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| Colorado                      |   | 84-15070556                              |
|-------------------------------|--------|------------------------------------------|
| (State      of incorporation) |   | (I.R.S.      Employer IdentificationNo.) |

| Large      accelerated filer  [   ]                                       |   | Accelerated      filer   [   ] |
|----------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------|
| Non-accelerated      filer [   ] (Do not check if a smaller reporting      company) |   | Smaller      reporting company [X]                           |

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FORM 10-Q

|          |          |                                                                                                    | Page   |
|---------------|---------------|---------------------------------------------------------------------------------------------------------|--------|
| PART      I.  |          | FINANCIAL INFORMATION                                                                                   |   |
|          |          |                                                                                                    |   |
|          | Item      1.  | Financial Statements (unaudited)                                                                        | 3      |
|          |          |                                                                                                    |   |
|          |          | Consolidated Balance Sheets, March 31, 2009 (unaudited) and      December 31, 2008                      | 4      |
|          |          |                                                                                                    |   |
|          |          | Unaudited Consolidated Statements of Operations for the three      months ended March 31, 2009 and 2008 | 5      |
|          |          |                                                                                                    |   |
|          |          | Unaudited Consolidated Statements of Cash Flows for the three      months ended March 31, 2009 and 2008 | 6      |
|          |          |                                                                                                    |   |
|          |          | Notes to Financial Statements                                                                           | 7      |
|          |          |                                                                                                    |   |
|          | Item      2.  | Management’s Discussion and Analysis of Financial      Condition                                  | 12     |
|          |          |                                                                                                    |   |
|          | Item      3.  | Quantitative and Qualitative Disclosures About Market      Risk                                         | 15     |
|          |          |                                                                                                    |   |
|          | Item      4.  | Controls and Procedures                                                                                 | 15     |
|          |          |                                                                                                    |   |
| PART      II. |          | OTHER INFORMATION                                                                                       |   |
|          |          |                                                                                                    |   |
|          | Item      1.  | Legal Proceedings                                                                                       | 16     |
|          |          |                                                                                                    |   |
|          | Item      1A. | Risk Factors                                                                                            | 16     |
|          |          |                                                                                                    |   |
|          | Item      2.  | Unregistered Sales of Equity Securities and Use of      Proceeds                                        | 16     |
|          |          |                                                                                                    |   |
|          | Item      3.  | Defaults Upon Senior Securities                                                                         | 16     |
|          |          |                                                                                                    |   |
|          | Item      4.  | Submission of Matters to a Vote of Security      Holders                                                | 16     |
|          |          |                                                                                                    |   |
|          | Item      5.  | Other Information                                                                                       | 16     |
|          |          |                                                                                                    |   |
|          | Item      6.  | Exhibits                                                                                                | 16     |
|          |          |                                                                                                    |   |
|          |          | Signatures                                                                                              | 17     |

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ITEM 1. FINANCIAL STATEMENTS.

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Table of Contents

| SIN      HOLDINGS, INC. AND SUBSIDIARY                     |   |
|------------------------------------------------------------|--------|
| CONSOLIDATED BALANCE SHEETS                                |   |
| (UNAUDITED)                                                |   |
|                                                       |   | March      31, |   |   |   |   |
|                                                       |   | 2009 |   |   | December      31, |   |
|                                                       |   | (Unaudited) |   |   | 2008 |   |
| ASSETS                                                     |   |   |   |   |   |   |
| Current      Assets                                        |   |   |   |   |   |   |
| Cash      and Cash Equivalents                             |   | $ | 610 |   |   | $ | 859 |   |
| Total      Current Assets                                  |   |   | 610 |   |   |   | 859 |   |
|                                                       |   |   |   |   |   |   |   |   |
| Long      Term Assets                                      |   |   |   |   |   |   |   |   |
| Equipment                                                  |   |   | 992 |   |   |   | 992 |   |
| Less      Accumulated Depreciation                         |   |   | (992 | ) |   |   | (992 | ) |
| Total      Long Term Assets                                |   |   | - |   |   |   | - |   |
|                                                       |   |   |   |   |   |   |   |   |
| Other      Assets                                          |   |   |   |   |   |   |   |   |
| Goodwill                                                   |   |   | 5,071 |   |   |   | 5,071 |   |
| Total      Other Assets                                    |   |   | 5,071 |   |   |   | 5,071 |   |
| TOTAL      ASSETS                                          |   | $ | 5,681 |   |   | $ | 5,930 |   |
|                                                       |   |   |   |   |   |   |   |   |
| LIABILITIES      AND STOCKHOLDERS' EQUITY (DEFICIT)        |   |   |   |   |   |   |   |   |
|                                                       |   |   |   |   |   |   |   |   |
| Current      Liabilities                                   |   |   |   |   |   |   |   |   |
| Accounts      Payable                                      |   | $ | 6,652 |   |   | $ | 825 |   |
| Notes      Payable - Offering                              |   |   | 376 |   |   |   | 376 |   |
| Accrued      Interest - Offering Notes                     |   |   | 503 |   |   |   | 2,046 |   |
| Total      Current Liabilities                             |   |   | 7,531 |   |   |   | 3,247 |   |
|                                                       |   |   |   |   |   |   |   |   |
| Long      Term Liabilities                                 |   |   |   |   |   |   |   |   |
| Loan      from Shareholder                                 |   |   | 75,000 |   |   |   | 72,000 |   |
| Accrued      Interest - Shareholder Notes                  |   |   | 8,580 |   |   |   | 7,846 |   |
| Notes      Payable - Offering                              |   |   | 18,800 |   |   |   | 18,800 |   |
| Total      Long Term Liabilities                           |   |   | 102,380 |   |   |   | 98,646 |   |
|                                                       |   |   |   |   |   |   |   |   |
| Total      Liabilities                                     |   |   | 109,911 |   |   |   | 101,893 |   |
|                                                       |   |   |   |   |   |   |   |   |
| Stockholders'      Equity (Deficit)                        |   |   |   |   |   |   |   |   |
| Preferred      Stock, $0.001 par value; 100,000,000 shares |   |   |   |   |   |   |   |   |
| authorized;      100,000 shares issued and outstanding at  |   |   |   |   |   |   |   |   |
| March      31, 2009 and December 31, 2008, respectively    |   |   | 100 |   |   |   | 100 |   |
| Common      Stock, $0.001 par value; 400,000,000 shares    |   |   |   |   |   |   |   |   |
| authorized;      7,278,000 shares issued and outstanding   |   |   |   |   |   |   |   |   |
| at      March 31, 2009 and December 31, 2008, respectively |   |   | 7,278 |   |   |   | 7,278 |   |
| Additional      Paid In Capital                            |   |   | 14,506 |   |   |   | 14,286 |   |
| Accumulated      Deficit                                   |   |   | (126,114 | ) |   |   | (117,627 | ) |
| Total      Stockholders' Deficit                           |   |   | (104,230 | ) |   |   | (95,963 | ) |
|                                                       |   |   |   |   |   |   |   |   |
| TOTAL      LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT ) |   | $ | 5,681 |   |   | $ | 5,930 |   |

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| SIN      HOLDINGS, INC. AND SUBSIDIARY |   |
|----------------------------------------|--------|
| CONSOLIDATED INCOME STATEMENTS         |   |
| (UNAUDITED)                            |   |
|                                   |   |   |   |   |   |   |
|                                   |   | March      31, |   |   | March      31, |   |
|                                   |   | 2009 |   |   | 2008 |   |
| REVENUES                               |   |   |   |   |   |   |
| Net      Subscriptions                 |   | $ | - |   |   | $ | - |   |
|                                   |   |   |   |   |   |   |   |   |
| EXPENSES                               |   |   |   |   |   |   |   |   |
| Bank      Service Charges              |   |   | 3 |   |   |   | 3 |   |
| ISP                                    |   |   | 300 |   |   |   | 300 |   |
| Miscellaneous                          |   |   | 413 |   |   |   | 561 |   |
| Professional      Fees                 |   |   | 6,062 |   |   |   | 5,631 |   |
| Rent                                   |   |   | 225 |   |   |   | 225 |   |
| Transfer      Fees                     |   |   | 250 |   |   |   | 225 |   |
| Operating      expenses                |   |   | 7,253 |   |   |   | 6,945 |   |
| LOSS      FROM OPERATIONS              |   |   | (7,253 | ) |   |   | (6,945 | ) |
|                                   |   |   |   |   |   |   |   |   |
| OTHER      INCOME (EXPENSE)            |   |   |   |   |   |   |   |   |
| Finance      Charges                   |   |   | (2 | ) |   |   | (23 | ) |
| Loan      Interest                     |   |   | (1,232 | ) |   |   | (1,113 | ) |
| TOTAL      OTHER INCOME (EXPENSE)      |   |   | (1,234 | ) |   |   | (1,136 | ) |
|                                   |   |   |   |   |   |   |   |   |
| NET      LOSS BEFORE TAXES             |   |   | (8,487 | ) |   |   | (8,081 | ) |
|                                   |   |   |   |   |   |   |   |   |
| INCOME      TAX EXPENSE                |   |   | - |   |   |   | - |   |
|                                   |   |   |   |   |   |   |   |   |
| NET      LOSS                          |   | $ | (8,487 | ) |   | $ | (8,081 | ) |
|                                   |   |   |   |   |   |   |   |   |
| NET      INCOME PER SHARE - BASIC      |   | $ | (0.00 | ) |   | $ | (0.00 | ) |
|                                   |   |   |   |   |   |   |   |   |
| WEIGHTED      AVERAGE NUMBER OF        |   |   |   |   |   |   |   |   |
| SHARES      OUTSTANDING                |   |   | 7,278,000 |   |   |   | 7,278,000 |   |

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| SIN      HOLDINGS, INC. AND SUBSIDIARY             |   |
|----------------------------------------------------|--------|
| CONSOLIDATED STATEMENTS OF CASH FLOWS              |   |
| (UNAUDITED)                                        |   |
|                                               |   |   |   |   |   |   |
|                                               |   | For      the three months ended |   |
|                                               |   | March      31, |   |   | March      31, |   |
|                                               |   | 2009 |   |   | 2008 |   |
| CASH      FLOWS FROM OPERATING ACTIVITIES          |   |   |   |   |   |   |
| Net      loss                                      |   | $ | (8,487 | ) |   | $ | (8,081 | ) |
| Adjustments      to reconcile net loss to net cash |   |   |   |   |   |   |   |   |
| Rent                                               |   |   | 225 |   |   |   | 225 |   |
| Increase      (Decrease) in Accounts Payable       |   |   | 5,827 |   |   |   | 4,570 |   |
| Increase      (Decrease) in Accrued Interest       |   |   | (814 | ) |   |   | (927 | ) |
| Net      Cash Flows from Operating Activities      |   |   | (3,249 | ) |   |   | (4,213 | ) |
|                                               |   |   |   |   |   |   |   |   |
| CASH      FLOWS FROM FINANCING ACTIVITIES          |   |   |   |   |   |   |   |   |
| Loan      from Shareholder                         |   |   | 3,000 |   |   |   | 5,000 |   |
| Net      Cash Flows from Financing Activities      |   |   | 3,000 |   |   |   | 5,000 |   |
|                                               |   |   |   |   |   |   |   |   |
| CASH      FLOWS FROM INVESTING ACTIVITIES          |   |   |   |   |   |   |   |   |
| Net      Cash Flows from Investing Activities      |   |   | - |   |   |   | - |   |
|                                               |   |   |   |   |   |   |   |   |
| NET      INCREASE (DECREASE) IN CASH               |   |   | (249 | ) |   |   | 787 |   |
|                                               |   |   |   |   |   |   |   |   |
| NET      INCREASE (DECREASE) IN CASH               |   |   | (249 | ) |   |   | 787 |   |
| AND      CASH EQUIVALENTS                          |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |
| CASH      AND CASH EQUIVALENTS,                    |   |   |   |   |   |   |   |   |
| BEGINNING      OF PERIOD                           |   |   | 859 |   |   |   | 1,551 |   |
| END      OF PERIOD                                 |   | $ | 610 |   |   | $ | 2,338 |   |
|                                               |   |   |   |   |   |   |   |   |
| SUPPLEMENTAL      DISCLOSURE OF CASH FLOWS:        |   |   |   |   |   |   |   |   |
| Cash      paid during the year for:                |   |   |   |   |   |   |   |   |
| Interest                                           |   | $ | 2,046 |   |   | $ | 2,110 |   |
| Income      Taxes                                  |   | $ | - |   |   | $ | - |   |
|                                               |   |   |   |   |   |   |   |   |
| SUPPLEMENTAL      DISCLOSURE OF CASH FLOWS:        |   |   |   |   |   |   |   |   |
| None                                               |   | $ | - |   |   | $ | - |   |

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March 31, 2009

NOTE A - SUMMARY OF ACCOUNTING POLICIES 

Management’s Representation of Interim FinancialInformation

SIN Holdings, Inc. has prepared the accompanying financial statementswithout audit pursuant to the rules and regulations of the Securities andExchange Commission. Certain information and footnote disclosures normallyincluded in financial statements prepared in accordance with generally acceptedaccounting principles have been condensed or omitted as allowed by such rulesand regulations, and management believes that the disclosures are adequate tomake the information presented not misleading. These financial statementsinclude all of the adjustments that, in the opinion of management, are necessaryto a fair presentation of financial position and results of operations. All suchadjustments are of a normal and recurring nature. These financial statementsshould be read in conjunction with the audited financial statements at December31, 2008 included in the Annual Report on Form 10-K and associated amendmentsfor the year then ended.  The results of operations for the periodspresented are not necessarily indicative of the results we expect for the fullyear.

Description of Business

SIN Holdings, Inc. (the "Company") was incorporated under the laws ofthe State of Colorado on November 27, 2000. SIN Holdings, Inc. is 82.44% ownedsubsidiary of Desert Bloom Investments, Inc. Desert Bloom Investments, Inc.’ssole 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 portallisting the providers of senior resources across the United States by thecommunity in which those services are provided, thus enabling the seeker ofthese resources to be able to access this information in an easy manner withoutbecoming sidetracked into non-relevant avenues on the World Wide Web.

Accounting Method

The Company records income and expense on the accrualmethod.

Revenue Recognition

The Company sells web sites and advertising to providers of seniorresources. Revenue is recognized when earned. In cases where customers prepay anentire year, revenue is recognized in equal monthlyinstallments.

Fiscal Year

The Company has selected a December 31 fiscal yearend.

Organization Costs

Organization costs have been charged to operations in the periodincurred.

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 ofLong-Lived Assets” (“SFAS 144”).  SFAS 144 clarified the accountingfor the impairment of long-lived assets and for long-lived assets to be disposedof, including the disposal of business segments and major lines ofbusiness.  Long-lived assets are reviewed when facts and circumstancesindicate that the carrying value of the asset may not berecoverable.  When necessary, impaired assets are written down toestimated fair value based on the best informationavailable.  Estimated fair value is generally based on eitherappraised value or measured by discounting estimated future cashflows.  Considerable management judgment is necessary to estimatediscounted future cash flows.  Accordingly, actual results could varysignificantly from such estimates.

No impairment was recorded for the three months ending March 31,2009.

Depreciation and Amortization

Depreciation on assets is recorded using the straight-line methodover the estimated life of the asset, which is three years. The FASB issuedStatement No. 142, “Goodwill and Other Intangible Assets,” (“SFAS 142”) whichprovides, among other things, for the nonamortization of goodwill and intangibleassets with indefinite useful lives. The Company adopted SFAS 142 effectiveJanuary 1, 2002. Goodwill and intangible assets deemed to have an indefiniteuseful life will be subject to an annual review for impairment using fair valuemeasurement techniques upon adoption (January 1, 2002) and annually thereafter.The Company performs its annual impairment review during the fourth quarter eachyear.

  

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NOTE A - SUMMARY OF ACCOUNTING POLICIES (Continued)

Recent Accounting Standards

In December 2007, the Financial Accounting Standards Board (“FASB”)issued Statement of Financials Accounting Standards (“SFAS”) No. 141R, “BusinessCombinations” (“SFAS 141R”), which replaces SFAS No. 141 “BusinessCombinations”. SFAS 141R establishes principles and requirements for determininghow an enterprise recognizes and measures the fair value of certain assets andliabilities acquired in a business combination, including noncontrollinginterest, contingent consideration, and certain acquired contingencies. SFAS141R also requires acquisition-related transaction expenses and restructuringcost be expensed as incurred rather than capitalized a component of the businesscombination

SFAS 141R will be applicable prospectively to business combinationsfor which the acquisition date is on or after the beginning of the first annualreporting period beginning on or after December 15, 2008. SFAS 141R would havean impact on accounting for any business acquired after the effective date ofthis pronouncement.

In February 2007, the FASB issued SFAS no, 159, “The Fair ValueOption for Financial Assets and Financial Liabilities” (“SFAS159”).  SFAS 159 provides companies with an option to report selectedfinancials assets and liabilities at fair value.  The objective ofSFAS 159 is to reduce both complexity in accounting for financial instrumentsand the volatility in earnings caused by measuring related assets andliabilities differently.

In December 2007, the FASB issued SFAS No. 160, “NoncontrollingInterests in Consolidated Financial Statements - An Amendment of ARB No. 51”(“SFAS 160”). SFAS 160 establishes accounting and reporting standards for thenoncontrolling interest in a subsidiary (previously referred to as minorityinterests). SFAS 160 also requires that a retained noncontrolling interest uponthe deconsolidation of a subsidiary be initially measured at its fair value.Upon adoption of SFAS 160, the Company would be required to report anynoncontrolling interests as a separate component of stockholders’ deficit. TheCompany would also be required to present any net income attributable to thestockholders of the Company separately in its condensed consolidated statementof operations. SFAS 160 is effective for fiscal years, and interim periodswithin those fiscal years, beginning on or after December 15, 2008. SFAS 160requires retroactive adoption of the presentation and disclosure requirementsfor existing minority interests. All other requirements of SFAS 160 shall beapplied prospectively. SFAS 160 would have an impact on the presentation anddisclosure of the noncontrolling interests of any non-wholly owned businessacquired in the future.

In March 2008, the FASB issued No. 161, “Disclosures about DerivativeInstruments and Hedging Activities, an amendment of FASB Statement No. 133(“SFAS 161").  SFAS 161 requires enhanced disclosures about anentity's derivative and hedging activities and thereby improves the transparencyof financial reporting.  This Statement is effective for financialstatements issued for fiscal years and interim periods beginning after November15, 2008, with early application encouraged. This Statement encourages, but doesnot require, comparative disclosures for earlier periods at initialadoption.  Management is currently evaluating the effects of thisstatement, but it is not expected to have any impact on the Company’s financialstatements.

In April 2008, the FASB released staff position (“FSP”) SFAS No.142-3, Determination of the Useful Life of Intangible Assets.  The FSPrequires entities to disclose information for recognized intangible assets thatenable users of financial statements to understand the extent to which expectedfuture cash flows associated with intangible assets are affected by the entity’sintent or ability to renew or extend the arrangement associated with theintangible asset.  The FSP also amends the factors an entity shouldconsider in developing the renewal or extension assumptions used in determiningthe useful life of recognized intangible assets under SFAS No. 142, Goodwill andOther Intangible Assets.  The FSP will be applied prospectively tointangible assets acquired after the FSP’s effective date, but the disclosurerequirements will be applied prospectively to all intangible assets recognizedas of, and after, the FSP’s effective date.  The FSP is effective forfiscal years beginning after December 15, 2008, with early adoptionprohibited.  The adoption of SFAS No. 142-3 is not expected to have amaterial effect on the Company’s financial statements.

In May 2008, the Financial Accounting Standards Board (“FASB”) issuedStatement of Financial Accounting Standards (“SFAS”) No. 162, The Hierarchy ofGenerally Accepted Accounting Principles (“GAAP”) (“SFAS 162”). The purpose ofthe new standard is to provide a consistent framework for determining whataccounting principles should be used when preparing U.S. GAAP financialstatements. Previous guidance did not properly rank the accounting literature.The new standard is effective 60 days following the Securities and ExchangeCommission’s approval of the Public Company Accounting Oversight Boardamendments to AU Section 411, The Meaning of Present Fairly in Conformity WithGenerally Accepted Accounting Principles. The adoption of SFAS 162 is notexpected to have a material effect on the Company’s financialstatements.

Financial Instruments

Unless otherwise indicated, the fair value of all reported assets andliabilities that represent financial instruments (none of which are held fortrading purposes) approximate the carrying values of suchamount.

Accounting Changes and Error Corrections

In August 2005, the Financial Accounting Standards Board ("FASB")issued Statement of Financial Accounting Standard ("SFAS") No. 154, "AccountingChanges and Error Corrections." SFAS 154 changes the requirements for theaccounting for and reporting of a change in accounting principle, requiring, ingeneral, retrospective application to prior periods' financial statements ofchanges in accounting principle. The Company has adopted the provisions of SFASNo. 154 which are effective for accounting changes and corrections of errorsbeginning after December 31, 2005. The adoption did not have a material effecton the results of operations of the Company.

Income Per Share

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

  

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NOTE A - SUMMARY OF ACCOUNTING POLICIES (Continued)

Statements of Cash Flows

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

Use of Estimates

The preparation of the Company’s consolidated financial statements inconformity with generally accepted accounting principles requires the Company’smanagement to make estimates and assumptions that affect the amounts reported inthese consolidated financial statements and accompanying notes. Actual resultscould differ from those estimates.

Consideration of Other Comprehensive Income Items

SFAS 130 — Reporting Comprehensive Income, requires companies topresent comprehensive income (consisting primarily of net income plus otherdirect equity changes and credits) and its components as part of the basicconsolidated financial statements. For the three months ended March 31, 2009,the Company’s consolidated financial statements do not contain any changes inequity that are required to be reported separately in comprehensiveincome.

Stock Basis

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

Principles of Consolidation

The consolidated financials statements for the three months endedMarch 31, 2009 include the accounts of SIN Holdings, Inc. and its wholly ownedsubsidiary, Senior-Inet. Intercompany transactions and balances have beeneliminated in consolidation and combination.

Mitigation of Going Concern Uncertainty

The Company has experienced recurring losses resulting primarily fromthe costs of periodic reporting with the Securities and Exchange Commission andrelated administrative expenses.  These negative operating cash flowswere funded with loans from the Company's majority shareholder.  Asdiscussed in note C, the Company owes a total of $75,000 to its majorityshareholder, which matures in 2010.  Furthermore, the Company hasoutstanding notes and accrued interest totaling $19,176 to unrelatedparties.  Of the total amount of $19,176, $18,800 will mature February19, 2011 and $376 matures on February 19, 2009. Subsequent to year end, theCompany's majority shareholder agreed to provide funding for the operationalexpenses for the 2009 fiscal year.

NOTE B - STOCKHOLDERS' EQUITY

Preferred Stock

The Company is authorized to issue up to 100,000,000 shares ofpreferred stock. The preferred stock is non-voting, and has priority inliquidation over outstanding common shares. During the period ended December 31,2000, the Company issued 100,000 shares of its preferred stock for $9,000 cashto Desert Bloom Investments, Inc., which is owned by the Company’s President,Steve Sinohui. As of March 31, 2009, 100,000 shares of the Company’s preferredstock were issued and outstanding.

Common Stock

The Company is authorized to issue up to 400,000,000 shares of commonstock.  During the period ended December 31, 2000, the Company issued6,000,000 shares of its common stock for $6,000 cash to Desert BloomInvestments, 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 commonstock to 17 persons for $1,278 in cash. As of March 31, 2009, 7,278,000 sharesof the Company’s $0.001 par value common stock were issued andoutstanding.

NOTE C - RELATED PARTY TRANSACATIONS

When the Company purchased the sole proprietorship on December 1,2000, it entered into a Profit Participation Agreement with Stan Mingus, theseller. 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 atleast $400,000 during any consecutive 12-month period during the three-year termof the agreement through November 30, 2003.  The Company did not reachits benchmark of $400,000 in a consecutive 12-month period prior to thetermination date of the Profit Participation Agreement.  As ofDecember 31, 2004, the terms of the Profit Participation Agreement haveexpired.  The Company has no continuing obligation to Mr.Mingus.

Company’s sole executive officer, director and shareholder areproviding office space at no charge to the Company. For purposes of thefinancial statements, the Company is accruing $75 per month as additionalpaid-in capital for this use.

  

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NOTE C - RELATED PARTY TRANSACATIONS (Continued)

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

During the period ended December 31, 2000, the Company issued6,000,000 shares of its common stock for $6,000 cash to Desert BloomInvestments, Inc.

As of March 31, 2009, the Company has received a total of 22 loansfrom the controlling shareholder of the Company, Desert BloomInvestments.  The aggregate amount of the notes total$75,000.  The notes bear no interest unless not paid, in which caseinterest will be charged at the rate of 10% annually.  The notesmature on December 31, 2010.  The table below reflects the issues dateof the notes, the principal amount and the current maturitydate:

| ISSUED DATE        |   |  PRINCIPAL AMOUNT |   | MATURITY DATE     |
|--------------------|--------|------------------------|--------|-------------------|
| November 30, 2001  |   | $ 1,500                |   | December 31, 2010 |
| March 28, 2003     |   | $ 5,000                |   | December 31, 2010 |
| June 25, 2003      |   | $ 3,000                |   | December 31, 2010 |
| December 31, 2003  |   | $ 2,500                |   | December 31, 2010 |
| July 9, 2004       |   | $ 3,000                |   | December 31, 2010 |
| November 15, 2004  |   | $ 2,500                |   | December 31, 2010 |
| January 25, 2005   |   | $ 5,000                |   | December 31, 2010 |
| August 4, 2005     |   | $ 1,000                |   | December 31, 2010 |
| December 15, 2005  |   | $ 1,500                |   | December 31, 2010 |
| January 9, 2006    |   | $ 5,000                |   | December 31, 2010 |
| March 13, 2006     |   | $ 2,000                |   | December 31, 2010 |
| May 1, 2006        |   | $ 1,000                |   | December 31, 2010 |
| June 15, 2006      |   | $ 5,000                |   | December 31, 2010 |
| November 15, 2006  |   | $ 2,000                |   | December 31, 2010 |
| December 29, 2006  |   | $ 5,000                |   | December 31, 2010 |
| February 9, 2007   |   | $ 2,000                |   | December 31, 2010 |
| April 30, 2007     |   | $ 3,000                |   | December 31, 2010 |
| November 13, 2007  |   | $ 6,000                |   | December 31, 2010 |
| January 8, 2008    |   | $ 5,000                |   | December 31, 2010 |
| June 17, 2008      |   | $ 6,000                |   | December 31, 2010 |
| September 11, 2008 |   | $ 5,000                |   | December 31, 2010 |
| January 7, 2009    |   | $ 3,000                |   | December 31,2010  |

Although Mr. Sinohui has agreed to donate his services to theCompany, we intend to compensate Mr. Sinohui with sales commissions on eachsubscriber he enrolls. The Company plans to pay Mr. Sinohui a commission equalto 20% of the gross annualized contract value from each new subscriber, payablemonthly 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 – UNCERTAIN TAX POSITIONS

Effective January 1, 2007, the Company adopted the provisions of FASBInterpretation No. 48, “Accounting for Uncertainty in Income Taxes – aninterpretation of FASB Statement No. 109” (“FIN 48”). FIN 48 prescribes arecognition threshold and a measurement attribute for the financial statementrecognition and measurement of tax positions taken or expected to be taken in atax return. For those benefits to be recognized, a tax position must bemore-likely-than-not to be sustained upon examination by taxing authorities. Theadoption of the provisions of FIN 48 did not have a material impact on thecompany’s condensed consolidated financial position and results of operations.At January 1, 2007, the company had no liability for unrecognized tax benefitsand no accrual for the payment of related interest.

Interest costs related to unrecognized tax benefits are classified as“Interest expense, net” in the accompanying consolidated statements ofoperations.

Penalties, if any, would be recognized as a component of “Selling,general and administrative expenses”. The Company recognized $0 of interestexpense related to unrecognized tax benefits during 2008.  In manycases the company’s uncertain tax positions are related to tax years that remainsubject to examination by relevant tax authorities.

With few exceptions, the company is generally no longer subject toU.S. federal, state, local or non-U.S. income tax examinations by taxauthorities for years before 2004. The following describes the open tax years,by major tax jurisdiction, as of January 1, 2008.

| United States (a) |   | 2004– Present |
|-------------------|--------|---------------------|

(a) Includes federal as well as state or similar local jurisdictions,as applicable.

NOTE E - INCOME TAXES

The Company has net operating loss carryforwards of approximately$125,716 that may be offset against future table income through2029.  Current tax laws limit the amount of loss available to beoffset against future taxable income when a substantial change in ownershipoccurs.  Therefore, the amount available to offset future taxableincome may be limited.

  

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NOTE E - INCOME TAXES (Continued)

|                 |   | 2008 |    |   | 2007   |   |
|----------------------|--------|------|---------|--------|--------|--------|
| Net Operating Losses |   | $    | 39,858  |   |   | $      | 33,169 |   |
| Valuation Allowance  |   | $    | (39,858 | )      |   | $      | ( 33,169 | ) |
| Total                |   | $    | -       |   |   | $      | - |   |

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

|                                       |   | 2008 |   |   | 2007   |   |
|--------------------------------------------|--------|------|--------|--------|--------|--------|
| Provisions (Benefit) at US Statutory Rate  |   | $    | 6,689  |   |   | $      | 5,252 |   |
| Increase (Decrease) in Valuation Allowance |   | $    | (6,689 | )      |   | $      | (6,151 | ) |
| Other Differences                          |   | $    | -      |   |   | $      | 899 |   |
| Total                                      |   | $    | -      |   |   | $      | - |   |

The Company evaluates its valuation allowance requirements based onprojected future operations.  When circumstances change and causes achange in management's judgment about the recoverability of deferred tax assets,the impact of the change on the valuation is reflected in currentincome.

NOTE F - OFFERING OF DEBT AND EQUITY SECURITIES

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

The Company closed its offering February 19, 2002 after receivingsubscriptions for 213 Units, or an aggregate of $20,022 in Promissory Notes. Thematurity date of the promissory notes was three years from the date of theclosing of the offering for the sale of the minimum units offered (200 units),or February 19, 2005. The notes became due on February 19, 2005. The Companyentered into extension agreements with all but two of the Note Holders. The NoteHolders agreed to extend the notes until February 19, 2007. The Company repaidthe two Note Holders that did not return their extension agreements. On January30, 2007, the Company again requested the Note Holders to extend theirpromissory notes for another two years. Of the 15 Note Holders, eight chose toextend their notes. The principal amount of the notes that were extended untilFebruary 19, 2009 aggregated $19,176. The Company repaid the seven Note Holdersthat elected not to extend their notes.  On December 15, 2008, thecompany entered into extension agreements with four of the eight remaining NoteHolders.  The Note Holders agreed to extend the notes until February19, 2011.  The four Note Holders that did not return the extensionagreements will be paid accrued interest from January 1, 2009 through thepayment date, plus principal.  These principal payments aggregate $376and accrued interest on this amount through March 31, 2009 is$9.88.  The Company intends to repay these notes by the end of May2009.

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

In January of 2001, the Company retained an attorney to begin work onthe preparation of a registration statement. The work done by this attorney wentuncompleted and the Company discontinued its relationship with the attorney. Thefees paid to this attorney had been booked as deferred offering expenses. InJuly of 2001, the Company retained a new attorney to prepare its registrationstatement, which the Company subsequently filed with the Securities and ExchangeCommission. All expenses associated with the new attorney were charged todeferred offering costs. The deferred offering costs of $17,531, presented onthe December 31, 2001 balance sheet consisted of the legal fees associated withthe work of the Company’s first attorney and of the legal and accounting costsassociated with the Form 1-A Registration Statement.

When the Company closed its Registration A offering on February 19,2002, the expenses that were associated with the first attorney were deemed notpart of the costs directly associated with the proceeds of the offering and wereexpensed in the first quarter (rather than written against paid in capital). Thecosts directly related to the proceeds received from the Registration A offeringwere $12,939 and were charged against additional paid in capital when theoffering closed.

  

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ITEM 2.  MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIALCONDITION OR PLAN OF OPERATION

FORWARD-LOOKING STATEMENT NOTICE

When used in this report, the words “may,” “will,” “expect,”“anticipate,” “continue,” “estimate,” “project,” “intend,” and similarexpressions are intended to identify forward-looking statements within themeaning of Section 27a of the Securities Act of 1933 and Section 21e of theSecurities Exchange Act of 1934 regarding events, conditions, and financialtrends that may affect the Company’s future plans of operations, businessstrategy, operating results, and financial position. Persons reviewing thisreport are cautioned that any forward-looking statements are not guarantees offuture performance and are subject to risks anduncertainties.  Further, persons reviewing this report are advisedthat actual results may differ materially from those included within theforward-looking statements because of various factors such as:

OUR HISTORY AND BUSINESS

SIN Holdings, Inc. and our wholly owned subsidiary, Senior-Inet, Inc.(collectively, the “Company”), were both organized under the laws of the Stateof Colorado on November 27, 2000.  SIN Holdings, Inc. is 82.44% ownedby Desert Bloom Investments, Inc., which our President, Steve Sinohuiowns.   We conduct all our business through Senior-Inet, Inc.(“Senior-Inet”).

Currently, the Company owns and operates www.senior-inet.com,a web portal for senior resources.  Our portal lists service providerscategorically by geographic location, allowing users to access informationquickly and efficiently.  Presently, we list resources in 10 cities inColorado and in Houston, Texas.  We designed our portal so that userscould gather information from a variety of companies offering the sameservice.  We developed our current network of senior service providerswith the assistance of local agencies serving senior citizens, through telephonelistings and other web sites.  Our portal provides seniors access toinformation concerning the following categories:

|   | ° |  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.                                                     |

  

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When entering a geographic area, we develop a list of seniorresources in that area.  We then ascertain whether or not thoseproviders already have an Internet presence.  If they do, we contactthe providers and offer them the opportunity to attach a link from our portal totheir web site.  Even though   the customer may have aweb site already, having a listing on a senior resource network (such asSenior-Inet) improves their exposure.  Currently, the company’s siteis ranked fairly high (number two on our last search) when you “Google” the term“senior information.”  The primary reason the Company is ranked highfor this search, is because of our web site’s name – Senior InformationNetwork.  Management believes that its current ranking on Google is agreat selling tool in convincing customers who already have web sites to linktheir sites to ours.

If the provider does not have an Internet presence, we offer tocreate a web page on our portal for them.  By developing an Internetpresence for the provider, we provide them the opportunity to cost effectivelyand efficiently introduce their sales and marketing materials to a wider base ofprospective clients.  If the senior service provider elects topurchase a web page, we enter into a six or 12-month contract with the providerthat includes the initial design cost of the web page and a monthly fee formaintenance of the page.

We also offer annual contracts for banner and box advertisements forour home page and each of the community and category pages. To date, we have notsold any advertisements on our site nor do we have any contracts for suchadvertisements.

The sale of web pages that we design and maintain for senior serviceproviders listed on our site have accounted for all of our revenues. Currently,we do not have contracts with any of the facilities or services listed on ourwebsite. We intend to continue to attempt to increase the number of payingsubscribers in the 11 cities in which we now list senior service providers, aswell as to increase the number of cities in Colorado for which we providelistings.

Our original intent was to grow the Company slowly by increasing thenumber of providers as well as geographic locations on our portal.  Wehad planned to do that solely through the efforts of our President, SteveSinohui.  However, over the last year, Mr. Sinohui’s time has beendivided between a variety of projects, including the Company, and he has notbeen able to afford the Company the attention it needs to substantially increaseits subscriber base.  Management believes that to grow the Company itneeds to bring on independent contractors as sales people to increase itssubscriber base.

Based on our existing business model, our growth strategy issimple.  To increase revenues, we must increase the number ofsubscriptions by senior service providers listing on our site as well as toincrease the number of cities for which we provide listings.  We havefocused our marketing efforts on Colorado since we can increase our presence andbegin to build brand awareness without incurring substantial increases in ouroperating expenses.  As capital resources permit, we plan to expandour listings in other geographic regions.  However, when we attempt toexpand into additional markets, our operating costs will increase and we willprobably incur losses from operations until we have grown revenue to a levelwell in excess of our marketing and selling expenses. Presently, our monthlyoperating expenses are limited and we plan to increase the number of subscribersin Colorado without materially increasing our expenses. We can give noassurances regarding these plans and you should not expect that we will achievethem.

Additionally, Mr. Sinohui is considering reshaping the businessmodel.  Today’s seniors are living longer and beginning to face issuesthat seniors have not had to deal with in the past (i.e. raising grandchildren,dating, continuing to work after retirement, running out ofmoney).  Management believes that currently the marketplace does notoffer a forum where seniors can share their experiences, gather information orgain access to resources to help them deal with these issues.  Torespond to this need, the Company may add more categories to its current listingthat will address issues other than housing, travel and medicalcare.   Also, the Company may focus on providing a forum wherenot only can seniors and families gather information pertinent to theirsituations but where seniors can interact with each other in a variety ofdifferent ways including, but not limited to:  (1) sharing informationabout issues facing today’s seniors; (2) buying and selling new and used,senior-specific products online; (3) meeting other seniors online; and, (4)getting access to resources to help seniors start entrepreneurial ventures orprovide mentoring.

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

Steve S. Sinohui, the sole executive officer and director and thecontrolling shareholder of SIN Holdings and the President, the Secretary, theTreasurer and the sole director of Senior-Inet, is employed on a part time basisby both companies. During the next three months, the Company’s President will bethe sole sales person for the Company while we attempt to secure newsubscribers. Thereafter, the Company will bring on sales consultants as it isable to support financially such sales people. Mr. Sinohui has backgroundexperience that enables him to effectively market our web site and manage theCompany. Although Mr. Sinohui has agreed to donate his services to the Company,we intend to compensate Mr. Sinohui with sales commissions on each subscriber heenrolls. The Company plans to pay Mr. Sinohui a commission equal to 20% of thegross annualized contract value from each new subscriber, payable monthly overthe term of the subscriber’s agreement with the Company.

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

  

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RESULTS OF OPERATIONS

The Company was not profitable during the year ended December 31,2008 and has not been profitable during the first three months of2009.

Three Month Periods Ended March 31, 2009 and 2008

The Company had no revenues from continuing operations for thethree-month period ended March 31, 2009 and no revenues for the same three-monthperiod in 2008.

General and administrative expenses for the three-month period endedMarch 31, 2009 were $7,253 compared to $6,945 for the same period in 2008.Expenses consisted of general corporate administration, rent, Internet serviceprovider, legal and professional expenses and accounting costs.

Because of the foregoing factors, the Company realized a net loss of$8,487 for the three months ended March 31, 2009 as compared to net loss of$8,081 for the same period in 2008.

LIQUIDITY AND CAPITAL RESOURCES

At March 31, 2009, the Company had assets consisting of $610 cash onhand. Current liabilities consisted of accounts payable of $6,652 and accruedinterest of $503 and notes payable of $376 for total current liabilities of$7,531.

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

The Company has received a total of 22 loans from the controllingshareholder of the Company, Desert Bloom Investments. The aggregate amount ofthe notes total $75,000. All of the notes are due on December 31, 2010, unlessextended. The notes bear no interest unless not paid, in which case interestwill be charged at the rate of 10% annually.

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

In addition to attempting to grow our present business, we intend toconsider an acquisition or merger transaction with a privately-owned businessunder which our Company would acquire the business and would thereafter bemanaged by former owners of the private business. If we are able to completesuch a transaction we expect that our shareholders would become minorityshareholders in the resulting entity and that the management of the corporationwould be changed. We are unable to predict whether or when such a transactionmight be completed.

Our forecast of the period of time through which our financialresources will be adequate to support our operations is a forward–lookingstatement that involves risks and uncertainties, and actual results could varyas a result of a number of factors.

  

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ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKETRISK

ITEM 4. CONTROLS AND PROCEDURES

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PART  II    OTHERINFORMATION

ITEM 1.   LEGAL PROCEEDINGS.

ITEM 6.   EXHIBITS

|   | 31.1 | Certification      by Chief Executive Officer and Principal Financial Officer pursuant to      Section 302 of the Sarbanes-Oxley Act of2002. |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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SIGNATURES

|   | SIN      HOLDINGS, INC.          |   |
|--------|----------------------------------|--------|
|   |                             |   |
|   |                             |   |
|   | By /s/ Steve S. Sinohui          |   |
|   | Steve      S. Sinohui, President |   |

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