UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549  FORM 10-Q/A Amendment No. 1   [X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the quarterly period ended March 31, 2008  [  ] 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)  (801) 323-2395 (Registrants telephone number, including area code)  The registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act 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 is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company:  Large accelerated filer [  ]
Non-accelerated filer [  ]Accelerated filed [  ]
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 August 6, 2008 was 18,000,000.   1    EXPLANATORY NOTE  This quarterly report has been amended to include the correct notes to the financial statements.   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  PART II  OTHER INFORMATION  Exhibits 7 Signatures 7     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, 2008 and 2007 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, 2008, are not necessarily indicative of results to be expected for any subsequent period.    Wings & Things, Inc. (A Development Stage Company)  Financial Statements  March 31, 2008    2     Wings & Things, Inc.(A Development Stage Company)Consolidated Balance SheetsASSETSMarch 31December 3120082007(Unaudited)CURRENT ASSETSCash$                 2,038$              2,688Total Current Assets2,3082,688TOTAL ASSETS$                 2,038$              2,688LIABILITIES AND STOCKHOLDERS' DEFICITCURRENT LIABILITIESAccounts Payable - Related party$               54,900$            54,900Accounts Payable23,30022,600Total Current Liabilities78,20077,500Total Liabilities78,20077,500STOCKHOLDERS' DEFICITCommon Stock, $.001 par value; 20,000,000 sharesauthorized; 18,000,000 shares issued and outstanding18,00018,000Additional paid-in Capital9,0009,000Deficit Accumulated During the Development Stage(103,162)(101,812)Total Stockholders' Deficit(76,162)(74,812)TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT$                 2,038$              2,688   The accompanying notes are an integral part of these financial statements  3     Wings & Things, Inc.(A Development Stage Company)Consolidated Statements of Operations(Unaudited)FromFor theFor theInception onthree monthsthree monthsMarch 11, 1986ended March 31,ended March 31,to March 31,200820072008REVENUES$                         -$                       -$                      -EXPENSESGeneral & Administrative1,350-103,162TOTAL EXPENSES1,350-103,162Net Operating Loss(1,350)-(103,162)LOSS BEFORE TAXES(1,350)-(103,162)TAXES---NET LOSS$                (1,350)$                        -$         (103,162)NET LOSS PER SHARE$                   0.00$                  0.00WEIGHTED AVERAGE SHARESOUTSTANDING18,000,00018,000,000    The accompanying notes are an integral part of these financial statements  4     Wings & Things, Inc.(A Development Stage Company)Consolidated Statements of Cash Flows(Unaudited)FromInception onMarch 11, 1986For the three months endedThroughMarch 31,March 31,200820072008Cash Flows from Operating ActivitiesNet Loss$         (1,350)$               -$      (103,162)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 Liabilities700-78,200Net Cash Provided (Used) by Operating Activities(650)-2,038Cash Flows from Investing Activities---Net Cash Provided (Used) by Investing Activities---Cash Flows from Financing Activities---Net Cash Provided (Used) by Financing Activities---Increase (Decrease) in Cash(650)-2,038Cash and Cash Equivalents at Beginning of Period2,688450-Cash and Cash Equivalents at End of Period$         2,038$          450$            2,038Supplemental 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. Notes to the Financial Statements March 31, 2008   GENERAL  Wings & Things, Inc. (the Company) has elected to omit substantially all footnotes to the financial statements for the three months ended March 31, 2008 since there have been no material changes (other than indicated in other footnotes) to the information previously reported by the Company in their Annual Report filed on the Form 10-K for the twelve months ended December 31, 2007.  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     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 3.1 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) 3.2 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)   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 Popp
Greg Popp
President and Director
Principal Financial OfficerDate:  August 6, 2008    7