##### Table of Contents

U.S.
SECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549

FORM 10-QSB

| | [X] | QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
| | --- | ---------------------------------------------------------------------------------

For the
quarterly period ended March 31, 2007

| | [  ] | TRANSITION REPORT UNDER
SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
| | ---- | ----------------------------------------------------------------------------------

For the
transition period from ____________________ to ____________________.

Commission File
Number 000-49752

SIN Holdings,
Inc.(Exact name of small business issuer in its charter)

|                         | 
|------------------------ | 
|Colorado                 | 
|(State of incorporation) | 
|                         | 

3225 S.
Garrison, Unit 21, Lakewood, Colorado 80227(Address of principal executive offices)

(303)
763-7527(Issuers telephone number, including area code)

Securities registered under Section 12(g) of the Exchange Act:

Common
Stock, $0.001 par value

Securities registered under Section 12(b) of the Exchange Act:

None

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 whether the registrant is a shell company (as defined in Rule
12b-2 of the Exchange
Act.   Yes   [   ]   No   [X]

The
Company had 7,278,000 shares of its $.001 par value common stock outstanding as
of May 7, 2007.

Transitional
Small Business Disclosure Format:   Yes   [   ]   No   [X]





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##### Table of Contents

FORM 10-QSBSIN HOLDINGS, INC.INDEX



|                                                                                                    | Page
|--------------------------------------------------------------------------------------------------- | ----
|PART I.   FINANCIAL INFORMATION                                                                     |     
|Item 1.  Financial Statements (unaudited)                                                           |     
|Consolidated Balance Sheets, March 31, 2007 (unaudited) and December 31, 2006                       |     
|Unaudited Consolidated Statements of Operations for the three months ended March 31, 2007 and 2006  |     
|Unaudited Consolidated Statements of Cash Flows, for the three months ended March 31, 2007 and 2006 |     
|Notes to Financial Statements                                                                       |     
|Item 2.  Managements Discussion and Analysis of Financial Condition                                |     
|Item 3.  Controls and Procedures                                                                    |     
|PART II.  OTHER INFORMATION                                                                         |     
|Item 6.  Exhibits and Reports on Form 8-K                                                           |     
|Signatures                                                                                          |     

2



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##### Table of Contents

PART I.

FINANCIAL
INFORMATION

Item 1.
Financial Statements (unaudited)

In the opinion
of Management, the accompanying unaudited financial statements included in this Form
10-QSB  reflect all adjustments necessary for a fair presentation of the results of
operations for the periods presented.  The results of operations for the periods
presented are not necessarily indicative of the results we expect for  the full year.

3



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##### Table of Contents

SIN
HOLDINGS, INC. AND SUBSIDIARYCONSOLIDATED BALANCE SHEETS(UNAUDITED)

|                                                      | March 31,2007(Unaudited) | December 31,2006
|----------------------------------------------------- | ------------------------ | ----------------
|ASSETS                                                |                          |                 
|Current Assets                                        |                          |                 
|Cash and Cash Equivalents                             |                          | $   1,072       
|Accounts Receivable                                   |                          | 190             
|                                                      |                          |                 
|Total Current Assets                                  |                          | 1,262           
|Long Term Assets                                      |                          |                 
|Equipment                                             |                          | 992             
|Less Accumulated Depreciation                         |                          | (992            
|                                                      |                          |                 
|Total Long Term Assets                                |                          |                
|Other Assets                                          |                          |                 
|Goodwill                                              |                          | 5,071           
|                                                      |                          |                 
|Total Other Assets                                    |                          | 5,071           
|                                                      |                          |                 
|TOTAL ASSETS                                          |                          | $   6,333       
|                                                      |                          |                 
|LIABILITIES AND STOCKHOLDERS EQUITY (DEFICIT)        |                          |                 
|Current Liabilities                                   |                          |                 
|Accounts Payable                                      |                          | $        75     
|Notes Payable - Offering                              |                          |                
|Accrued Interest - Offering Notes                     |                          | 503             
|Unearned Revenue                                      |                          | 190             
|                                                      |                          |                 
|Total Current Liabilities                             |                          | 768             
|Long Term Liabilities                                 |                          |                 
|Notes Payable - Offering                              |                          | 19,176          
|Loan from Shareholder                                 |                          | 47,000          
|Accrued Interest - Shareholder Notes                  |                          | 3,494           
|                                                      |                          |                 
|Total Long Term Liabilities                           |                          | 69,670          
|                                                      |                          |                 
|                                                      |                          |                 
|Total Liabilities                                     |                          | 70,438          
|                                                      |                          |                 
|Stockholders Equity (Deficit)                        |                          |                 
|Preferred Stock, $0.001 par value; 100,000,000 shares |                          |                 
|authorized; 100,000 shares issued and outstanding at  |                          |                 
|March 31, 2007 and December 31, 2006, respectively    |                          | 100             
|Common Stock, $0.001 par value; 400,000,000 shares    |                          |                 
|authorized; 7,278,000 shares issued and outstanding   |                          |                 
|at March 31, 2007 and December 31, 2006, respectively |                          | 7,278           
|Additional Paid In Capital                            |                          | 12,711          
|Accumulated Deficit                                   |                          | (84,194         
|                                                      |                          |                 
|Total Stockholders Deficit                           |                          | (64,105         
|                                                      |                          |                 
|                                                      |                          |                 
|TOTAL LIABILITIES AND STOCKHOLDERS EQUITY (DEFICIT)  |                          | $   6,333       
|                                                      |                          |                 
|                                                      |                          |                 

The
accompanying notes are an integral part of the consolidated financial statements.

4



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SIN
HOLDINGS, INC. AND SUBSIDIARYCONSOLIDATED STATEMENT OF OPERATIONS(UNAUDITED)

|                             | March 31,2007 | March 31,2006            
|---------------------------- | ------------- | -------------------------
|REVENUES                     |               |                          
|Net Subscriptions            |               | $                     570
|                             |               |                          
|                             |               |                          
|EXPENSES                     |               |                          
|Bank Service Charges         |               | 3                        
|ISP                          |               | 300                      
|Licenses & Permits           |               | 25                       
|Miscellaneous                |               |                         
|Professional Fees            |               | 451                      
|Rent                         |               | 225                      
|Transfer Fees                |               | 285                      
|                             |               |                          
|Operating expenses           |               | 1,289                    
|                             |               |                          
|LOSS FROM OPERATIONS         |               | (719                     
|                             |               |                          
|OTHER INCOME (EXPENSE)       |               |                          
|Loan Interest                |               | (969                     
|                             |               |                          
|TOTAL OTHER INCOME (EXPENSE) |               | (969                     
|                             |               |                          
|NET LOSS BEFORE TAXES        |               | (1,688                   
|                             |               |                          
|INCOME TAX EXPENSE           |               |                         
|                             |               |                          
|                             |               |                          
|NET LOSS                     |               | $               (1,688   
|                             |               |                          
|                             |               |                          
|NET INCOME PER SHARE - BASIC |               | $                 (0.00  
|                             |               |                          
|WEIGHTED AVERAGE NUMBER OF   |               |                          
|SHARES OUTSTANDING           |               | 7,278,000                
|                             |               |                          
|                             |               |                          

The
accompanying notes are an integral part of the consolidated financial statements.

5



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SIN
HOLDINGS, INC. AND SUBSIDIARYCONSOLIDATED STATEMENTS OF CASH FLOWS(UNAUDITED)

|                                              | For the three months ended |        
|--------------------------------------------- | -------------------------- | -------
|
|CASH FLOWS FROM OPERATING ACTIVITIES          |                            |        
|Net loss                                      |                            | $(1,688
|Adjustments to reconcile net loss to net cash |                            |        
|Rent                                          |                            | 225    
|Interest Payment                              |                            | 10     
|Increase in Accounts Receivable               |                            | 95     
|Decrease in Accounts Payable                  |                            | (3,810 
|Increase (Decrease) in Accrued Interest       |                            | (1,152 
|                                              |                            |        
|Net Cash Flows from Operating Activities      |                            | (6,320 
|                                              |                            |        
|                                              |                            |        
|CASH FLOWS FROM FINANCING ACTIVITIES          |                            |        
|Principal Repayment of Notes                  |                            | (658   
|Loan from Shareholder                         |                            | 2,000  
|                                              |                            |        
|                                              |                            |        
|Net Cash Flows from Financing Activities      |                            | 1,342  
|                                              |                            |        
|                                              |                            |        
|NET INCREASE (DECREASE) IN CASH               |                            | (4,978 
|AND CASH EQUIVALENTS                          |                            |        
|                                              |                            |        
|CASH AND CASH EQUIVALENTS,                    |                            |        
|BEGINNING OF PERIOD                           |                            | 6,050  
|                                              |                            |        
|END OF PERIOD                                 |                            | $ 1,072
|                                              |                            |        
|                                              |                            |        

The
accompanying notes are an integral part of the consolidated financial
statements.

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##### Table of Contents

SIN
HOLDINGS, INC. AND SUBSIDIARYNOTES TO CONSOLIDATED FINANCIAL STATEMENTSMarch 31, 2007

NOTE A -
SUMMARY OF ACCOUNTING POLICIES

Managements
Representation of Interim Financial Information

SIN
Holdings, Inc. has prepared the accompanying financial statements without audit
pursuant to the rules and regulations of the Securities and Exchange Commission.
Certain information and footnote disclosures normally included in financial
statements prepared in accordance with generally accepted accounting principles
have been condensed or omitted as allowed by such rules and regulations, and
management believes that the disclosures are adequate to make the information
presented not misleading. These financial statements include all of the
adjustments that, in the opinion of management, are necessary to a fair
presentation of financial position and results of operations. All such
adjustments are of a normal and recurring nature. These financial statements
should be read in conjunction with the audited financial statements at December
31, 2006 included in the Annual Report on Form 10-KSB for the year then ended.

Description
of Business

SIN Holdings,
Inc. (the "Company") was incorporated under the laws of the State of Colorado
on November 27, 2000.  SIN Holdings, Inc. is 82.44% owned subsidiary of Desert Bloom
Investments, Inc. Desert Bloom Investments, Inc.s  sole shareholder and director is
also the sole director of SIN Holdings, Inc. (See Footnote C).

The
Company was founded for the purpose of developing a web portal listing the
providers of senior resources across the United States by the community in which
those services are provided, thus enabling the seeker of these resources to be
able to access this information in an easy manner without becoming sidetracked
into non-relevant avenues on the World Wide Web.

Accounting
Method

The
Company records income and expense on the accrual method.

Revenue
Recognition

The
Company sells web sites and advertising to providers of senior resources.
Revenue is recognized when earned. In cases where customers prepay an entire
year, revenue is recognized in equal monthly installments.

Fiscal Year

The
Company has selected a December 31 fiscal year end.

Organization
Costs

Organization
costs have been charged to operations in the period incurred.

Impairment
or Disposal of Long-Lived Assets

The
Company has implemented the Financial Accounting Standards Board
(FASB) Statement No. 144, Accounting for the Impairment or
Disposal of Long-Lived Assets (SFAS 144). SFAS 144 clarified
the accounting for the impairment of long-lived assets and for long-lived assets
to be disposed of, including the disposal of business segments and major lines
of business. Long-lived assets are reviewed when facts and circumstances
indicate that the carrying value of the asset may not be recoverable. When
necessary, impaired assets are written down to estimated fair value based on the
best information available. Estimated fair value is generally based on either
appraised value or measured by discounting estimated future cash flows.
Considerable management judgment is necessary to estimate discounted future cash
flows. Accordingly, actual results could vary significantly from such estimates.

No
impairment was recorded for the three months ending March 31, 2007.

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NOTE A -
SUMMARY OF ACCOUNTING POLICIES (CONTINUED)

Depreciation
and Amortization

Depreciation
on assets is recorded using the straight-line method over the estimated life of
the asset, which is three years. The FASB issued Statement No. 142,
Goodwill and Other Intangible Assets, (SFAS 142) which
provides, among other things, for the nonamortization of goodwill and intangible
assets with indefinite useful lives. The Company adopted SFAS 142 effective
January 1, 2002. Goodwill and intangible assets deemed to have an indefinite
useful life will be subject to an annual review for impairment using fair value
measurement techniques upon adoption (January 1, 2002) and annually thereafter.
The Company performs its annual impairment review during the fourth quarter each
year.

Recent
Accounting Standards

In
February 2006, The FASB issued SFAS No. 155 Accounting for Certain Hybrid
Financial Instruments  an amendment of FASB Statements No. 133 and
140. This statement amends FASB 133, Accounting for Derivative Instruments
and Hedging Activities and Statement and No. 140, Accounting for Transfers and
Servicing of Financial Assets and Extinguishments of Liabilities. The statement
permits fair value remeasurement for any hybrid financial instrument that
contains an embedded derivative that would otherwise require bifurcation,
clarifies which interest only strips and principal are not subject to the
requirements of Statement 133, establishes a requirement to evaluate interest in
securitized financial assets, clarifies that concentrations of credit risk in
the form of subordination are not embedded derivatives and amends statement 140
to eliminate the prohibition on a qualifying special-purpose entity from holding
a derivative financial instrument to a beneficial interest other than another
derivative financial instrument. The statement is effective for fiscal years
beginning after September 15, 2006. Management does not expect this statement to
have any material effect on its financial statements.

In
March 2006 the FASB issued SFAS No. 156 Accounting for Servicing of
Financial Instruments  an amendment of FASB No.140, Accounting for
Transfers and Servicing of Financial Instruments and Extinguishments of
Liabilities. The statement requires an entity to recognize a servicing asset or
servicing liability each time it undertakes an obligation to service an asset by
entering into a servicing contract, requires all separately recognized servicing
assets and servicing liabilities to be initially measured at fair market value,
permits an entity to choose either the amortization method or fair market value
measurement method for subsequent measurement periods for each class of
separately recognized servicing assets and servicing liabilities, permits a
one-time reclassification of available-for-sale securities to trading securities
by entities with recognized servicing rights at its initial adoption, and
requires separate presentation of servicing assets and servicing liabilities
subsequently measured at fair value. The statement is effective for fiscal years
beginning after September 15, 2006. Management does not expect this statement to
have any material effect on its financial statements.

In
June, 2006 the FASB issued FIN 48, Accounting for Uncertainty in Income
Taxesan interpretation of FASB Statement No. 109". This
Interpretation clarifies, among other things, the accounting for uncertainty in
income taxes recognized in an enterprises financial statements in
accordance with FASB Statement No. 109, Accounting for Income Taxes. This
Interpretation prescribes a recognition threshold and measurement attribute for
the financial statement recognition and measurement of a tax position taken or
expected to be taken in a tax return. This Interpretation also provides guidance
on derecognition, classification, interest and penalties, accounting in interim
periods, disclosure, and transition is effective for fiscal years beginning
after December 15, 2006. Earlier application is encouraged if the enterprise has
not yet issued financial statements, including interim financial statements, in
the period the Interpretation is adopted. FIN 48, Accounting for Uncertainty in
Income Taxesan interpretation of FASB Statement No. 109, is effective for
fiscal years beginning after December 15, 2006. Earlier application is
encouraged if the enterprise has not yet issued financial statements, including
interim financial statements, in the period the Interpretation is adopted.
Management is evaluating the financial impact of this pronouncement.

In
September 2006, the FASB issued SFAS No. 157, Accounting for Fair Value
Measurements. SFAS No. 157 defines fair value, and establishes a framework
for measuring fair value in generally accepted accounting principles and expands
disclosure about fair value measurements. SFAS No. 157 is effective for the
Company for financial statements issued subsequent to November 15, 2007. The
Company does not expect the new standard to have any material impact on the
financial position and results of operations.

In
September 2006, the staff of the Securities and Exchange Commission issued Staff
Accounting Bulletin No. 108 (SAB 108) which provides interpretive
guidance on how the effects of the carryover or reversal of prior year
misstatements should be considered in quantifying a current year misstatement.
SAB 108 becomes effective in fiscal 2007. Management is evaluating the financial
impact of this pronouncement.

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Financial
Instruments

Unless
otherwise indicated, the fair value of all reported assets and liabilities that
represent financial instruments (none of which are held for trading purposes)
approximate the carrying values of such amount.

Income Per
Share

Income
per share was computed using the weighted average number of shares outstanding
during the period.

Statements
of Cash Flows

For
purposes of the consolidated statements of cash flows, the Company considers all
highly liquid debt instruments purchased with an original maturity date of three
months or less to be cash equivalents.

Use of
Estimates

The
preparation of the Companys consolidated financial statements in
conformity with generally accepted accounting principles requires the
Companys management to make estimates and assumptions that affect the
amounts reported in these consolidated financial statements and accompanying
notes. Actual results could differ from those estimates.

Consideration
of Other Comprehensive Income Items

SFAS
130  Reporting Comprehensive Income, requires companies to present
comprehensive income (consisting primarily of net income plus other direct
equity changes and credits) and its components as part of the basic consolidated
financial statements. For the three months ended March 31, 2007, the
Companys consolidated financial statements do not contain any changes in
equity that are required to be reported separately in comprehensive income.

Stock Basis

Shares
of both common and preferred stock issued for other than cash have been assigned
amounts equivalent to the fair value of the service or assets received in
exchange.

Principles
of Consolidation

The
consolidated financials statements for the three months ended March 31, 2007
include the accounts of SIN Holdings, Inc. and its wholly owned subsidiary,
Senior-Inet. Intercompany transactions and balances have been eliminated in
consolidation and combination.

NOTE B
 STOCKHOLDERS EQUITY

Preferred
Stock

The
Company is authorized to issue up to  100 ,000,000 shares of preferred
stock. The preferred stock is non-voting, and has priority in liquidation over
outstanding common shares. During the period ended December 31, 2000, the
Company issued 100,000 shares of its preferred stock for $9,000 cash to Desert
Bloom Investments, Inc., which is owned by the Companys President, Steve
Sinohui. As of March 31, 2007, 100,000 shares of the Companys preferred
stock were issued and outstanding.

Common Stock

The
Company is authorized to issue up to 400,000 ,000  shares of common
stock.  During the period ended December 31, 2000, the Company issued
6,000,000 shares of its common stock for $6,000 cash to Desert Bloom
Investments, Inc., which is owned by the Companys President. On February
19, 2002, the Company completed an offering and issued 1,278,000 shares of
common stock to 17 persons for $1,278 in cash. As of March 31, 2007, 7,278,000
shares of the Companys $0.001 par value common stock were issued and
outstanding.

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NOTE C
 RELATED PARTY TRANSACTIONS

When
the Company purchased the sole proprietorship on December 1, 2000, it entered
into a Profit Participation Agreement with Stan Mingus, the seller. The Profit
Participation Agreement provided for Senior-Inet to pay Mr. Mingus the sum of
$32,000 in cash upon our realization of gross revenues of at least $400,000
during any consecutive 12-month period during the three-year term of the
agreement through November 30, 2003. The Company did not reach its benchmark of
$400,000 in a consecutive 12-month period prior to the termination date of the
Profit Participation Agreement. As of December 31, 2004, the terms of the Profit
Participation Agreement have expired. The Company has no continuing obligation
to Mr. Mingus.

The
Companys sole executive officer, director and shareholder is providing
office space at no charge to the Company. For purposes of the financial
statements, the Company is accruing $75 per month as additional paid-in capital
for this use.

During
the period ended December 31, 2000, the Company issued 100,000 shares of its
preferred stock for $9,000 cash to Desert Bloom Investments, Inc.

During
the period ended December 31, 2000, the Company issued 6,000,000 shares of its
common stock for $6,000 cash to Desert Bloom Investments, Inc.

As of
March 31, 2007 the Company has received a total of 16 loans from the controlling
shareholder of the Company, Desert Bloom Investments. The aggregate amount of
the notes total $47,000. The notes bear no interest unless not paid, in which
case interest will be charged at the rate of 10% annually. The notes mature on
December 31, 2008. The table below reflects the issue date of the notes, the
principal amount and the current maturity date:

|ISSUE DATE        | PRINCIPAL AMOUNT | MATURITY DATE
|----------------- | ---------------- | -------------
|November 30, 2001 |                  | $1,500       
|March 28, 2003    |                  | $5,000       
|June 25, 2003     |                  | $3,000       
|December 31, 2003 |                  | $2,500       
|July 9, 2004      |                  | $3,000       
|November 15, 2004 |                  | $2,500       
|January 25, 2005  |                  | $5,000       
|August 4, 2005    |                  | $1,000       
|December 15, 2005 |                  | $1,500       
|January 9, 2006   |                  | $5,000       
|March 13, 2006    |                  | $2,000       
|May 1, 2006       |                  | $1,000       
|June 15, 2006     |                  | $5,000       
|November 15, 2006 |                  | $2,000       
|December 29, 2006 |                  | $5,000       
|February 9, 2007  |                  | $2,000       

Although Mr.
Sinohui has agreed to donate his services to the Company, we intend to compensate Mr.
Sinohui with  sales commissions on each subscriber he enrolls. The Company plans to pay
Mr. Sinohui a commission equal to 20%  of the gross annualized contract value from each
new subscriber, payable monthly over the term of the  subscribers agreement with
the Company. To date, the Company has not paid any commissions to Mr. Sinohui.

NOTE D
 INCOME TAXES

The
Company has net operating loss carryforwards of approximately $79,466 expiring
between the years 2020 and 2026. The tax benefit of these net operating losses,
which totals approximately $11,920, has been offset by a full allowance for
realization. For the year ended December 31, 2006, the valuation allowance
increased by $2,902.

10



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##### Table of Contents

|                     | 2006 | 2005      
|-------------------- | ---- | ----------
|Net Operating Losses |      | $ 27,018  
|Valuation Allowance  |      | (27,018   
|                     |      |           
|                     |      | $        
|                     |      |           

The
provision for income taxes differ from the amount computed using the federal US
statutory income tax rate as follows:

|                                           | 2006 | 2005    
|------------------------------------------ | ---- | --------
|Provisions (Benefit) at US Statutory Rate  |      | $  7,612
|Increase (Decrease) in Valuation Allowance |      | (6,713  
|Other Differences                          |      | (899    
|                                           |      |         
|Total                                      |      | $      
|                                           |      |         
|                                           |      |         

The
Company evaluates its valuation allowance requirements based on projected future
operations. When circumstances change and causes a change in managements
judgment about the recoverability of deferred tax assets, the impact of the
change on the valuation is reflected in current income.

NOTE E
 OFFERING OF DEBT AND EQUITY SECURITIES

On
December 14, 2001, SIN Holdings, Inc. commenced an offering of Units pursuant to
the Securities Act of 1933 and Regulation A promulgated thereunder. Each Unit
had an offering price of $100 and consisted of one three-year promissory note in
the principal amount of $94 with simple interest at 10.64% per annum, plus 6,000
shares of common stock offered at $0.001 per share (an aggregate price of $6.00
for the 6,000 shares). Price per share for the common stock was determined in
reference to the previous sale of common stock for cash.

The  Company
closed its offering February 19, 2002 after receiving subscriptions for  213 Units, or an
aggregate of $20,022 in Promissory Notes. The maturity date of  the promissory notes was
three years from the date of the closing of the  offering for the sale of the minimum
units offered (200 units), or February 19,  2005. On February 5, 2005, the Company
entered into extension agreements with  all but two of the Note Holders to extend the
notes until February 19, 2007.  Under the terms of the extension, the Company will
continue to pay interest at  10.64% per year. The Company repaid the two Note Holders
that did not return  their extension agreements.  On January 30, 2007, the Company again
requested the Note Holders to extend their promissory notes for another two years.  Of
the 15 Note Holders, eight chose to extend their notes.  The principal amount of the
notes that were extended until February 19, 2009, aggregate $19,176.

The
Company incurred a total of $12,939 in professional fees directly related to the
offering, which were offset against additional paid in capital.

11



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##### Table of Contents

ITEM 2.
MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR PLAN OF OPERATION

FORWARD-LOOKING
STATEMENT NOTICE

When
used in this report, the words may, will,
expect, anticipate, continue,
estimate, project, intend, and similar
expressions are intended to identify forward-looking statements within the
meaning of Section 27a of the Securities Act of 1933 and Section 21e of the
Securities Exchange Act of 1934 regarding events, conditions, and financial
trends that may affect the Companys future plans of operations, business
strategy, operating results, and financial position. Persons reviewing this
report are cautioned that any forward-looking statements are not guarantees of
future performance and are subject to risks and uncertainties. Further, persons
reviewing this report are advised that actual results may differ materially from
those included within the forward-looking statements because of various factors
such as:

| |  | the
Companys limited revenues and earnings to date and its possible inability to
achieve meaningful revenues or earnings in  the near future;
|- |  | ----------------------------------------------------------------------------------------------------------------------------------------------

| |  | the
Company has limited assets and working capital and may not be able to cointinue in
operation without the infusion of  additional capital;
|- |  | ---------------------------------------------------------------------------------------------------------------------------------------------

| |  | our
expectation to incur losses through the first half of 2007;
|- |  | ---------------------------------------------------------------

| |  | we
may need to raise additional funds and these funds may not be available to us when we
need them we may need to change our  business plan, sell or merger our business or face
bankruptcy;
|- |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| |  | we
do not expect to increase our revenues and earnings significantly until we increase our
customer base;
|- |  | ---------------------------------------------------------------------------------------------------------

| |  | we
may enter into a merger or acquisition transaction in which our shareholders incur
substantial dilution of their  ownership interests;
|- |  | -----------------------------------------------------------------------------------------------------------------------------------------

| |  | we
must enter into strategic relationships to help promote our web site and, if we fail to
develop, maintain or enhance  these relationships, we may not be able to attract and
retain customers, generate adequate traffic to our site, build our  brand and enhance our
sales and marketing capabilities;
|- |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| |  | the
success of our business depends on selling web pages and access to our web site to a
large number of providers of senior  services that are listed on our online database;
|- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| |  | competition
from traditional and online providers of senior resource information may result in price
reductions and  decreased demand for advertising on our web site;
|- |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------

| |  | we
may be unable to adequately protect or enforce our intellectual property rights, which
may have a detrimental effect on  our business;
|- |  | -----------------------------------------------------------------------------------------------------------------------------------------

| |  | we
face the risk of systems interruptions and capacity constraints on our web site, possibly
resulting in losses of revenue,  erosion of customer trust and adverse publicity;
|- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| |  | our
systems and operations, and those of our customers, are vulnerable to natural disasters
and other unexpected problems,  which could reduce customer satisfaction and traffic to
our web site and harm our sales; and,
|- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| |  | the
limited time commitment or the loss of the services of Steve Sinohui, the sole executive
officer and director of the  Company could have a negative impact on our business.
|- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

OUR HISTORY
AND BUSINESS

SIN Holdings,
Inc. and our wholly owned subsidiary, Senior-Inet, Inc., were both organized under the
laws of the  State of Colorado on November 27, 2000. SIN Holdings, Inc. is 82.44% owned
by Desert Bloom Investments, Inc.,  which our President, Steve Sinohui owns.

We
conduct all our business through Senior-Inet, Inc. (Senior-Inet). We
own and operate the Internet site www.senior-inet.com. At the web site, we
provide information on 11 types of services for senior citizens in
two general geographic areas in the United States. Revenues for the Company are
derived from the sale of web pages to the resources listed on our site.

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##### Table of Contents

Presently,
our services are limited to publishing listings of senior resource providers in
11 cities  ten of which are in Colorado and one in Houston, Texas. We
design and sell web pages to resources listed on our site as well as offer
banner and box advertisements to senior service providers. The 11 categories of
senior resources represented on our web site include

|° |  | Adult
day care;
|- |  | ---------------

|° |  | Alzheimers
care;
|- |  | -----------------

|° |  | Banking;
|- |  | --------

|° |  | Care
management;
|- |  | ----------------

|° |  | Funeral
services;
|- |  | -----------------

|° |  | Health
care;
|- |  | ------------

|° |  | Hospice
care;
|- |  | -------------

|° |  | Housing,
including retirement, assisted living and skilled nursing;
|- |  | -------------------------------------------------------------------

|° |  | Rehabilitation;
|- |  | ---------------

|° |  | Senior
Centers; and
|- |  | -------------------

|° |  | Travel
Services.
|- |  | ----------------

Our
web site provides a comprehensive listing of senior service providers by
geographic location, allowing users to access information in an expeditious and
efficient manner. In each city, we list the senior services by category. We have
designed our site to allow users access to information from a variety of
companies offering the same service. We have developed our current network of
senior service providers with the assistance of local agencies serving senior
citizens, through telephone listings and other web sites. To provide a
streamlined site, we have elected not to offer such extraneous items as chat
rooms and advertisements unrelated to senior services.

We
generate revenue through the sale of web pages to providers of senior services.
After we develop a list of senior resources in a particular geographical area
for the web site, we contact the providers and offer them the opportunity to
attach a web page on our site to their listing. The web page provides them the
opportunity to introduce sales and marketing material to prospective clients. A
customer must become a subscriber and pay a monthly fee to have a link from our
web site. If they already have a web site, we can include a link from their web
page on our site to their web site. Even though the customer may already have a
web site, having a listing on a senior resource network (such as Senior-Inet)
improves their exposure. If the senior service provider elects to purchase a web
page, we enter into a 12-month contract with the provider that includes the
initial design cost of the web page and a monthly fee for maintenance of the
page.

We
also offer annual contracts for banner and box advertisements for our home page
and each of the community and category pages. To date, we have not sold any
advertisements on our site nor do we have any contracts for such advertisements.
We have furnished one banner ad on our site to AARP for no charge.

The
sale of web pages that we design and maintain for senior service providers
listed on our site have accounted for all of our revenues. Currently, we have an
annual contract with one assisted living care facility in Colorado Springs and
one six-month contract with an assisted living facility in Denver; we do not
have contracts with any of the other facilities or services listed on our
website. We intend to continue to attempt to increase the number of paying
subscribers in the 11 cities in which we now list senior service providers, as
well as to increase the number of cities in Colorado for which we provide
listings.

We
intend to grow the Company slowly using our limited resources. Our growth
strategy is to (i) increase subscriptions from persons or entities that provide
services to senior citizens and their families in our marketing areas, (ii)
increase the number of cities for which we provide listings and (iii) increase
the number of unique visitors to our site. Presently, we offer our services in
two geographic areas. These two areas include ten cities in Colorado and
Houston, Texas. The way to grow our business is to increase the number of senior
service providers that subscribe for a listing on our site or purchase
advertising. Currently, we are focusing our marketing efforts on Colorado since
we can increase our presence and begin to build brand awareness without
incurring substantial increases in our operating expenses. As our capital
resources permit, we plan to expand our listings in other geographic regions.
However, when we attempt to expand into additional markets, our operating costs
will increase and we will probably incur losses from operations until we have
grown revenue to a level well in excess of our marketing and selling expenses.
Presently, our monthly operating expenses are limited and we plan to increase
the number of subscribers in Colorado without materially increasing our
expenses. We can give no assurances regarding these plans and you should not
expect that we will achieve them.

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There
are numerous senior-oriented sites on the Internet, including those offering
products targeting the senior market, housing information sites, senior chat
rooms, senior computer discussion groups, numerous health information sites and
sites that provide references to these sites. However, there are, to our
knowledge, only a small number of sites on the Internet providing information on
more than one type of service targeted to senior citizens and/or in more than
one locale. Some of these sites are extensions of a printed state or local
business directory for seniors. We are not aware of any web site that provides
information on as many types of senior services or is organized by geographic
location, as is our site. Thus, we believe that our business of providing
resources for senior citizens using the Internet is unique in the areas of
Colorado and Houston, Texas (areas we presently service).

While
we compete based on the quality and uniqueness of our services and, to a lesser
extent, on the basis of price, this strategy may not be successful. Our
weaknesses include our under capitalization, shortages of cash, limitations with
respect to personnel, our limited technology and other financial resources and
our limited customer base and market recognition. By focusing on the Internet,
we intend to minimize these weaknesses, as the Internet eliminates the need for
central offices and fixed expenses associated with a large marketing staff.

We
believe that the Company may have value to third parties in connection with an
acquisition or merger transaction pursuant to which a privately-owned business
or entity could acquire or become merged with our Company and thereby become a
publicly-owned business. We intend to carefully consider any such business
opportunities which are brought to our attention; until an acquisition or merger
transaction is completed we intend to continue to maintain our present business.

Steve
S. Sinohui, the sole executive officer and director and the controlling
shareholder of SIN Holdings and the President, the Secretary, the Treasurer and
the sole director of Senior-Inet, is employed on a part time basis by both
companies. During the next three months, the Companys President will be
the sole sales person for the Company while we attempt to secure new
subscribers. Thereafter, the Company will bring on sales consultants as it is
able to support financially such sales people. Mr. Sinohui has background
experience that enables him to effectively market our web site and manage the
Company. Although Mr. Sinohui has agreed to donate his services to the Company,
we intend to compensate Mr. Sinohui with sales commissions on each subscriber he
enrolls. The Company plans to pay Mr. Sinohui a commission equal to 20% of the
gross annualized contract value from each new subscriber, payable monthly over
the term of the subscribers agreement with the Company.

Except
for part time marketing and sales employees and consultants as needed, we do not
intend to employ any individuals other than Mr. Sinohui and Senior-Inet does not
anticipate the full time employment of any individuals.

RESULTS OF
OPERATIONS

The
Company was not profitable during the year ended December 31, 2006 and has not
been profitable during the first three months of 2007.

Three Month
Periods Ended March 31, 2007 and 2006

The
Company had $570 in revenue from continuing operations for the three-month
period ended March 31, 2007 and revenue of $570 for the same three-month period
in 2006.

General
and administrative expenses for the three-month period ended March 31, 2007 were
$1,289 compared to $4,841 for the same period in 2006. Expenses consisted of
general corporate administration, rent, Internet service provider, legal and
professional expenses and accounting costs.

Because
of the foregoing factors, the Company realized a net loss of $1,688 for the
three months March 31, 2007 as compared to net loss of $4,791 for the same
period in 2006.

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##### Table of Contents

LIQUIDITY
AND CAPITAL RESOURCES

At
March 31, 2007, the Company had assets consisting of $1,072 cash on hand and
accounts receivable of $190 for total current assets of $1,262. Current
liabilities consisted of accounts payable of $75, accrued interest of $503 and
unearned revenue of $190 for total current liabilities of $768.

The
Company believes that current and anticipated future cash requirements for the
next three months cannot be met with the cash on hand and from revenue from
current customers. The Company will find it necessary to raise additional
capital. The Company may sell common stock of the Company or enter into
additional debt financing agreements.

The
Company has received a total of 16 loans from the controlling shareholder of the
Company, Desert Bloom Investments. The aggregate amount of the notes total
$47,000. All of the notes are due on December 31, 2008, unless extended. The
notes bear no interest unless not paid, in which case interest will be charged
at the rate of 10% annually.

Over
the next six months, we plan to expand our listings in the 11 cities in which we
have developed lists and to increase the number of cities in Colorado for which
we provide listings of providers of senior services. Mr. Sinohui will be the
primary sales person for the Company. We plan to bring on commissioned sales
agents as needed. Once the Company increases its subscriber base, we intend to
compensate our consultants with a small wage base supplemented by commissions.
Additionally we will need to establish strategic relationships with related web
sites and portals that can drive senior traffic to our site.

To
consummate our business plan, we will need additional capital. Additional
capital may be raised through additional private financings as well as
borrowings and other resources. To the extent that additional capital is raised
through the sale of equity or equity-related securities, the issuance of such
securities could result in dilution of our stockholders. There can be no
assurance that additional funding will be available on favorable terms, if at
all. If adequate funds are not available when we need them, we may be required
to curtail our operations. No assurance can be given, however, that we will have
access to the capital markets in the future, or that financing will be available
on acceptable terms to satisfy our cash requirements needed to implement our
business strategies. Our inability to access the capital markets or obtain
acceptable financing could have a material adverse effect on our results of
operations and financial condition and could severely threaten our ability as a
going concern.

In
addition to attempting to grow our present business, we intend to consider an
acquisition or merger transaction with a privately-owned business under which
our Company would acquire the business and would thereafter be managed by former
owners of the private business. If we are able to complete such a transaction we
expect that our shareholders would become minority shareholders in the resulting
entity and that the management of the corporation would be changed. We are
unable to predict whether or when such a transaction might be completed.

Our
forecast of the period of time through which our financial resources will be
adequate to support our operations is a forward looking statement that
involves risks and uncertainties, and actual results could vary as a result of a
number of factors.

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##### Table of Contents

ITEM 3.
CONTROLS AND PROCEDURES

a.   
Evaluation of Disclosure Controls and Procedures. Our Chief Executive Officer
who is also the principal accounting officer has evaluated the effectiveness of
the Companys disclosure controls and procedures (as such term is defined
in Rules 13a-14(c) and 15d-14(c) under the Securities Exchange Act of 1934, as
amended (the Exchange Act)) as of September 30, 2006 (the
Evaluation Date). Based on such evaluation, he has concluded that,
as of the Evaluation Date, the Companys disclosure controls and procedures
are effective in alerting him on a timely basis to material information relating
to the company (including consolidated subsidiaries) required to be included in
reports filed or submitted under the Exchange Act.

b.   
Changes in Internal Controls. Since the Evaluation Date, there have not been any
significant changes in the Companys internal controls or in other factors
that have affected materially, or are reasonably likely to affect, our internal
control over financial reporting.

PART
II.    OTHER INFORMATION

ITEM 6.
EXHIBITS AND REPORTS ON FORM 8-K.

(a)  
Exhibits

|31.1 |  | Certification
by Chief Executive Officer and Principal Financial Officer pursuant to Section  302 of
the Sarbanes-Oxley Act of 2002.
|---- |  | ------------------------------------------------------------------------------------------------------------------------------------

|32.1 |  | Certification
by the Chief Executive Officer and Principal Financial Officer Pursuant to 18  U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
|---- |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

(b)  
Reports on Form 8-K:  Reports on Form 8-K:

| | On
January 29, 2007, the Company filed a Form 8-K regarding the Companys
annual meeting of shareholders.
| | ---------------------------------------------------------------------------------------------------------

| | On
January 29, 2006, the Company held its annual meeting of shareholders.  Present at the
meeting was  Steve S. Sinohui, President of Desert Bloom Investments, Inc. (Desert
Bloom).  Desert Bloom owns  6,000,000 of the Companys 7,278,000 issued and
outstanding commons shares or 82.44%.  No other  shareholders were present in person or
by proxy.
| | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | Mr.
Sinohui was re-elected to serve as the Companys sole director.  Mr. Sinohui will
also serve as the  sole officer of the Company. Mr. Sinohui will hold office until the
next annual meeting of stockholders  following his election unless he earlier resigns or
is removed as provided in the bylaws.
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | At
the annual meeting of shareholders, the shareholders voted to amend and restate
the Companys Articles of Incorporation. The Companys Articles of
Incorporation were amended for the following purposes:
| | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|a. |  | to
increase the number of authorized common shares from 30,000,000 to 400,000,000;
|-- |  | ----------------------------------------------------------------------------------

|b. |  | to increase the number of authorized shares of preferred stock from 10,000,000 to 100,000,000;
|-- |  | ----------------------------------------------------------------------------------------------

|c. |  | authorize
the Board of Directors to divide the Preferred Stock into series and to fix and determine
the relative rights, limitations and preferences of each series of the preferred shares;
|-- |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|d. |  | eliminate the five-person maximum number of directors on the Companys Board of Directors; and
|-- |  | ----------------------------------------------------------------------------------------------

|e. |  | to include a provision that stockholders may take action without a meeting of stockholders
and without prior notice if a consent or consents in writing, setting forth the action so
taken, is signed by the holders of outstanding stock having not less than the minimum
number of votes that would be necessary to take such action at a meeting at which all
shares entitled to vote thereon were present, as authorized by the Colorado Business
Corporation Act.
|-- |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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SIGNATURES

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

| | SIN
HOLDINGS, INC.
| | ------------------

|      |  |            
|----- |  | -----------
|Date: |  | May 7, 2007
|      |  |            
|      |  |            

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