UNITED STATES SECURITIES AND EXCHANGE
COMMISSION Washington, D.C. 20549  FORM
10-Q   [X] QUARTERLY REPORT PURSUANT TO
SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the quarterly period ended
March 31, 2009  [
  ] TRANSITION REPORT PURSUANT TO
SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the transition period from ___ to
___  Commission file number:
 000-30529  WINGS
& THINGS, INC. (Exact name of registrant as specified in
its charter) Nevada
(State or other
jurisdiction of incorporation or organization)
87-0464667
(I.R.S. Employer
Identification No.)#313, 455 East 400
South, Salt Lake City, Utah
(Address of principal
executive offices)
84111
(Zip
Code)  (435) 674-1282 (Registrants telephone number, including
area code)   Indicate by check mark whether the registrant (1) has
filed all reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 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 has
submitted electronically and posted on its corporate Web site, if any, every
Interactive Data File required to be submitted and posted pursuant to Rule 405
of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or
for such shorter period that the registrant was required to submit and post such
files). Yes  [  ]   No [  ]  Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer or a smaller
reporting company.  See the definitions of large accelerated filer,
accelerated filer and smaller reporting company in Rule 12b-2 of the
Exchange Act.: Large accelerated filer [
 ]
Non-accelerated filer [
 ]
Accelerated filer [
 ]
Smaller reporting company
[X]  Indicate by check mark whether the registrant is a shell
company (as defined in Rule 12b-2 of the Exchange Act). Yes [X]   No [  ]  The number of shares outstanding of the registrants
common stock as of May 1, 2009 was 18,000,000.     TABLE OF
CONTENTS  PART I  FINANCIAL INFORMATION  Item 1.  Financial
Statements 2 Balance
Sheets 3 Statements
of Operations 4 Statements
of Cash Flows 5 Notes to the
Financial Statements 6 Item 2.  Managements
Discussion and Analysis of Financial Condition and Results of Operations 7 Item 3.  Quantitative and
Qualitative Disclosures About Market Risk 8 Item 4T.  Controls and
Procedures 8  PART II  OTHER INFORMATION  Item 6.  Exhibits 8 Signatures 9    PART I  FINANCIAL INFORMATION  ITEM 1.  FINANCIAL STATEMENTS  The financial information set forth below with respect to
our statements of operations for the three month periods ended March 31, 2009
and 2008 is unaudited.  This financial information, in the opinion of
management, includes all adjustments consisting of normal recurring entries
necessary for the fair presentation of such data.  The results of
operations for the three month period ended March 31, 2009 are not necessarily
indicative of results to be expected for any subsequent period.    WINGS & THINGS, INC.  (A Development Stage Company)  Financial Statements  March 31, 2009     2     Wings &
Things, Inc.(A Development
Stage Company)Balance
SheetsMarch 31,

December 31,2009

2008ASSETS

(Unaudited)CURRENT ASSETSCash




$
359
$
648Total
Current Assets




359

648TOTAL
ASSETS



$
359
$
648LIABILITIES AND
STOCKHOLDERS' DEFICITCURRENT LIABILITIESAccounts Payable



$
82,782
$
80,500Total
Current Liabilities



82,782

80,500Total
Liabilities




82,782

80,500STOCKHOLDERS' DEFICITCommon Stock, $.001 par value;
20,000,000 sharesauthorized;
18,000,000 shares issued and outstanding

18,000

18,000Additional Paid-in
Capital



9,000

9,000Deficit Accumulated During the
Development Stage


(109,423)

(106,852)Total
Stockholders' Deficit



(82,423)

(79,852)TOTAL
LIABILITIES AND STOCKHOLDERS' DEFICIT
$
359
$
648    The accompanying notes
are an integral part of these financial statements  3     Wings &
Things, Inc.(A Development
Stage Company)Statements of
Operations(Unaudited)FromInception
onFor the three
months ended

March 11,
1986March 31,

to March
31,2009

2008

2009REVENUES





$
-
$
-
$
-EXPENSESGeneral &
Administrative





2,571

1,350

109,423TOTAL
EXPENSES





2,571

1,350

109,423Net
Operating Loss





(2,571)

(1,350)

(109,423)LOSS BEFORE TAXES





(2,571)

(1,350)

(109,423)TAXES







-

-

-NET LOSS





$
(2,571)
$
(1,350)
$
(109,423)NET LOSS PER SHARE




$
-
$
-WEIGHTED AVERAGE SHARESOUTSTANDING






18,000,000

18,000,000    The accompanying notes
are an integral part of these financial statements    4     Wings &
Things, Inc.(A Development
Stage Company)Statements of Cash
Flows(Unaudited)FromInception
onMarch 11,
1986For the three
months ended

ThroughMarch 31,

March
31,2009

2008

2009Cash Flows from Operating
ActivitiesNet Loss



$
(2,571)
$
(1,350)
$
(109,423)Adjustments to
reconcile net loss to cash provided(used) by operating
activities:Depreciation
& amortization


-

-

17,000Stock
issued for services


-

-

10,000Changes in assets
and liabilities:Increase
in accounts payable and accrued liabilities
2,282

700

82,782Net
Cash Provided (Used) by Operating Activities

(289)

(650)

359Cash Flows from Investing
Activities


-

-

-Cash Flows from Financing
Activities


-

-

-Increase (Decrease) in
Cash


(289)

(650)

359Cash and Cash Equivalents at
Beginning of Period

648

2,688

-Cash and Cash Equivalents at
End of Period
$
359
$
2,038
$
359Supplemental Cash Flow
Information:Stock issued for
marketing rights

$
-
$
-
$
17,000Stock issued for
services

$
-
$
-
$
10,000Cash Paid For:Interest



$
-
$
-
$
-Income
Taxes


$
-
$
-
$
-   The accompanying notes
are an integral part of these financial statements  5     Wings & Things, Inc. (A Development Stage Company) Notes to the Financial Statements March 31, 2009   GENERAL  Wings & Things, Inc.  (the
Company) has elected to omit substantially all footnotes to the financial
statements for the three months ended March 31, 2009 since there have been no
material changes (other than indicated in other footnotes) to the information
previously reported by the Company in its Annual Report filed on the Form 10-K
for the twelve months ended December 31, 2008.  UNAUDITED INFORMATION  The information furnished herein was taken
from the books and records of the Company without audit.  However, such
information reflects all adjustments which are, in the opinion of management,
necessary to properly reflect the results of the interim period presented.
 The information presented is not necessarily indicative of the results
from operations expected for the full fiscal year.    6    In this report references
to Wings & Things, we, us, and our refer to Wings & Things,
Inc.  FORWARD LOOKING STATEMENTS  The Securities and Exchange Commission (SEC) encourages
companies to disclose forward-looking information so that investors can better
understand future prospects and make informed investment decisions.  This
report contains these types of statements.  Words such as may,
 expect, believe, intend, anticipate, estimate, project, or
continue or comparable terminology used in connection with any discussion of
future operating results or financial performance identify forward-looking
statements.  You are cautioned not to place undue reliance on the
forward-looking statements, which speak only as of the date of this report.
 All forward-looking statements reflect our present expectation of future
events and are subject to a number of important factors and uncertainties that
could cause actual results to differ materially from those described in the
forward-looking statements.  ITEM 2.  MANAGEMENTS DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS  Executive Overview  We are a development stage company and have not recorded
revenues from operations for the past two fiscal years.  During the next
twelve months our management intends to actively seek an operating company to
acquire or merge with which may provide operating revenue.  Based on
current regulatory conditions, management believes that it is possible, if not
probable, for a company like ours, without many assets or liabilities, to
negotiate a merger with or acquisition of a viable private company.  The
opportunity arises principally because of the high legal and accounting fees and
the length of time associated with the process of going public.  However,
management believes the struggling global economy will restrict the number of
business opportunities available to us and will restrict the cash available for
such transactions.  There can be no assurance in the current economy that
we will be able to acquire an interest in an operating company.  If a
merger or acquisition proves unsuccessful, then it is possible that we may
decide not to pursue further merger/acquisition activities.  As of the date of this filing, we have not identified any
assets or business opportunities for acquisition or merger.  Potential
investors must recognize that our management may effect transactions having a
potentially adverse impact upon our shareholders pursuant to the authority and
discretion of our management to complete acquisitions without submitting any
proposal to the stockholders for their consideration.  In addition, because
we have limited capital available for investigation of business opportunities
and management has limited experience in business analysis, we may not discover
or adequately evaluate adverse facts about any particular business opportunity.
 All risks inherent in new and inexperienced enterprises are inherent in
our plan.  Financial Condition  We have had recurring operating losses for the past two
fiscal years and, historically, we have relied on loans to meet our cash
requirements.  The majority of our expenses are related to the preparation
of our periodic reports under the Exchange Act.  These expenses include
legal, accounting and professional services and costs required to prepare and
file our reports with the SEC.  We are unable to pay cash for these
services and we will need to raise additional funds during the next twelve
months.  At March 31, 2009 we had cash of $359 and total
liabilities of $82,782.  In the short term, we intend to rely on debt or
equity transactions with third parties and/or related parties to provide
operating capital.  We may repay this debt with cash, if available, or we
may convert the debt into common stock.  We also may issue common stock in
consideration for services rendered to us.  If we obtain a business opportunity, then it may be
necessary to raise additional capital through the sale of our common stock.
 We anticipate that the common stock will be issued pursuant to exemptions
to registration provided by federal and state securities laws.  The
purchasers and manner of issuance will be determined according to our financial
needs and the available exemptions from the registration requirements.  We
do not currently intend to make a public offering of our stock.  We also
note that if we issue more shares of our common stock, then our shareholders may
experience dilution in the value per share of their common stock.   7    Off-Balance Sheet
Arrangements  None.  ITEM 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES
ABOUT MARKET RISK  Not applicable.  ITEM 4T.  CONTROLS AND PROCEDURES  Disclosure Controls and Procedures  We maintain disclosure controls and procedures (as
defined in Rule 13a-15(e) or 15d-15(e) under the Exchange Act) that are designed
to ensure that information required to be disclosed in our filings under the
Exchange Act is recorded, processed, summarized and reported within the periods
specified in the rules and forms of the SEC.  This information is
accumulated to allow timely decisions regarding required disclosure.  Our
President, who serves as our principal executive officer and principal financial
officer, evaluated the effectiveness of our disclosure controls and procedures
as of the end of the period covered by this report.  Based on that
evaluation, he concluded that our disclosure controls and procedures were
effective.  Managements Report on Internal Control over
Financial Reporting  Our management is responsible for establishing and
maintaining adequate internal control over financial reporting (as defined in
Rule 13a-15(f) under the Exchange Act).  Management conducted an evaluation
of the effectiveness of our internal control over financial reporting and
determined that there were no changes made in our internal control over
financial reporting during the first quarter of our 2009 fiscal year that have
materially affected or are reasonably likely to materially affect our internal
control over financial reporting.   PART II  OTHER INFORMATION  ITEM 6.  EXHIBITS  Part I Exhibits No. Description 31.1 Principal Executive Officer
Certification 31.2 Principal Financial Officer
Certification 32.1 Section 1350 Certification  Part II Exhibits No. Description 3(i) Articles of Incorporation, dated
March 11, 1986 (Incorporated by reference to exhibit 2.1 of the Form 10-SB, File
No. 000-30529, filed November 1, 2000) 3(ii) Bylaws of Wings & Things, Inc.
(Incorporated by reference to exhibit 2.3 of the Form 10-SB, File No. 000-30529,
filed November 1, 2000)    8    SIGNATURES  Pursuant to the requirements of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed on its
behalf by the undersigned thereunto duly authorized.  WINGS & THINGS,
INC.



By:  /s/ Greg L. Popp
Greg
L. Popp
President
and Director
Principal
Financial Officer
Date: May 11, 2009   9