----

----

|  NEVADA                                                              | 86-1024734                                |
|---------------------------------------------------------------------------|-------------------------------------------|
|  (State      or other jurisdiction of incorporation or organization) | (I.R.S.      Employer Identification No.) |

----

----

| Large      accelerated filer | o      | Accelerated      filer    | o      |
|------------------------------|--------|--------------------------------|--------|
|                         |   |                           |   |
| Non-accelerated      filer   | o      | Smaller      reporting company | x      |

----

|   TABLE OF      CONTENTS |
|------------------------------------|
|                               |   |   |   |   |   |   |   |   |
|                               |   |   |   |   |   |   |   | Page |
| Part      I                        | Financial      Information | 3 |
|                               |   |   |   |   |   |   |   |   |
| Item      1.                       | Financial      Statements: | 3 |
|                               |   |   |   |   |   |   |   |   |
|                               | Condensed      Balance Sheets June      30, 2008 (unaudited) and December 31, 2007 | 3 |
|                               |   |   |
|                               | Unaudited      Condensed Statements of Operations for the three and six months      ended June 30, 2008 and 2007, and cumulative from inception on July      16, 1998 through June 30, 2008 | 4 |
|                               |   |   |
|                               | Unaudited      Condensed Statements of Cash Flows for the six months ended June 30,      2008 and 2007, and cumulative from inception on July 16, 1998 through June      30, 2008 | 5 |
|                               |   |   |
|                               | Statement      of Stockholders' Deficit for the period from July 16, 1998 to June 30,      2008 (unaudited) | 6 |
|                               |   |   |
|                               | Notes      to Financial Statements (unaudited) | 7 |
|                               |   |   |
| Item      2.                       | Management's      Discussion and Analysis of Financial Condition and Results of      Operations | 8 |
|                               |   |   |
| Item      3.                       | Quantitative      and Qualitative Disclosures About Market Risk  | 8 |
|                               |   |   |
| Item      4.                       | Controls      and Procedures  | 8 |
|                               |   |   |
| Part      II                       | Other      Information | 9 |
|                               |   |   |
| Item      1.                       | Legal      Proceedings | 9 |
|                               |   |   |
| Item      1A.                 | Risk      Factors  | 9 |
|                               |   |   |
| Item      2.                       | Unregistered      Sales of Equity Securities and Use of Proceeds | 9 |
|                               |   |   |
| Item      3.                       | Defaults      Upon Senior Securities  | 9 |
|                               |   |   |
| Item      4.                       | Submission of      Matters to a Vote of Security Holders | 9 |
|                               |   |   |
| Item      5.                       | Other      Information  | 10 |
|                               |   |   |
| Item      6.                       | Exhibits | 10 |
|                               |   |   |
|                               | Signatures | 10 |

----

| J.      ALLEN GREER, INC.                                                        |
|----------------------------------------------------------------------------------|
| (A      DEVELOPMENT STAGE ENTERPRISE)                                            |
| CONDENSED      BALANCE SHEETS                                                    |
|                                                                             |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |
|                                                                             |   | June      30, |   |   | December      31, |   |
|                                                                             |   | 2008 |   |   | 2007 |   |
|                                                                             |   | (Unaudited) |   |   |   |   |
| ASSETS                                                                           |
|                                                                             |   |   |   |   |   |   |
|  CURRENT      ASSETS                                                        |   | $ | - |   |   | $ | - |   |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
| LIABILITIES AND      STOCKHOLDERS' DEFICIT                                       |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
| CURRENT      LIABILITIES                                                         |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
|        Accounts      payable, related parties |   | $ | 50,350 |   |   | $ | 47,570 |   |
|                                                                             |   |   |   |   |   |   |   |   |
|        Total      Current Liabilities         |   |   | 50,350 |   |   |   | 47,570 |   |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
| STOCKHOLDERS'      DEFICIT                                                       |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
| Common      stock, par value $.001, 25,000,000                                   |   |   |   |   |   |   |   |   |
|   shares      authorized, 1,000,000 issued and                         |   |   |   |   |   |   |   |   |
|   outstanding                                                          |   |   | 1,000 |   |   |   | 1,000 |   |
| Paid      in capital                                                             |   |   | 1,800 |   |   |   | 1,800 |   |
|  Accumulated      deficit during the development stage                      |   |   | (53,150 | ) |   |   | (50,370 | ) |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
| Total      Stockholders' accumulated Deficit                                     |   |   | (50,350 | ) |   |   | (47,570 | ) |
|                                                                             |   |   |   |   |   |   |   |   |
| Total      Liabilities and Stockholders' accumulated Deficit                     |   | $ | - |   |   | $ | - |   |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
|                                                                             |   |   |   |   |   |   |   |   |
| SEE      ACCOMPANYING NOTES TO FINANCIALSTATEMENTS                               |

----

| J.      ALLEN GREER, INC.                          |
|----------------------------------------------------|
| (A      DEVELOPMENT STAGE ENTERPRISE)              |
| CONDENSED      STATEMENTS OF OPERATIONS            |
| (UNAUDITED)                                        |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   | Cumulative |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   | from |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   | July      16, |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   | 1998 |   |
|                                               |   | For      The Three Months Ended |   |   | For      The Six Months Ended |   |   | (Inception) |   |
|                                               |   | June      30, |   |   | June      30, |   |   | to |   |
|                                               |   | 2008 |   |   | 2007 |   |   | 2008 |   |   | 2007 |   |   | June      30, 2008 |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| REVENUES                                           |   | $ | - |   |   | $ | - |   |   | $ | - |   |   | $ | - |   |   | $ | - |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| EXPENSES                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    General      and administrative  |   |   | 971 |   |   |   | 2,861 |   |   |   | 2,780 |   |   |   | 4,589 |   |   |   | 53,150 |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    Total      expenses              |   |   | 971 |   |   |   | 2,861 |   |   |   | 2,780 |   |   |   | 4,589 |   |   |   | 53,150 |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| NET      (LOSS)                                    |   | $ | (971 | ) |   | $ | (2,861 | ) |   | $ | (2,780 | ) |   | $ | (4,589 | ) |   | $ | (53,150 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| NET      (LOSS) PER SHARE                          |   |   | * |   |   |   | * |   |   |   | * |   |   |   | * |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| WEIGHTED      AVERAGE NUMBER OF                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   COMMON      SHARES OUTSTANDING         |   |   | 1,000,000 |   |   |   | 1,000,000 |   |   |   | 1,000,000 |   |   |   | 1,000,000 |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| *      less than $ (0.01) per share                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| SEE      ACCOMPANYING NOTES TO FINANCIALSTATEMENTS |

----

| J.      ALLEN GREER, INC.                                                                     |
|-----------------------------------------------------------------------------------------------|
| (A      DEVELOPMENT STAGE ENTERPRISE)                                                         |
| CONDENSED      STATEMENTS OF CASH FLOWS                                                       |
| (UNAUDITED)                                                                                   |
|                                                                                          |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   | Cumulative |   |
|                                                                                          |   |   |   |   |   |   |   | from |   |
|                                                                                          |   |   |   |   |   |   |   | July      16, |   |
|                                                                                          |   |   |   |   |   |   |   | 1998 |   |
|                                                                                          |   | For      The Six Months Ended |   |   | (Inception) |   |
|                                                                                          |   | June      30, |   |   | to |   |
|                                                                                          |   | 2008 |   |   | 2007 |   |   | June      30, 2008 |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |
| OPERATING      ACTIVITIES                                                                     |   |   |   |   |   |   |   |   |   |
|          Net      (loss) from operations         |   | $ | (2,780 | ) |   | $ | (4,589 | ) |   | $ | (53,150 | ) |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
| NET      CASH (USED BY) OPERATING ACTIVITIES                                                  |   |   | (2,780 | ) |   |   | (4,589 | ) |   |   | (53,150 | ) |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
| FINANCING      ACTIVITIES                                                                     |   |   |   |   |   |   |   |   |   |   |   |   |
|          Accounts      payable, related parties  |   |   | 2,780 |   |   |   | 4,589 |   |   |   | 50,350 |   |
|          Proceeds      from sale of common stock |   |   | - |   |   |   | - |   |   |   | 2,800 |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
| NET      CASH PROVIDED BY FINANCING ACTIVITIES                                                |   |   | 2,780 |   |   |   | 4,589 |   |   |   | 53,150 |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
| NET      INCREASE IN CASH                                                                     |   |   | 0 |   |   |   | (0 | ) |   |   | - |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
| CASH,      BEGINNING OF PERIOD                                                                |   |   | - |   |   |   | - |   |   |   | - |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
| CASH,      END OF PERIOD                                                                      |   | $ | 0 |   |   | $ | (0 | ) |   | $ | - |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
| SUPPLEMENTAL      INFORMATION                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |
|     Taxes      paid                                                       |   | $ | - |   |   | $ | - |   |   | $ | - |   |
|     Interest      paid                                                    |   | $ | - |   |   | $ | - |   |   | $ | - |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
| SUPPLEMENTAL      NONCASH INFORMATION                                                         |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                          |   | $ | - |   |   | $ | - |   |   | $ | - |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                          |   |   |   |   |   |   |   |   |   |   |   |   |
| SEE      ACCOMPANYING NOTES TO FINANCIALSTATEMENTS                                            |

----

| J.      ALLEN GREER, INC.                          |
|----------------------------------------------------|
| (A      DEVELOPMENT STAGE ENTERPRISE)              |
| STATEMENT      OF STOCKHOLDERS' DEFICIT            |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   | Accumulated      Deficit |   |
|                                               |   |   |   |   |   |   |   |   |   |   | During      the |   |   |   |   |
|                                               |   | Common      Stock |   |   | Paid-in |   |   | Development |   |   |   |   |
|                                               |   | Shares |   |   | Amount |   |   | Capital |   |   | Stage |   |   | Total |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances,      at inception                        |   |   | - |   |   | $ | - |   |   | $ | - |   |   | $ | - |   |   | $ | - |   |
| July      16, 1998:                                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Proceeds      from sale of common                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   stock      at $.01 per share           |   |   | 200,000 |   |   |   | 200 |   |   |   | 1,800 |   |   |   |   |   |   |   | 2,000 |   |
| Proceeds      from sale of common                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   stock      at par value $.001          |   |   | 800,000 |   |   |   | 800 |   |   |   |   |   |   |   |   |   |   |   | 800 |   |
|   Net      (loss) for the period         |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (2,385 | ) |   |   | (2,385 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances,      December 31, 1998                   |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (2,385 | ) |   |   | 415 |   |
|   Net      (loss) for the year           |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (2,985 | ) |   |   | (2,985 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances,      December 31, 1999                   |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (5,370 | ) |   |   | (2,570 | ) |
|   Net      (loss) for the year           |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (2,985 | ) |   |   | (2,985 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances,      December 31, 2000                   |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (8,355 | ) |   |   | (5,555 | ) |
|   Net      (loss) for the year           |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (5,685 | ) |   |   | (5,685 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances,      December 31, 2001                   |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (14,040 | ) |   |   | (11,240 | ) |
|   Net      (loss) for the year           |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (4,335 | ) |   |   | (4,335 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances,      December 31, 2002                   |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (18,375 | ) |   |   | (15,575 | ) |
|   Net      (loss) for the year           |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (4,358 | ) |   |   | (4,358 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances,      December 31, 2003                   |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (22,733 | ) |   |   | (19,933 | ) |
|   Net      (loss) for the year           |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (6,605 | ) |   |   | (6,605 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances,      December 31, 2004                   |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (29,338 | ) |   |   | (26,538 | ) |
|   Net      (loss) for the year           |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (6,590 | ) |   |   | (6,590 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances,      December 31, 2005                   |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (35,928 | ) |   |   | (33,128 | ) |
|   Net      (loss) for the year           |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (6,736 | ) |   |   | (6,736 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances,      December 31, 2006                   |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (42,664 | ) |   |   | (39,864 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   Net      (loss) for the year           |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (7,706 | ) |   |   | (7,706 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances,      December 31, 2007                   |   |   | 1,000,000 |   |   |   | 1,000 |   |   |   | 1,800 |   |   |   | (50,370 | ) |   |   | (47,570 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   Net      (loss) for the period         |   |   |   |   |   |   |   |   |   |   |   |   |   |   | (2,780 | ) |   |   | (2,780 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balances,      June 30, 2008 (unaudited)           |   |   | 1,000,000 |   |   | $ | 1,000 |   |   | $ | 1,800 |   |   | $ | (53,150 | ) |   | $ | (50,350 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| SEE      ACCOMPANYING NOTES TO FINANCIALSTATEMENTS |

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| Exhibit      # | Description                                                                                                                                                                              |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1           | Certificate      of CEO as Required by Rule 13a-14(a)/15d-14                                                                                                                                  |
| 31.2           | Certificate      of CFO as Required by Rule 13a-14(a)/15d-14                                                                                                                                  |
| 32.1           | Certificate      of CEO & CFO as Required by Rule Rule 13a-14(b) and Rule 15d-14(b) (17      CFR 240.15d-14(b)) and Section 1350 of Chapter 63 of Title 18 of the      United States Code |

|                          | J.      ALLEN GREER, INC. |                                        |
|-------------------------------|---------------------------|---------------------------------------------|
|                          | (Registrant)              |                                        |
|                          |                      |                                        |   |
| Date:      September 18, 2008 | By:                       | /s/   Kevin Ericksteen  |   |
|                          |                      | Name:      Kevin Ericksteen            |   |
|                          |                      | Title:      President and Director          |   |
|                          |                      |                                        |   |

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