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 June 30, 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 August 8, 2007.

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



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FORM 10-QSBSIN HOLDINGS, INC.INDEX



|                                                                                                   | Page
|-------------------------------------------------------------------------------------------------- | ----
|PART I.   FINANCIAL INFORMATION                                                                    |     
|Item 1.  Financial Statements (unaudited)                                                          |     
|Consolidated Balance Sheets, June 30, 2007 (unaudited) and December 31, 2006                       |     
|Unaudited Consolidated Statements of Operations for the three months ended June 30, 2007 and 2006  |     
|Unaudited Consolidated Statements of Operations for the six months ended June 30, 2007 and 2006    |     
|Unaudited Consolidated Statements of Cash Flows, for the three months ended June 30, 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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|PART
      I.
|-------------



|FINANCIAL
      INFORMATIONItem 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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---

SIN HOLDINGS, INC. AND SUBSIDIARY CONSOLIDATED BALANCE SHEETSJune 30,  2007   (Unaudited)
    
    December 31,  2006  AuditedASSETSCURRENT
      ASSETSCash and cash equivalents
    
    $2,701
    
    $6,050Accounts receivable - web subscriptions
    
    380
    
    285Total current
      assets
    
    3,081
    
    6,335LONG TERM
      ASSETSEquipment
    
    992
    
    992Less accumulated depreciation
    
    (992)
    
    (992)Total long term
      assets
    
    -
    
    -OTHER
      ASSETSGoodwill
    
    5,071
    
    5,071TOTAL OTHER
      ASSETS
    
    5,071
    
    5,071TOTAL
      ASSETS
    
    $8,152
    
    $11,406LIABILITIES AND STOCKHOLDERS' DEFICITCURRENT LIABILITIESAccounts payable
    
    515
    
    3,885Notes Payable - Offering
    
    -
    
    19,834Accrued interest - offering
    
    1,011
    
    2,110Unearned revenue
    
    190
    
    190Total current
      liabilities
    
    1,716
    
    26,019LONG TERM LIABILITIESLoan from shareholder
    
    50,000
    
    45,000Accrued Interest - Shareholder
      Notes
    
    3,983
    
    3,039Notes payable - offering
    
    19,176
    
    -Total long term
      liabilities
    
    73,159
    
    48,039Total Liabilities
    
    74,875
    
    74,058STOCKHOLDERS' DEFICITPreferred stock, $0.001 par value; 10,000,000 sharesauthorized; 100,000
      shares issued and outstanding atJune 30, 2007 and December 31, 2006,
      respectively
    
    100
    
    100Common stock, $0.001 par value; 30,000,000
      sharesauthorized; 7,278,000 shares issued
      and outstandingat June 30, 2007 and
      December 31, 2006, respectively
    
    7,278
    
    7,278Additional paid-in capital
    
    12,936
    
    12,476Accumulated deficit
    
    (87,037)
    
    (82,506)Total Stockholders'
      Deficit
    
    (66,723)
    
    (62,652)TOTAL LIABILITIES
      AND STOCKHOLDERS' DEFICIT
    
    $8,152
    
    $11,406


4

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|SIN
      HOLDINGS, INC. AND SUBSIDIARYCONSOLIDATED INCOME STATEMENTS(UNAUDITED)
|--------------------------------------------------------------------------------

For the Three Months EndedJune 30, 2007
    
    June 30, 2006REVENUESNet subscriptions
    
    $     
         570
    
    $   
           570EXPENSESBank service charges
    
    2
    
    33ISP
    
    300
    
    300Miscellaneous
    
    804
    
    473Professional fees
    
    860
    
    5,832Rent
    
    225
    
    225Transfer fees
    
    225
    
    225Operating expenses
    
    2,416
    
    7,088LOSS FROM OPERATIONS
    
    (1,846)
    
    (6,518)OTHER INCOME
      (EXPENSE)Interest expense
    
    (997)
    
    (531)TOTAL OTHER INCOME (EXPENSE)
    
    (997)
    
    (531)NET LOSS
      BEFORE TAXES
    
    (2,843)
    
    (7,049)NET LOSS
    
    ($2,843)
    
    ($7,049)NET INCOME
      PER SHARE - BASIC
    
    $  
                
      -
    
    $   
                -WEIGHTED AVERAGE NUMBER OFSHARES OUTSTANDING
    
    7,278,000
    
    7,278,000


5

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|SIN HOLDINGS, INC. AND SUBSIDIARY CONSOLIDATED INCOME STATEMENTS (UNAUDITED)
|----------------------------------------------------------------------------
|
|
|                                                                            
|                                                                            
|                                                                            
|REVENUES                                                                    
|Net subscriptions                                                           
|                                                                            
|                                                                            
|EXPENSES                                                                    
|Bank service charges                                                        
|ISP                                                                         
|Licenses and Permits                                                        
|Miscellaneous                                                               
|Professional fees                                                           
|Rent                                                                        
|Transfer fees                                                               
|                                                                            
|Operating
      expenses                                                    
|                                                                            
|                                                                            
|LOSS FROM OPERATIONS                                                        
|                                                                            
|                                                                            
|OTHER INCOME
      (EXPENSE)                                                
|Interest expense                                                            
|                                                                            
|TOTAL OTHER INCOME (EXPENSE)                                                
|                                                                            
|                                                                            
|NET LOSS
      BEFORE TAXES                                                 
|                                                                            
|NET
      LOSS                                                              
|                                                                            
|                                                                            
|NET INCOME PER SHARE - BASIC                                                
|                                                                            
|                                                                            
|WEIGHTED
      AVERAGE NUMBER OF                                            
|SHARES OUTSTANDING                                                          
|                                                                            

6

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SIN HOLDINGS, INC. AND SUBSIDIARYCONSOLIDATED STATEMENTS OF CASH FLOWS(UNAUDITED)For the six months Ended June 30,2007
    
    2006CASH FLOWS FROM OPERATING ACTIVITIESNet
    loss
    
    ($4,531)
    
    ($11,840)Adjustments to reconcile net loss to net cashflows from operating activities:Rent
    
    450
    
    450Interest
    Payment
    
    10
    
    -(Increase) decrease in
      accounts receivable
    
    (95)
    
    -Increase (decrease) in
      accounts payable
    
    (3,370)
    
    3,519Increase
      (decrease) in accrued interest
    
    (155)
    
    (1,048)Net cash flows from operating
      activities
    
    (7,691)
    
    (8,919)CASH FLOWS
      FROM FINANCING ACTIVITIESRepayment of Notes Payable
    
    (658)
    
    -Loan from shareholder
    
    5,000
    
    13,000Net cash flows from financing activities
    
    4,342
    
    13,000CASH FLOWS FROM INVESTING ACTIVITIES
    
    -
    
    -Net cash flows from investing
      activities
    
    -
    
    -NET INCREASE
      (DECREASE) IN CASH ANDCASH EQUIVALENTS
    
    (3,349)
    
    4,081CASH AND CASH EQUIVALENTS,BEGINNING OF PERIOD
    
    6,050
    
    1,447CASH AND CASH EQUIVALENTS,END OF PERIOD
    
    $   2,701
    
    $   5,528


7

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SIN HOLDINGS,
INC. AND SUBSIDIARY

NOTES TO
CONSOLIDATED FINANCIAL STATEMENTS



|June 30,
      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 six months ending June 30, 2007.



|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.

8

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NOTE A - SUMMARY OF ACCOUNTING POLICIES (CONTINUED)



|Recent
      Accounting Standards
|---------------------------------

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 February 2007, the FASB issued SFAS no, 159, The Fair Value Option
for Financial Assets and Financial Liabilities (SFAS 159). SFAS 159 provides
companies with an option to report selected financials assets and liabilities at
fair value. The objective of SFAS 159 is to reduce both complexity in accounting
for financial instruments and the volatility in earnings caused by measuring
related assets and liabilities differently. Generally accepted accounting
principles have required different measurement attributes for different assets
and liabilities that can create artificial volatility in earnings. The FASB has
indicated it believes that SFAS 159 helps to mitigate this type of
accounting-induced volatility by enabling companies to report related assets and
liabilities at fair value, which would likely reduce the need for companies to
comply with detailed rules for hedge accounting. SFAS 159 also establishes
presentation and disclosure requirements designed to facilitate comparisons
between companies that choose different measurement attributes for similar types
of assets and liabilities. SFAS 159 does not eliminate disclosure requirements
included in other accounting standards, including requirements for disclosures
about fair value measurements included in SFAS 157 and SFA No. 107, Disclosures
about Fair Value of Financial Instruments. SFAS 159 is effective for the
Company as of the beginning of fiscal year 2008. The adoption of this
pronouncement is not expected to have an impact on the Companys financial
position, results of operations or cash flows.



|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 six months ended June 30, 2006, 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 six months ended June 30,
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.

9

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|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 June 30, 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 June 30, 2007, 7,278,000 shares of the Companys
$0.001 par value common stock were issued and outstanding.



|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 June 30, 2007 the Company has received a total of 17 loans from the
controlling shareholder of the Company, Desert Bloom Investments. The aggregate
amount of the notes total $50,000. 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 DATENovember 30, 2001
    
    $1,500
    
    December 31, 2008March 28,
      2003
    
    $5,000
    
    December 31,
      2008June 25, 2003
    
    $3,000
    
    December 31, 2008December 31,
      2003
    
    $2,500
    
    December 31,
      2008July 9, 2004
    
    $3,000
    
    December 31, 2008November 15,
      2004
    
    $2,500
    
    December 31,
      2008January 25, 2005
    
    $5,000
    
    December 31, 2008August 4,
      2005
    
    $1,000
    
    December 31,
      2008December 15, 2005
    
    $1,500
    
    December 31, 2008January 9,
      2006
    
    $5,000
    
    December 31,
      2008March 13, 2006
    
    $2,000
    
    December 31, 2008May 1,
      2006
    
    $1,000
    
    December 31,
      2008June 15, 2006
    
    $5,000
    
    December 31, 2008November 15,
      2006
    
    $2,000
    
    December 31,
      2008December 29, 2006
    
    $5,000
    
    December 31, 2008February 9,
      2007
    
    $2,000
    
    December 31,
      2008April 30, 2007
    
    $3,000
    
    December 31, 2008


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.

10

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|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.

2006
    
    2005Net Operating Losses
    
    $27,018
    
    $20,305Valuation
      Allowance
    
    ($27,018)
    
    ($20,305)$          -
    
    $        
       -


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

2006
    
    2005Provisions (Benefit) at US Statutory Rate
    
    $7,612
    
    $3,368Increase
      (Decrease) in Valuation Allowance
    
    ($6,713)
    
    ($2,730)Other Differences
    
    ($899)
    
    ($638)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  UNCERTAIN TAX POSITIONS
|--------------------------------

Effective January 1, 2007, the Company adopted the provisions of FASB
Interpretation No. 48, Accounting for Uncertainty in Income Taxes  an
interpretation of FASB Statement No. 109 (FIN 48). FIN 48 prescribes a
recognition threshold and a measurement attribute for the financial statement
recognition and measurement of tax positions taken or expected to be taken in a
tax return. For those benefits to be recognized, a tax position must be
more-likely-than-not to be sustained upon examination by taxing authorities. The
adoption of the provisions of FIN 48 did not have a material impact on the
companys condensed consolidated financial position and results of operations.
At January 1, 2007, the company had no liability for unrecognized tax benefits
and 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 of
operations. Penalties, if any, would be recognized as a component of Selling,
general and administrative expenses. The Company recognized $0 of interest
expense related to unrecognized tax benefits for the six months ended June 30,
2007. In many cases the companys uncertain tax positions are related to tax
years that remain subject to examination by relevant tax authorities.

NOTE F - 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.

11

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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 continue 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 12 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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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.

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).

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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.

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 six months of 2007.



|Three
      Month Periods Ended June 30, 2007 and
2006
|------------------------------------------------------

The Company had $570 in revenue from continuing operations for the
three-month period ended June 30, 2007 and revenue of $570 for the same
three-month period in 2006.

General and administrative expenses for the three-month period ended June
30, 2007 were $2,416 compared to $7,088 for the same period in 2006. Expenses
consisted of general corporate administration, rent, Internet service provider,
legal and professional expenses and accounting costs. Increase in general and
administrative expenses were due to primarily increases in legal and accounting
fees.

Because of the foregoing factors, the Company realized a net loss of
$2,843 for the three months ended June 30, 2007 as compared to net loss of
$7,049 for the same period in 2006.



|Six Month
      Periods Ended June 30, 2007 and 2006
|----------------------------------------------------

The Company had $1,140 in revenue from continuing operations for the
six-month period ended June 30, 2007 and revenue of $1,140 for the same
six-month period in 2006.

General and administrative expenses for the six-month period ended June
30, 2007 were $3,705 compared to $11,928 for the same period in 2006. Expenses
consisted of general corporate administration, rent, Internet service provider,
legal and professional expenses and accounting costs. Increase in general and
administrative expenses were due to primarily increases in legal and accounting
fees.

Because of the foregoing factors, the Company realized a net loss of
$4,531 for the six months ended June 30, 2007 as compared to net loss of $11,840
for the same period in 2006.



|LIQUIDITY
      AND CAPITAL RESOURCES
|-------------------------------------

At June 30, 2007, the Company had assets consisting of $2,701 cash on
hand and accounts receivable of $380 for total current assets of $3,081. Current
liabilities consisted of accounts payable of $515, accrued interest of $1,011
and unearned revenue of $190 for total current liabilities of $1,716.

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 17 loans from the controlling
shareholder of the Company, Desert Bloom Investments. The aggregate amount of
the notes total $50,000. 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.

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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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|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 a date within 90 days prior to the filing date of this
quarterly report (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 INFORMATIONITEM 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: No reports on Form 8-K
      were filed by the Company during the quarter ended June 30,
      2007.


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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: |  | August 8,
      2007 |  | By /s/ Steve
      S.
      Sinohui
|      |  |                      |  | Steve S.
      Sinohui, President  

17

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