loan into common stock at $1.50 per share which was the anticipated
                price
                of a private equity financing the company was pursuing at that time.
                The
                private equity financing closed in late November, 2007 at $1.00 per
                share.
                The additional shares reduced the issuance price of the shares issued
                to
                Mr. Coghlan on the note conversion to $1.00 to keep his investment
                on the
                same footing as others that converted debt in the private equity
                financing.





***NOTE
      10 – SUBSEQUENT EVENTS:***





In
      April,
      our workers’ compensation insurance carrier reviewed our loss claims and payment
      history and determined that our workers’ compensation insurance deposits were
      not adequate to fully cover the expected loss run out on the remaining claims
      from the May 2006 to May 2007 policy year. In order to cover the workers’
compensation risk pool deposits shortfall, our insurer has requested an
      additional $900,000 in deposits payable in three equal installments. The current
      workers’ compensation policy expires on May 12, 2008. We are currently working
      toward a policy renewal to cover the period from May 2008 through May
      2009.




10-Q
 Page
          12




**FORM
      10-Q**





**Part
      I, Item 2.** **Management’s
      Discussion and Analysis or Plan of Operations.**





**Revenue.** In the
      quarter ended March 28, 2008, revenues were $19.9 million compared with revenues
      of $22.9 million in the quarter ended March 30, 2007.





The
      first
      quarter of 2008 presented a challenging business climate. With the economic
      downturn and media reports of a recession, our customers reacted with layoffs,
      cost reductions, and a general pullback from their operating plans for 2008.
      The
      economic downturn was compounded by an unusually harsh winter and poor weather
      conditions extending into the spring. These factors translated to a broad based
      decline in our business across nearly all sectors. We expect to see declines
      when the economy slows, but our experience indicates that the declines are
      typically short lived. As our customers are faced with continuing orders, they
      turn to on-demand labor to keep deliveries on track, and our business typically
      rebounds. The first quarter downturn was unusually severe and the expected
      rebound has taken longer to occur.





We
      are
      currently seeing marked improvement in activity levels at the store operations
      level and we expect the activity to translate to revenue growth in the second
      quarter. We spent the slow period of the first quarter focusing on sales
      training, staffing consolidation and reductions, and customer service and
      retention in order to be in a position to take advantage of opportunities when
      the economy picks up.





**Industry
      Mix.** The
      broad based pullback in our business affected most industry sectors, with the
      exception of transportation (up 41%), property management (up 14%) and
      unclassified business (up 18%). We saw significant reductions in manufacturing
      (down 23%), services (down 17%), construction (down 11%) and wholesale trade
      (down 17%).





**Same
      Store Sales.** Same
      store sales in the first quarter of 2008 declined 14.4% compared to the first
      quarter of 2007. The following table reflects the quarter over quarter
      comparison. The revenue totals do not include stores that were not open in
      both
      quarters, either because the stores were opened in the second, third or fourth
      quarters of 2007 or because the stores were closed before the start of the
      first
      quarter 2008.




**Same
                Store SalesComparison****(Stores
                Open One Year or More)**# of Stores
            
            Sales Q1 - 2008
            
            Sales Q1 - 2007
            
            Change
            
            Change %74
            
            $
            18,905,943
            
            $
            22,093,724
            
            
            (3,187,781
            )
            
            -14.4
            %





As
      noted
      above, the decline in same store sales in the current quarter compared to the
      year earlier period is attributable primarily to economic factors and harsh
      weather conditions that caused our customers to take a very conservative
      approach to staffing their operations in the first quarter of 2008. We expect
      improvement in the second quarter as we enter our high season. While the
      economic slowdown is a concern, we are targeting current sales efforts on
      industries and geographic areas that are still strong and we expect our business
      to improve even in the face of a continuing slow down of the overall economy.




10-Q
 Page
          13





**New
      Store Breakeven.** We have
      opened 8 new stores since March 30, 2007. Of those stores, 5 are newly
      opened in the first quarter 2008. We expect new stores to generate $800,000
      in
      gross revenue in the first twelve months of operations.





On
      average, new stores opened in the last twelve months break even after
      approximately 12 weeks of operation. Our normal new store ramp up
      expectation reflects a breakeven point at six months. We have been able to
      achieve a more rapid time to breakeven by focusing new store openings on areas
      with identified business opportunities. We are currently evaluating additional
      new store openings in areas with pre-established business to keep the ramp-up
      to
      breakeven as short as possible.





**Cost
      of Sales and Margins.** For the
      thirteen weeks ended March 28, 2008, cost of sales totaled $15,068,536 or 75.58%
      of revenue generating margins of $4,868,553 or 24.42% of revenue compared to
      cost of sales of $17,288,510 or 75.43% of revenue and margins of $5,631,342
      or
      24.57% of revenue in the year earlier period. On-demand worker wages were
      57.79%, payroll taxes were 6.36% and workers’ compensation expense was 8.80% of
      the total cost of sales compared to 60.47%, 7.40%, and 6.89%, respectively
      for
      the thirteen weeks ended March 30, 2007. Worker wages and payroll taxes are
      in
      line with expectations for the period and reflect an improvement in year over
      year operations. Workers compensation is nearly 3% above our target as a result
      of unusual claims activity on the remaining open claims from the policy year
      ending May 12, 2007 (the 2006/2007 Policy) and unexpectedly high reserve
      deposits levels established by our insurance carrier.. The Company has 35 open
      claims on the 2006/2007 Policy. Our insurer has established reserves in the
      amount of approximately $2,000,000 to cover these potential future claims
      liabilities. Our assessment of the prospective future liability on these claims
      is substantially less than the reserves established by our insurer. We have
      been
      carrying workers compensation insurance for less than two years and our limited
      operating history impacts the current estimate of future claims liabilities.
      We
      continue to monitor claims history and company wide experience in workers’
compensation and are seeing incident rates trending down. We have also analyzed
      all closed claims for trends and have found that claims are typically settled
      at
      approximately 60% of the maximum amount reserved by our insurer for the claims
      liability.




10-Q
 Page
          14





**SG&A
      Expenses.** SG&A
      expenses totaled $7,310,445 or 36.67% of revenue compared to $8,520,701 or
      37.18% of revenue in the year earlier period. Personnel accounted for $4,013,935
      or 20.13% of revenue, and General and Administrative Expenses accounted for
      $3,296,510 or 16.53% of revenue. After completing our equity financing near
      the
      end of the year, we were optimistic that 2008 revenues would ramp up according
      to our growth plans. We were staffed for the growth model and when the economic
      slowdown was felt in the first quarter 2008, our cost structure did not match
      our revenue flow. Since the end of January, we have been cutting staff and
      trimming other general and administrative expenses to align our costs and
      revenues. We expect that these efforts will be reflected in the thirteen weeks
      ended June 27, 2008. The reduction in SG&A expenses in 2008 when compared to
      2007 reflects our continuing efforts to adjust cost structure to better match
      revenue flow while maintaining a perspective on future prospects for growth.
      Additional cost reduction steps were taken in the first quarter and we expect
      those cost reductions to reflect positively on our results of operations in
      the
      second quarter, 2008.





**Interest
      and Other Expenses.** In the
      thirteen weeks ended March 28, 2008, interest and other expenses decreased
      to
      $144,882 or 0.73% of revenue compared to $191,407 or 0.84% of revenue in the
      year earlier period. The decrease is primarily the result of less borrowing
      against the line of credit facility in 2008 following completion of an equity
      funding at year end.





**Net
      Loss.** In the
      thirteen weeks ended March 28, 2008, the net loss was $2,586,774 (12.97%)
      compared to $3,080,766 (13.44%) in the thirteen weeks ended March 30, 2007.
      The
      current period loss was impacted significantly by the unusual activity in
      workers’ compensation claims relating to the May 2006 to May 2007 policy period.
      Progress was made in the current period on further cost reductions that we
      expect will translate into improved operating results in the second quarter.





**Cash
      Flow from Operations.** In the
      thirteen weeks ended March 28, 2008, we used approximately $.75 million in
      operations. In the same period of 2007, we used approximately $1.68 million
      in
      our operations. The reduction in cash used in operations is primarily
      attributable to the companies focus on achieving positive cash flow from
      operations at current operating levels through cost cuts and right sizing of
      our
      field operations and operations support teams.





**Liquidity
      and Capital Resources**





At
      March
      28, 2008, we had total current assets of $12,181,210 and $8,347,571, in current
      liabilities. We had cash of $1,390,903, and approximately $500,000 available
      under our line of credit facility.





Days
      sales outstanding on our trade accounts receivable at March 28, 2008, was 38.7
      days; actual bad debt write-off expense as a percentage of total customer
      invoices during the thirteen weeks ended March 28, 2008 was 0.5%. Our
      accounts receivable are recorded at the invoiced amounts. We regularly review
      our accounts receivable for collectibility. The allowance for doubtful accounts
      is determined based on historical write-off experience and current economic
      data
      and represents our best estimate of the amount of probable losses on our
      accounts receivable. The allowance for doubtful accounts is reviewed quarterly.
      We typically refer overdue balances to a collection agency at ninety days and
      the collection agent pursues collection for another thirty days. Most balances
      over 120 days past due are written off when it is probable the receivable will
      not be collected. As our business matures, we will continue to monitor and
      seek
      to improve our
      historical collection ratio and aging experience with respect to trade accounts
      receivable. As we grow our historical collection ratio and aging experience
      with
      respect to trade accounts receivable will continue to be important factors
      affecting our liquidity.




10-Q
 Page
          15





We
      currently operate under a $9,950,000 line of credit facility with our principal
      lender for accounts receivable financing. The credit facility is collateralized
      with accounts receivable and entitles us to borrow up to 85% of the value of
      eligible receivables. Eligible accounts receivable are generally defined to
      include accounts that are not more than sixty days past due. The line of credit
      agreement includes limitations on customer concentrations, accounts receivable
      with affiliated parties, accounts receivable from governmental agencies in
      excess of 5% of the Company’s accounts receivable balance, and when a customer’s
      aggregate past due account exceed 50% of that customer’s aggregate balance due.
      The credit facility includes a 1% facility fee payable annually, and a $1,500
      monthly administrative fee. The financing bears interest at the greater of
      the
      prime rate plus two and one half percent (prime +2.5%) or 6.25% per annum.
      Prime
      is defined by the Wall Street Journal, Money Rates Section. Our line of credit
      interest rate at March 28, 2008 was 8.50%. The loan agreement further provides
      that interest is due at the applicable rate on the greater of the outstanding
      balance or $5,000,000. The credit facility expires on April 7, 2009. The balance
      due our lender at March 28, 2008 was $4,533,261.





The
      line
      of credit facility agreement contains certain financial covenants including
      a
      requirement that we maintain a working capital ratio of 1:1, that we maintain
      positive cash flow, that we maintain a tangible net worth of $3,500,000, and
      that we maintain a rolling average EBITDA of 75% of our projections. At March
      28, 2008, we were not in compliance with the positive cash flow and EBITDA
      requirements. Our lender waived compliance with the positive cash flow and
      EBITDA covenants and the line of credit was in good standing as of March 28,
      2008.





As
      discussed elsewhere in this Annual Report, we acquired operating assets in
      2006
      from a number of entities that were previously our franchisees. We have been
      notified of the existence of payroll tax liabilities owed by the franchisees
      and
      have included footnote disclosure in our financial statements of the potential
      contingent liability that may exist. Based on the information currently
      available, we estimate that the total state payroll and other tax liabilities
      owed by the selling entities is between $300,000 and $500,000 and that total
      payroll taxes due to the Internal Revenue Service is between $900,000 and
      $1,500,000. Our outside legal counsel has advised us that the potential for
      successor liability on the IRS claims is remote.





We
      have
      not accrued any amounts for these contingent payroll and other tax liabilities
      at March 28, 2008, except for the balance owed by Everyday Staffing LLC in
      excess of amounts we owed Everyday as described in Note 4 to the Financial
      Statements appearing in this quarterly report. We have obtained indemnification
      agreements from the selling entities and their principal members for any
      liabilities or claims we incur as a result of these predecessor tax liabilities.
      We have also secured the indemnification agreement with a pledge of our Common
      Stock. We believe the selling entities and their principal members have adequate
      resources to meet these obligations and have indicated through their actions
      to
      date that they fully intend to pay the amounts due. We understand that the
      responsible parties have or are working on payment agreements for the
      substantial majority of the tax obligations and expect to resolve these debts
      in
      full within the next twelve months.




10-Q
 Page
          16





Our
      current liquidity could be impacted if we are considered to be a successor
      to
      these payroll tax obligations. Liability as a successor on these payroll tax
      obligations may also constitute a default under our line of credit facility
      agreement with our principal lender creating a further negative impact on our
      liquidity.





We
      may
      require additional capital to fund operations during fiscal year 2008. Our
      capital needs will depend on the number of new stores we elect to open during
      the year, capital requirements to fund the renewal on our workers compensation
      insurance, store operating performance, our ability to control costs while
      we
      execute our growth plans, and the impact on our business from a general economic
      slowdown and/or recovery cycle. We currently have approximately 6.7 million
      warrants outstanding which may offer a source of additional capital at a future
      date upon exercise. Management will continue to evaluate capital needs and
      sources of capital as we execute our business plan in 2008.





If
      we
      require additional capital in 2008 or thereafter, no assurances can be given
      that we will be able to find additional capital on acceptable terms. If
      additional capital is not available, we may be forced to scale back operations,
      lay off personnel, slow planned growth initiatives, and take other actions
      to
      reduce our capital requirements, all of which will impact our profitability
      and
      long term viability.





**Item
      3.**  **Quantitative
      and Qualitative Disclosures about Market Risk.**





We
      do not
      believe that our business is currently subject to material exposure from the
      fluctuation in interest rates.




**Item
      4.**  **Controls
      and Procedures.**





Management
      conducted an evaluation of the effectiveness of our internal control over
      financial reporting based on a general framework developed by management with
      reference to general business, accounting and financial reporting
      principles.





Based
      upon this evaluation, we determined that there were no material weaknesses
      affecting our internal controls over financial reporting but that there were
      deficiencies in our disclosure controls and procedures as of March 28, 2008.
      The
      deficiencies noted below are being addressed through our remediation initiatives
      which are also described below. We believe that our financial information,
      notwithstanding the internal control deficiencies noted, accurately and fairly
      presents our financial condition and results of operations for the periods
      presented.





·
            As
                a young Company, we continue to face challenges with hiring and retaining
                qualified personnel in the finance department. Limitations in both
                the
                number of personnel currently staffing the finance department, and
                in the
                skill sets employed by such persons, create difficulties in the
                segregation of duties essential for sound internal controls.




10-Q
 Page
          17




·
            Documentation
                of proper accounting procedures is not yet complete and some of the
                documentation that exists has not yet been reviewed or approved by
                management, or has not been properly communicated and made available
                to
                employees responsible for portions of the internal control
                system.





***Management’s
      Remediation Initiatives*** ****





We
      made
      substantial progress on our internal control processes during 2007 and through
      the first quarter of 2008. The accounting and information technology departments
      are working closely to identify and address system interface issues. We have
      implemented new reconciliation procedures to ensure that information is properly
      transferred to the accounting system. We have also made a concerted effort
      to
      hire and retain qualified personnel in the accounting department. We have
      retained experts when necessary to address complex transactions are entered
      into. Management believes that actions taken and the follow-up that will occur
      during 2008 collectively will effectively eliminate the above
      deficiencies.





During
      the remainder of 2008, we plan to conduct quarterly assessments of our controls
      over financial reporting using criteria established in “Internal
      Control-Integrated Framework” issued by the Committee of Sponsoring
      Organizations of the Treadway Commission (“COSO”). In connection with these
      assessments, we will document all significant accounting procedures and
      determine whether they are designed effectively and are operating as designed.
      Our assessment of internal controls over financial reporting will be subject
      to
      audit for the fifty-two week period ending December 25, 2009.





Our
      management and Board of Directors does  not expect that our disclosure
      controls and procedures or internal control over financial reporting will
      prevent all errors or all instances of fraud. A control system, no matter how
      well designed and operated, can provide only reasonable, not absolute, assurance
      that the control system’s objectives will be met. Further, 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 gaps and instances of fraud 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 errors or mistakes. Controls can also be circumvented by the individual
      acts of some persons, by collusion of two or more people, or by management
      override of the controls. The design of any system of controls is based in
      part
      upon certain assumptions about the likelihood of future events, and any design
      may not succeed in achieving its stated goals under all potential future
      conditions."




***Changes
      in internal control over financial reporting*** **.**




Except
      as
      noted above, there have been no changes during the quarter ended March 28,
      2008 in the Company’s internal controls over financial reporting that have
      materially affected, or are reasonably likely to materially affect, internal
      controls over financial reporting.




10-Q
 Page
          18





**PART
      II**





**Item
      2. Unregistered Sales of Equity Securities.**





In
      the
      thirteen week period ended on March 28, 2008, the Company issued an aggregate
      of
      371,667 shares of Common Stock. The shares of Common Stock were issued for
      payment of consulting fees, as severance pay to terminated employees, as
      compensation to employees, and for settlement of an obligation to an investor.
      All of these sales of unregistered securities were made in reliance on
      exemptions from registration afforded by Section 4(2) of the Securities Act
      of
      1933, as amended (the “Act”), Rule 506 of Regulation D adopted under the Act,
      and various state blue sky exemptions. In each instance, the investors acquired
      the securities for investment purposes only and not with a view to resale.
      The
      certificates representing the shares bear a restrictive stock legend and were
      sold in private transactions without the use of advertising or other form of
      public solicitation. Shares were issued as follows:


·
            100,000
                as an equity bonus to an employee for bringing in a niche market
                opportunity in the flagging industry. The shares were valued at $0.60
                per
                share or $60,000 in the aggregate.


·
            105,000
                shares issued to current and former employees as compensation. The
                shares
                issued to employees were valued at $0.60 per share or $63,000 in
                the
                aggregate.


·
            166,667
                shares were issued to a former officer and director.In
                2007, John Coghlan loaned the Company $500,000 and on June 30, 2007,
                agreed to convert the loan into common stock at $1.50 per share which
                was
                the anticipated price of a private equity financing the company was
                pursuing at that time. The private equity financing closed in late
                November, 2007 at $1.00 per share. The additional shares reduced
                the
                issuance price of the shares issued to Mr. Coghlan on the note conversion
                to $1.00 to keep his investment on the same footing as others that
                converted debt in the private equity financing.





**Item
      6. Exhibits and Reports on Form 8-K.**





Exhibit
                No.
            
            Description
            
            Page
                #31.1
            
            Certification
                of Glenn Welstad, Chief Executive Officer of Command Center, Inc.
                pursuant
                to Rule 13a-14(a) as adopted pursuant to Section 302 of the Sarbanes-Oxley
                Act of 2002.
            
            10-Q, Page 2031.2
            
            Certification
                of Brad E. Herr, Chief Financial Officer of Command Center, Inc.
                pursuant
                to Rule 13a-14(a) as adopted pursuant to Section 302 of the Sarbanes-Oxley
                Act of 2002.
            
            10-Q,
                Page 2132.1
            
            Certification
                of Glenn Welstad, Chief Executive Officer of Command Center, Inc.
                pursuant
                to 18 U.S.C. Section 1350, as adopted in Section 906 of the Sarbanes-Oxley
                Act of 2002.
            
            10-Q,
                Page 2232.1
            
            Certification
                of Brad E. Herr, Chief Financial Officer of Command Center, Inc.
                pursuant
                to 18 U.S.C. Section 1350, as adopted in Section 906 of the Sarbanes-Oxley
                Act of 2002.
            
            10-Q,
                Page 23




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          19





**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, thereunto
      duly authorized.





COMMAND
      CENTER, INC.




/s/Glenn
                Welstad
            President
                and CEO
            Glenn
                Welstad
            May
                12, 2008Signature
            Title
            Printed
                Name
            Date/s/Brad
                E. Herr
            CFO,
                Principal Financial Officer
            Brad
                E. Herr
            May
                12, 2008Signature
            Title
            Printed
                Name
            Date




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          20