----

----

**U.S.      SECURITIES AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**________________________________**

**FORM      10-QSB**

**________________________________**

| **x** | QUARTERLY                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934 |
|-------|--------------------------------------------------------------------------------------------------------------------------------------|

**For      the quarterly period ended September 30, 2007**

| **o** | TRANSITION                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934 |
|-------|---------------------------------------------------------------------------------------------------------------------------------------|

**For      the transition period from**

**Commission      File No. 000-31329**

**SERVICE      AIR GROUP, INC.**

**(Exact      name of small business issuer as specified in its charter)**

| **New                Jersey**                                                                     | **22-3719171**                                      |
|---------------------------------------------------------------------------------------------------|-----------------------------------------------------|
| (State                or other jurisdiction of incorporation or                organization) | (I.R.S.                Employer Identification No.) |

**(604)      722-2147**

----

**TABLE      OF CONTENTS**

**PART      I-- FINANCIAL INFORMATION**

| Item                1. | Financial                Statements                                              |
|------------------------|----------------------------------------------------------------------------------|
|                   |                                                                             |
| Item                2. | Management’s                Discussion and Analysis of Financial Condition |
|                   |                                                                             |
| Item                3. | Control                and Procedures                                            |

**PART      II-- OTHER INFORMATION**

| Item                1. | Legal                Proceedings                                   |
|------------------------|--------------------------------------------------------------------|
|                   |                                                               |
| Item                2. | Changes                in Securities                               |
|                   |                                                               |
| Item                3. | Defaults                Upon Senior Securities                     |
|                   |                                                               |
| Item                4. | Submission                of Matters to a Vote of Security Holders |
|                   |                                                               |
| Item                5. | Other                Information                                   |
|                   |                                                               |
| Item                6. | Exhibits                and Reports on Form 8-K                    |

**SIGNATURE**

**Item      1.                      Financial      Information**

----

**SERVICE      AIR GROUP, INC.**

**INTERIM      FINANCIAL STATEMENTS**

**SEPTEMBER 30,      2007**

| **Service                Air Group, Inc.***(A                Development Stage Company)* | Statement                1 |
|------------------------------------------------------------------------------------------|----------------------------|
| **Interim                Balance Sheets**                                                |                       |
| *Unaudited                – Prepared by management*                           |                       |
| *US                Funds*                                                                |                       |
|                                                                                     |                       |

| **ASSETS**                                                          |   | **September                30, 2007** |         |   | December                31, 2006 |   |
|---------------------------------------------------------------------|--------|--------------------------------------------|--------------|--------|----------------------------------|--------|
| **Current**                                                         |   |                                       |         |   |                             |   |
|  Interest                  receivable                          |   | **$**                                      | **-**        |   |                             | $      | 6,405 |   |
|                                                                |   |                                       |         |   |                             |   |   |   |
|                                                                |   | ** **                                 |         |   |                             |   |   |   |
| Equipment                  ( Note 3 )                          |   | ** **                                 | **1,467**    |   |                             |   | 688 |   |
| Note                  receivable ( Note 6 )                    |   | ** **                                 | **207,900**  |   |                             |   | 227,400 |   |
|                                                                |   |                                       |         |   |                             |   |   |   |
|                                                                |   | **$**                                      | **209,367**  |   |                             | $      | 234,493 |   |
|                                                                |   |                                       |         |   |                             |   |   |   |
|                                                                |   |                                       |         |   |                             |   |   |   |
| **LIABILITIES**                                                     |   | ** **                                 |         |   |                             |   |   |   |
| **Current**                                                         |   | ** **                                 |         |   |                             |   |   |   |
| ** **Accounts                  payable and accrued liabilities |   | **$**                                      | **14,872**   |   |                             | $      | 11,407 |   |
|                                                                |   | ** **                                 |         |   |                             |   |   |   |
|                                                                |   | ** **                                 |         |   |                             |   |   |   |
| Due                  to related party ( Note 5 )               |   | ** **                                 | **95,325**   |   |                             |   | 50,923 |   |
|                                                                |   | ** **                                 | **110,197**  |   |                             |   | 62,330 |   |
|                                                                |   | ** **                                 |         |   |                             |   |   |   |
| **STOCKHOLDERS’                  EQUITY**                     |   | ** **                                 |         |   |                             |   |   |   |
| Capital                  stock ( Note 4 )                           |   | ** **                                 | **548**      |   |                             |   | 548 |   |
| Additional                  paid in capital                         |   | ** **                                 | **232,802**  |   |                             |   | 232,802 |   |
| Deficit                  ( Statement 2)                             |   | ** **                                 | **(134,180** | **)**  |                             |   | (61,187 | ) |
|                                                                |   | ** **                                 | **99,170**   |   |                             |   | 172,163 |   |
|                                                                |   | ** **                                 |         |   |                             |   |   |   |
|                                                                |   | **$**                                      | **209,367**  |   |                             | $      | 234,493 |   |

**Organization      and Going Concern ( Note 1 )**

*/s/Mohammad      Sultan*

----

| **Service                Air Group, Inc.***(A                Development Stage Company)* | Statement                2 |
|------------------------------------------------------------------------------------------|----------------------------|
| **Interim                Statements of Loss**                                            |                       |
| **For                the Three and Six Months Ended September 30**                       |                       |
| *Unaudited                – Prepared by management*                           |                       |
| *US                Funds*                                                                |                       |

|                                                         |   | **Three                Months ended Sep. 30** |          |   | **Nine                Months ended Sep. 30** |   |      | **Cumulative                from Incorporation March 31, 2000 to September                2007** |   |
|--------------------------------------------------------------|--------|-----------------------------------------------|---------------|--------|----------------------------------------------|--------|-----------|--------------------------------------------------------------------------------------------------|--------|
|                                                         |   | **2007**                                      |          |   | 2006                                         |   |      | **2007**                                                                                         |   |   | 2006 |   |   |   |   |
| Expenses                                                     |   |                                          |          |   |                                         |   |      |                                                                                             |   |   |   |   |   |   |   |
| Accounting                and auditing                       |   | **$**                                         | **3,316**     |   |                                         | $      | -         |                                                                                             |   | **$** | **9,016** |   |   | $ | 10,450 |   |   | $ | 30,102 |   |
| Legal                and professional                        |   | ** **                                    | **3,227**     |   |                                         |   | -         |                                                                                             |   | ** ** | **28,549** |   |   |   | 6,066 |   |   |   | 38,667 |   |
| Bad                debts                                     |   | ** **                                    | **9,228**     |   |                                         |   | -         |                                                                                             |   | ** ** | **36,270** |   |   |   | - |   |   |   | 36,270 |   |
| Automotive                                                   |   | ** **                                    | **2,888**     |   |                                         |   | 4,965     |                                                                                             |   | ** ** | **4,053** |   |   |   | 15,432 |   |   |   | 26,349 |   |
| Depreciation                                                 |   | ** **                                    | **119**       |   |                                         |   | 73        |                                                                                             |   | ** ** | **237** |   |   |   | 221 |   |   |   | 707 |   |
| Filing                and listing fees                       |   | ** **                                    | **796**       |   |                                         |   | 1,269     |                                                                                             |   | ** ** | **6,982** |   |   |   | 3,379 |   |   |   | 14,199 |   |
| Transfer/resident                agents                      |   | ** **                                    | **-**         |   |                                         |   | -         |                                                                                             |   | ** ** | **727** |   |   |   | - |   |   |   | 727 |   |
| Office                rent                                   |   | ** **                                    | **106**       |   |                                         |   | -         |                                                                                             |   | ** ** | **303** |   |   |   | - |   |   |   | 303 |   |
| Office                supplies                               |   | ** **                                    | **39**        |   |                                         |   | -         |                                                                                             |   | ** ** | **39** |   |   |   |   |   |   |   | 39 |   |
| Bank                charges                                  |   | ** **                                    | **38**        |   |                                         |   | -         |                                                                                             |   | ** ** | **38** |   |   |   |   |   |   |   | 38 |   |
| Website,                phone and fax                        |   | ** **                                    | **846**       |   |                                         |   | -         |                                                                                             |   | ** ** | **1,553** |   |   |   | - |   |   |   | 1,553 |   |
| Traveling                and meetings                        |   | ** **                                    | **691**       |   |                                         |   | -         |                                                                                             |   | ** ** | **1,201** |   |   |   | - |   |   |   | 1,201 |   |
| Miscellaneous                                                |   | ** **                                    | **-**         |   |                                         |   | -         |                                                                                             |   | ** ** | **795** |   |   |   | - |   |   |   | 795 |   |
|                                                         |   | ** **                                    | **21,294**    |   |                                         |   | 6,307     |                                                                                             |   | ** ** | **89,763** |   |   |   | 35,548 |   |   |   | 150,950 |   |
|                                                         |   |                                          |          |   |                                         |   |      |                                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |
| Interest                income                               |   | ** **                                    | **(3,496**    | **)**  |                                         |   | (2,543    | )                                                                                                |   | ** ** | **(16,770** | **)** |   |   | (3,033 | ) |   |   | (16,770 | ) |
|                                                         |   |                                          |          |   |                                         |   |      |                                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                loss                                      |   | **$**                                         | **17,798**    |   |                                         | $      | 3,764     |                                                                                             |   | **$** | **72,993** |   |   | $ | 32,515 |   |   | $ | 134,180 |   |
| Net                loss per share – basic and diluted  |   | ** **                                    | **0.00**      |   |                                         |   | 0.00      |                                                                                             |   | ** ** | **0.01** |   |   |   | 0.00 |   |   |   |   |   |
| Weighted                average number of shares outstanding |   | ** **                                    | **5,482,400** |   |                                         |   | 5,469,400 |                                                                                             |   | ** ** | **5,482,400** |   |   |   | 5,469,400 |   |   |   |   |   |
|                                                         |   |                                          |          |   |                                         |   |      |                                                                                             |   |   |   |   |   |   |   |   |   |   |   |   |

| **Interim                Statements of Deficit**                    |   |
|---------------------------------------------------------------------|--------|
| **For                the Three and Nine Months Ended September 30** |   |
| *Unaudited                – Prepared by management*      |   |
| *US                Funds*                                           |   |

|                                        |   | **Three                Months ended Sep. 30** |        |   | **Six                Months ended Sep. 30** |   |   | **Cumulative                from Incorporation March 31, 2000 to September 30,                2007** |   |
|---------------------------------------------|--------|-----------------------------------------------|-------------|--------|---------------------------------------------|--------|--------|------------------------------------------------------------------------------------------------------|--------|
|                                        |   | **2007**                                      |        |   | 2006                                        |   |   | **2007**                                                                                             |   |   | 2006 |   |   |   |   |
|                                        |   |                                          |        |   |                                        |   |   |                                                                                                 |   |   |   |   |   |   |   |
| Deficit,                beginning of period |   | **$**                                         | **116,382** |   |                                        | $      | 54,605 |                                                                                                 |   | **$** | **61,187** |   |   | $ | 25,854 |   |   | $ | - |   |
| Net                loss                     |   | ** **                                    | **17,798**  |   |                                        |   | 3,764  |                                                                                                 |   | ** ** | **72,993** |   |   |   | 32,515 |   |   |   | 134,180 |   |
| Deficit,                end of period       |   | **$**                                         | **134,180** |   |                                        | $      | 58,369 |                                                                                                 |   | **$** | **134,180** |   |   | $ | 58,369 |   |   | $ | 134,180 |   |

----

| **Service                Air Group, Inc.***(A                Development Stage Company)* | Statement                3 |
|------------------------------------------------------------------------------------------|----------------------------|
| **Interim                Statements of Stockholders’ Equity**                 |                       |
| *Unaudited                – Prepared by management*                           |                       |
| *US                Funds*                                                                |                       |

|                                                                   |   | Common                Stock Shares Amount |      |   | Additional                Paid-in Capital |   |   | Accumulated                Deficit |   |   | Total   |   |
|------------------------------------------------------------------------|--------|-----------------------------------------------------|-----------|--------|-------------------------------------------|--------|--------|------------------------------------|--------|--------|---------|--------|
| Incorporation,                March 30, 2000                           |   |                                                | -         |   |                                      | $      | -      |                               |   | $      | -       |   |   | $ | - |   |   | $ | - |   |
| Stock                issued for cash at $0.0001 per share              |   |                                                | 5,000,000 |   |                                      |   | 500    |                               |   |   | -       |   |   |   | - |   |   |   | 500 |   |
| Stock                issued for cash at $0.001 per share               |   |                                                | 250,000   |   |                                      |   | 25     |                               |   |   | 225     |   |   |   | - |   |   |   | 250 |   |
| Development                stage net loss                              |   |                                                | -         |   |                                      |   | -      |                               |   |   | -       |   |   |   | (837 | ) |   |   | (837 | ) |
| Balance                December 31, 2000                               |   |                                                | 5,250,000 |   |                                      |   | 525    |                               |   |   | 225     |   |   |   | (837 | ) |   |   | (87 | ) |
|                                                                   |   |                                                |      |   |                                      |   |   |                               |   |   |    |   |   |   |   |   |   |   |   |   |
| Capital                contributed by shareholders                     |   |                                                | -         |   |                                      |   | -      |                               |   |   | 124     |   |   |   | - |   |   |   | 124 |   |
| Development                stage net loss                              |   |                                                | -         |   |                                      |   | -      |                               |   |   | -       |   |   |   | (926 | ) |   |   | (926 | ) |
| Balance                December 31, 2001                               |   |                                                | 5,250,000 |   |                                      |   | 525    |                               |   |   | 349     |   |   |   | (1,763 | ) |   |   | (889 | ) |
|                                                                   |   |                                                |      |   |                                      |   |   |                               |   |   |    |   |   |   |   |   |   |   |   |   |
| Capital                contributed by shareholders                     |   |                                                | -         |   |                                      |   | -      |                               |   |   | 76      |   |   |   | - |   |   |   | 76 |   |
| Development                stage net loss                              |   |                                                | -         |   |                                      |   | -      |                               |   |   | -       |   |   |   | (1,112 | ) |   |   | (1,112 | ) |
| Balance                December 31, 2002                               |   |                                                | 5,250,000 |   |                                      |   | 525    |                               |   |   | 425     |   |   |   | (2,875 | ) |   |   | (1,925 | ) |
| Development                stage net loss                              |   |                                                | -         |   |                                      |   | -      |                               |   |   | -       |   |   |   | (1,525 | ) |   |   | (1,525 | ) |
| Balance                December 31, 2003                               |   |                                                | 5,250,000 |   |                                      |   | 525    |                               |   |   | 425     |   |   |   | (4,400 | ) |   |   | (3,450 | ) |
| Development                stage net loss                              |   |                                                | -         |   |                                      |   | -      |                               |   |   | -       |   |   |   | (7,556 | ) |   |   | (7,556 | ) |
| Balance                December 31, 2004                               |   |                                                | 5,250,000 |   |                                      |   | 525    |                               |   |   | 425     |   |   |   | (11,956 | ) |   |   | (11,006 | ) |
| Development                stage net loss                              |   |                                                | -         |   |                                      |   | -      |                               |   |   | -       |   |   |   | (13,898 | ) |   |   | (13,898 | ) |
| Balance                December 31, 2005                               |   |                                                | 5,250,000 |   |                                      |   | 525    |                               |   |   | 425     |   |   |   | (25,854 | ) |   |   | (24,904 | ) |
|                                                                   |   |                                                |      |   |                                      |   |   |                               |   |   |    |   |   |   |   |   |   |   |   |   |
| Stock                issued for cash at $ 1.00per                share |   |                                                | 232,400   |   |                                      |   | 23     |                               |   |   | 232,377 |   |   |   |   |   |   | $ | 232,400 |   |
| Development                stage net loss                              |   |                                                | -         |   |                                      |   | -      |                               |   |   | -       |   |   |   | (35,333 | ) |   |   | (35,333 | ) |
| Balance                December 31, 2006                               |   |                                                | 5,482,400 |   |                                      |   | 548    |                               |   |   | 232,802 |   |   |   | (61,187 | ) |   |   | 172,163 |   |
| Development                stage net loss                              |   |                                                | -         |   |                                      |   | -      |                               |   |   | -       |   |   |   | (72,993 | ) |   |   | (72,993 | ) |
| Balance                September 30, 2007                              |   |                                                | 5,482,400 |   |                                      | $      | 548    |                               |   | $      | 232,802 |   |   | $ | (134,180 | ) |   | $ | 99,170 |   |

----

| **Service                Air Group, Inc.***(A                Development Stage Company)* | Statement                4 |
|------------------------------------------------------------------------------------------|----------------------------|
| **Interim                Statements of Cash Flows**                                      |                       |
| **For                the Three and Nine Months Ended September 30**                      |                       |
| *Unaudited                – Prepared by management*                           |                       |
| *US                Funds*                                                                |                       |

|                                              |   | **Three                Months ended Sep. 30** |        |   | **Nine                Months ended Sep. 30** |   |    | **Cumulative                from Incorporation March 31, 2000 to September 30,                2007** |   |
|---------------------------------------------------|--------|-----------------------------------------------|-------------|--------|----------------------------------------------|--------|---------|------------------------------------------------------------------------------------------------------|--------|
| **Cash                provided by (used in)**     |   | **2007**                                      |        |   | 2006                                         |   |    | **2007**                                                                                             |   |   | 2006 |   |   |   |   |
|                                              |   |                                          |        |   |                                         |   |    |                                                                                                 |   |   |   |   |   |   |   |
| Operating                activities               |   |                                          |        |   |                                         |   |    |                                                                                                 |   |   |   |   |   |   |   |
| Net                loss                           |   | **$**                                         | **(17,798** | **)**  |                                         | $      | (3,764  | )                                                                                                    |   | **$** | **(72,993** | **)** |   | $ | (32,515 | ) |   | $ | (134,180 | ) |
| Depreciation                                      |   | ** **                                    | **119**     |   |                                         |   | 73      |                                                                                                 |   | ** ** | **237** |   |   |   | 221 |   |   |   | 707 |   |
| Allowances                for bad debts           |   | ** **                                    | **9,228**   |   |                                         |   | -       |                                                                                                 |   | ** ** | **36,270** |   |   |   | - |   |   |   | 36,270 |   |
| Change                in non cash working capital |   | ** **                                    | **(1,944**  | **)**  |                                         |   | (6,463  | )                                                                                                    |   | ** ** | **(6,900** | **)** |   |   | 6,960 |   |   |   | (1,898 | ) |
|                                              |   | ** **                                    | **(10,395** | **)**  |                                         |   | (10,154 | )                                                                                                    |   | ** ** | **(43,386** | **)** |   |   | (25,334 | ) |   |   | (99,101 | ) |
|                                              |   |                                          |        |   |                                         |   |    |                                                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |
| Investing                activities               |   |                                          |        |   |                                         |   |    |                                                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |
| Investment                in note receivable      |   | ** **                                    | **-**       |   |                                         |   | -       |                                                                                                 |   | ** ** | **-** |   |   |   | - |   |   |   | (227,400 | ) |
| Purchase                of equipment              |   | ** **                                    | **-**       |   |                                         |   | -       |                                                                                                 |   | ** ** | **(1,016** | **)** |   |   | - |   |   |   | (2,174 | ) |
|                                              |   | ** **                                    | **-**       |   |                                         |   | -       |                                                                                                 |   | ** ** | **(1,016** | **)** |   |   | - |   |   |   | (229,574 | ) |
|                                              |   |                                          |        |   |                                         |   |    |                                                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |
| Financing                activities               |   |                                          |        |   |                                         |   |    |                                                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |
| Proceeds                from sale of common stock |   | ** **                                    | **-**       |   |                                         |   | -       |                                                                                                 |   | ** ** | **-** |   |   |   | - |   |   |   | 233,350 |   |
| Advances                from related party        |   | ** **                                    | **10,395**  |   |                                         |   | 10,154  |                                                                                                 |   | ** ** | **44,402** |   |   |   | 25,334 |   |   |   | 95,325 |   |
|                                              |   | ** **                                    | **10,395**  |   |                                         |   | 10,154  |                                                                                                 |   | ** ** | **44,402** |   |   |   | 25,334 |   |   |   | 328,675 |   |
|                                              |   |                                          |        |   |                                         |   |    |                                                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |
| Increase                in cash                   |   | ** **                                    | **-**       |   |                                         |   | -       |                                                                                                 |   | ** ** | **-** |   |   |   | - |   |   |   | - |   |
|                                              |   |                                          |        |   |                                         |   |    |                                                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |
| Cash,                beginning of period          |   | ** **                                    | **-**       |   |                                         |   | -       |                                                                                                 |   | ** ** | **-** |   |   |   | - |   |   |   | - |   |
|                                              |   |                                          |        |   |                                         |   |    |                                                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |
| Cash,                end of period                |   | ** **                                    | **-**       |   |                                         |   | -       |                                                                                                 |   | ** ** | **-** |   |   |   | - |   |   |   | - |   |
|                                              |   |                                          |        |   |                                         |   |    |                                                                                                 |   |   |   |   |   |   |   |   |   |   |   |   |

----

| **Service                Air Group, Inc.***(A                Development Stage Company)* |   |
|------------------------------------------------------------------------------------------|--------|
| **Notes                to Interim Financial Statements**                                 |   |
| **September                30, 2007**                                                    |   |
| *Unaudited                – Prepared by management*                           |   |
| *US                Funds*                                                                |   |

| **1.** | **Organization                and Going Concern** |
|--------|---------------------------------------------------|

| **2.** | **Significant                Accounting Policies and Basis of                Presentation** |
|--------|---------------------------------------------------------------------------------------------|

| **3.** | **Equipment** |
|--------|---------------|

|                                |   | **September                  30, 2007** |      |   | **December                  31, 2006**    |   |
|-------------------------------------|--------|-----------------------------------------|-----------|--------|-------------------------------------------|--------|
|                                |   | Cost                                    |      |   | Accumulated                  Depreciation |   |   | **Net                  Book Value** |   |   | Cost |   |   | Accumulated                  Depreciation |   |   | Net                  Book Value |   |
| Computer                  Equipment |   | **$**                                   | **2,174** |   |                                      | **$**  | **707** |   |   | **$** | **1,467** |   |   | $ | 1,158 |   |   | $ | 470 |   |   | $ | 688 |   |

----

| **Service                Air Group, Inc.***(A                Development Stage Company)* |   |
|------------------------------------------------------------------------------------------|--------|
| **Notes                to Interim Financial Statements**                                 |   |
| **September                30, 2007**                                                    |   |
| *Unaudited                – Prepared by management*                           |   |
| *US                Funds*                                                                |   |

| **4.** | **Capital                Stock** |
|--------|----------------------------------|

|   | a) | The                Company's authorized                capital stock                consists of                100,000,000                shares                of common stock with a par value of $0.0001 per share and 20,000,000                shares of preferred stock with a par value of $0.0001 per                share. |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b) | The                Company has 5,482,400commonshares                issued and                outstanding. |
|--------|----|------------------------------------------------------------------------------------------------------------|

|   | c) | The                Company has not granted any                stock options and has not recorded any stock-based                compensation. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------|

| **5.** | **Due                to Related Party** |
|--------|-----------------------------------------|

| **6.** | **Note                Receivable** |
|--------|------------------------------------|

| **Total                  note receivable**                                                           |   | ** ** | **227,400** |   |
|------------------------------------------------------------------------------------------------------|--------|------------|-------------|--------|
| **Less:      Allowance                  for uncollectible receivable** |   | ** ** | **19,500**  |   |
|                                                                                                 |   | ** ** | **207,900** |   |

----

**Item      2. **
**Management**
**’**
**s Discussion and Analysis      of Financial Conditions and Results of Operations**

**Plan      of Operation**

**Results      of Operation**

**Liquidity      and Capital Resources**

**Item      3.             Controls and      Procedures**

**(a)                    Evaluation      of disclosure controls and      procedures.**

** **

**(b)                   Changes      in internal      controls.**

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**PART      II - OTHER INFORMATION**

**Item      1.                      Legal Proceedings**

**Item      2.                      Changes in      Securities.**

**Item      3.                       Defaults      Upon Senior      Securities.**

**Item      4.                      Submission of Matters      to a Vote of      Security Holders.**

**Item      5.                      Other      Information.**

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**SIGNATURES**

|   |                                            | **SERVICE                AIR GROUP, INC.** |
|--------|-------------------------------------------------|--------------------------------------------|
|   |                                            |                                       |
| Date:  | November                13,                2007 | /s/                *Mohammad Sultan*       |
|   | Mohammad                Sultan                  |                                       |
|   | CEO,                CFO and Director            |                                       |