**FORM      10-Q**

**333-142516**

**SOUTHERN      BELLA, INC.**

| **Delaware**                                                                                |   | **20-8602410**                                                    |
|---------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------|
| (State                or other jurisdiction ofincorporation                or organization) |   | (I.R.S.                EmployerIdentification                No.) |

| **1006                Delaware Avenue****Lexington,                Kentucky** |   | **40505-0464**            |
|-------------------------------------------------------------------------------|--------|---------------------------|
| (Address                of principal executive offices)                       |   | (Zip                code) |

**859)      231-0464**

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

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**TABLE      OF CONTENTS**

| PART                I - FINANCIAL INFORMATION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 1      |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Item                1. FINANCIAL STATEMENTS (UNAUDITED)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | 1      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Statement                of Financial Accounting Standards (SFAS) 142 “Accounting for Intangible                Assets” provides that intangible assets are evaluated at least annually                for impairments. During March 2008 management had reassessed the                future                cash flow and concluded that the prior expectations do not appear                to be                obtainable. This updated analysis resulted in management’s                decision to impair intangible assets partially, as of March 31, 2008,                resulting in impairment losses of $35,822 during the three months                ended                March 31, 2008. | 6      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Southern                Bella was formed on February 22, 2007. On March 1, 2007, Southern                Bella                acquired Dupree Catering, Inc. (“Dupree”). Southern Bella has had no                operations other than through its wholly-owned subsidiary, Dupree,                since                the acquisition of Dupree.                                                                                                                                                                                                                                                                                                                                                                     | 6      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Set                forth below is an analysis of the unaudited proforma statement financial                condition and results of operation of Southern Bella for the three                month                period ended March 31, 2008 compared to the same period ended March                31,                2007 as if the acquisition had taken place on January 1, 2007 and                January                1, 2008, respectively.                                                                                                                                                                                                                                                                              | 6      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Item                2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND                RESULTS                OF OPERATIONS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 7      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Item                3. QUANTITATIVE AND QUALITATIVE ANALYSIS ABOUT MARKET                RISK                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 10     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Item                4. CONTROLS AND PROCEDURES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | 10     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Item                1. LEGAL PROCEEDINGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | 12     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Item                2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF                PROCEEDS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | 12     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Item                3. DEFAULTS UPON SENIOR SECURITIES.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | 12     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Item                4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY                HOLDERS.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 12     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Item                5. OTHER INFORMATION.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | 12     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Item                6. EXHIBITS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | 12     |

----

**PART      I - FINANCIAL INFORMATION**

**Item      1.**
** **
**FINANCIAL      STATEMENTS**
**      (UNAUDITED)**

**SOUTHERN      BELLA, INC.**

**INDEX      TO CONSOLIDATED FINANCIAL STATEMENTS **

|                                                                                                                                                                                                                                                                                                                                                                                                                | **Page(s)** |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------|
| Unaudited                Financial Statements:                                                                                                                                                                                                                                                                                                                                                                      |        |
|                                                                                                                                                                                                                                                                                                                                                                                                                |        |
| Unaudited                Consolidated Balance Sheet as of March 31, 2008 and December 31,                2007 – Successor                                                                                                                                                                                                                                                                                | 2           |
| Unaudited                Consolidated Statement of Operations for the periods January 1, 2008                through March 31, 2008 and February 22, 2007 (Inception) through                March 31,                2007 with Statements of Operations for Dupree Catering, Inc. (Predecessor)                for the periods January 1, 2007 through February 21, 2007                                           | 3           |
| Unaudited                Consolidated Statement of Cash Flows for the periods January 1, 2008                through March 31, 2008 and February 22, 2007 (Inception) through                March 31,                2007 (Successor) with Statements of Cash Flows for Dupree Catering,                Inc.                (Predecessor) for the periods January 1, 2007 through February 21,                2007 | 4           |
| Notes                to Unaudited Consolidated Financial Statements                                                                                                                                                                                                                                                                                                                                                 | 5           |

----

**SOUTHERN      BELLA, INC.**

**CONSOLIDATED      BALANCE SHEETS - SUCCESSOR**

**AS      OF MARCH 31, 2008 AND DECEMBER 31, 2007**

**(UNAUDITED)**

|                                                                                                                                                                                                                           |   | **March 31, 2008** |     | **December 31, 2007** |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------|----------|---------------------------------|--------|
| **ASSETS**                                                                                                                                                                                                                |   |                         |     |                            |   |
| **CURRENT                ASSETS**                                                                                                                                                                                              |   |                         |     |                            |   |
| ** **Cash                                                                                                                                                                                                                 |   | $                            | 46,028   |                            | $      | 20,325 |   |
| ** **Accounts                receivable                                                                                                                                                                                   |   |                         | 30,209   |                            |   | 87,819 |   |
| ** **Prepaid                expense                                                                                                                                                                                       |   |                         | 1,314    |                            |   | 1,314 |   |
| **Total                current assets**                                                                                                                                                                                        |   |                         | 77,551   |                            |   | 109,458 |   |
| Fixed                assets, net of accumulated depreciation of $4,948 and $4,173 at March                31,                2008 and December 31, 2007, respectively                                                          |   |                         | 5,959    |                            |   | 6,734 |   |
| Customer                lists, net of accumulated amortization of $32,618 and $25,090 at                March 31,                2008 and December 31, 2007, respectively                                                      |   |                         | 21,886   |                            |   | 65,235 |   |
| **TOTAL                ASSETS**                                                                                                                                                                                                |   | $                            | 105,396  |                            | $      | 181,427 |   |
|                                                                                                                                                                                                                           |   |                         |     |                            |   |   |   |
| **LIABILITIES                AND STOCKHOLDERS’ EQUITY**                                                                                                                                                                  |   |                         |     |                            |   |   |   |
|                                                                                                                                                                                                                           |   |                         |     |                            |   |   |   |
| **CURRENT                LIABILITIES**                                                                                                                                                                                         |   |                         |     |                            |   |   |   |
| Accounts                payable and accrued expenses                                                                                                                                                                           |   | $                            | 30,768   |                            | $      | 98,887 |   |
| Related                party payables                                                                                                                                                                                          |   |                         | 10,000   |                            |   | 10,000 |   |
| Line                of credit                                                                                                                                                                                                  |   |                         | 52,000   |                            |   | - |   |
| **Total                current liabilities**                                                                                                                                                                                   |   |                         | 92,768   |                            |   | 108,887 |   |
|                                                                                                                                                                                                                           |   |                         |     |                            |   |   |   |
| **STOCKHOLDERS’                EQUITY**                                                                                                                                                                                  |   |                         |     |                            |   |   |   |
| Preferred                stock, $0.000001 par value, 20,000,000 shares authorized, none issued                and                outstanding                                                                                   |   |                         | -        |                            |   | - |   |
| Common                stock, $0.000001 par value, 1,000,000,000 shares authorized, 8,666,667                shares issued and outstanding at March 31, 2008, and December 31,                2007,                respectively |   |                         | 9        |                            |   | 9 |   |
| Additional                paid in capital                                                                                                                                                                                      |   |                         | 179,991  |                            |   | 179,991 |   |
| Accumulated                deficit                                                                                                                                                                                             |   |                         | (167,372 | )                               |   | (107,460 | ) |
| **Total                stockholders’ equity**                                                                                                                                                                            |   |                         | 12,628   |                            |   | 72,540 |   |
|                                                                                                                                                                                                                           |   |                         |     |                            |   |   |   |
| **TOTAL                LIABILITIES AND STOCKHOLDERS’ EQUITY**                                                                                                                                                            |   | $                            | 105,396  |                            | $      | 181,427 |   |

----

**SOUTHERN      BELLA, INC.**

**CONSOLIDATED      STATEMENTS OF OPERATIONS**

**FOR      THE THREE MONTHS ENDED MARCH 31, 2008 (SUCCESSOR) AND THE PERIOD**

**JANUARY      1, 2007 THROUGH FEBRUARY 21, 2007 (PREDECESSOR) AND THE      PERIOD**

**FEBRUARY      22, 2007 THROUGH MARCH 31, 2007 (SUCCESSOR) **

**(UNAUDITED)**

|                                                                                  |   | **SOUTHERN BELLA****JANUARY 1, 2008****THROUGH****MARCH 31, 2008****(SUCCESSOR)** |      | **DUPREE****JANUARY 1, 2007****THROUGH****FEBRUARY 21, 2007****(PREDECESSOR)** |   | **SOUTHERN BELLA****FEBRUARY 22, 2007                (INCEPTION)****THROUGH****MARCH 31, 2007****(SUCCESSOR)** |                           |
|---------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------|-----------|----------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------|--------------------------------|
|                                                                                  |   |                                                                                                       |      |                                                                                               |   |                                                                                                                                    |                           |
| **REVENUE**                                                                           |   | $                                                                                                          | 102,095   |                                                                                               | $      | 30,722                                                                                                                                  |       | $ | 26,780 |   |
| **COST                OF REVENUES**                                                   |   |                                                                                                       |      |                                                                                               |   |                                                                                                                                    |                           |   |   |   |
| Salaries                and wage related expenses                                     |   |                                                                                                       | 46,437    |                                                                                               |   | 17,236                                                                                                                                  |                           |   | 16,425 |   |
| Food                and beverages                                                     |   |                                                                                                       | 29,802    |                                                                                               |   | 6,862                                                                                                                                   |                           |   | 8,641 |   |
| Other                costs of revenues                                                |   |                                                                                                       | 18,280    |                                                                                               |   | 8,831                                                                                                                                   |                           |   | 1,739 |   |
| **Total                costs of revenues**                                            |   |                                                                                                       | 94,519    |                                                                                               |   | 32,929                                                                                                                                  |                           |   | 26,805 |   |
|                                                                                  |   |                                                                                                       |      |                                                                                               |   |                                                                                                                                    |                           |   |   |   |
| **GROSS                LOSS**                                                         |   |                                                                                                       | 7,576     |                                                                                               |   | (2,207                                                                                                                                  | )                              |   | (25 | ) |
| **OPERATING                EXPENSES**                                                 |   |                                                                                                       |      |                                                                                               |   |                                                                                                                                    |                           |   |   |   |
| Advertising                expenses                                                   |   |                                                                                                       | 1,911     |                                                                                               |   | 407                                                                                                                                     |                           |   | 366 |   |
| Professional                fees                                                      |   |                                                                                                       | 2,107     |                                                                                               |   | 1,702                                                                                                                                   |                           |   | 21,285 |   |
| Rent                and utilities                                                     |   |                                                                                                       | 12,198    |                                                                                               |   | 5,108                                                                                                                                   |                           |   | 2,912 |   |
| General                and administrative                                             |   |                                                                                                       | 7,472     |                                                                                               |   | 11,029                                                                                                                                  |                           |   | 7,430 |   |
| Depreciation                and amortization                                          |   |                                                                                                       | 8,302     |                                                                                               |   | 1,212                                                                                                                                   |                           |   | 3,115 |   |
| **Total                operating expenses**                                           |   |                                                                                                       | 31,900    |                                                                                               |   | 19,458                                                                                                                                  |                           |   | 35,108 |   |
|                                                                                  |   |                                                                                                       |      |                                                                                               |   |                                                                                                                                    |                           |   |   |   |
| **NET                LOSS BEFORE OTHER INCOME****(EXPENSE)**                          |   |                                                                                                       | (24,414   | )                                                                                                  |   | (21,665                                                                                                                                 | )                              |   | (35,133 | ) |
| **OTHER                INCOME (EXPENSE)**                                             |   |                                                                                                       |      |                                                                                               |   |                                                                                                                                    |                           |   |   |   |
| Rental                income                                                          |   |                                                                                                       | 1,050     |                                                                                               |   | 700                                                                                                                                     |                           |   | 350 |   |
| Impairment                loss on customer list                                       |   |                                                                                                       | (35,822   | )                                                                                                  |   | -                                                                                                                                       |                           |   | - |   |
| Interest                expense                                                       |   |                                                                                                       | (726      | )                                                                                                  |   | (40                                                                                                                                     | )                              |   | (115 | ) |
| **Total                other income (expense)**                                       |   |                                                                                                       | (35,498   | )                                                                                                  |   | 660                                                                                                                                     |                           |   | 235 |   |
|                                                                                  |   |                                                                                                       |      |                                                                                               |   |                                                                                                                                    |                           |   |   |   |
| **NET                LOSS**                                                           |   | $                                                                                                          | (59,912   | )                                                                                                  | $      | (21,005                                                                                                                                 | )                              | $ | (34,898 | ) |
|                                                                                  |   |                                                                                                       |      |                                                                                               |   |                                                                                                                                    |                           |   |   |   |
| **LOSS                PER SHARE-BASIC & DILUTED**                                 |   | $                                                                                                          | (0.01     | )                                                                                                  | $      | (210.05                                                                                                                                 | )                              | $ | (0.00 | ) |
|                                                                                  |   |                                                                                                       |      |                                                                                               |   |                                                                                                                                    |                           |   |   |   |
| **WEIGHTED                AVERAGE NUMBER OF****SHARES                OF OUTSTANDING** |   |                                                                                                       | 8,666,667 |                                                                                               |   | 100                                                                                                                                     |                           |   | 7,745,921 |   |

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**SOUTHERN      BELLA, INC.**

**CONSOLIDATED      STATEMENTS OF CASH FLOW**

**FOR      THE PERIOD JANUARY 1, 2008 THROUGH MARCH 31, 2008 AND THE      PERIOD**

**FEBRUARY      22, 2007 THROUGH MARCH 31, 2007 (SUCCESSOR) WITH**

**STATEMENTS      OF CASH FLOW FOR DUPREE CATERING, INC. (PREDECESSOR) FOR      THE**

**PERIOD      JANUARY 1, 2007 THROUGH FEBRUARY 21, 2007 **

**(UNAUDITED)**

|                                                                                                         |   | **SOUTHERN BELLA****JANUARY 1, 2008****THROUGH****MARCH 31, 2008****(SUCCESSOR)** |    | **DUPREE****JANUARY 1, 2007****THROUGH****FEBRUARY 21, 2007****(PREDECESSOR)** |   | **SOUTHERN BELLA****FEBRUARY 22, 2007****(INCEPTION)****THROUGH****MARCH 31, 2007****(SUCCESSOR)** |   |
|--------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------|---------|----------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------|--------|
| **CASH                FLOWS FROM OPERATING ACTIVITIES:**                                                     |   |                                                                                                       |    |                                                                                               |   | ***                                                                                                                         |   |
| Net                loss                                                                                      |   | $                                                                                                          | (59,912 | )                                                                                                  | $      | (21,005                                                                                                                     | )      | $ | (34,898 | ) |
| **Adjustments                to reconcile net loss to netcash used in operating                activities:** |   |                                                                                                       |    |                                                                                               |   |                                                                                                                        |
| Depreciation                and amortization                                                                 |   |                                                                                                       | 8,302   |                                                                                               |   | 1,212                                                                                                                       |   |   | 3,115 |   |
| Impairment                of customer list                                                                   |   |                                                                                                       | 35,822  |                                                                                               |   | -                                                                                                                           |   |   | - |   |
| **Change                in assets and liabilities**                                                          |   |                                                                                                       |    |                                                                                               |   |                                                                                                                        |   |   |   |   |
| (Increase)                decrease in accounts receivable                                                    |   |                                                                                                       | 57,610  |                                                                                               |   | 45,658                                                                                                                      |   |   | (10,923 | ) |
| (Increase)                in prepaid expenses                                                                |   |                                                                                                       | -       |                                                                                               |   | -                                                                                                                           |   |   | (1,314 | ) |
| Increase                (decrease) in accounts payable and and                accrued expenses               |   |                                                                                                       | (68,119 | )                                                                                                  |   | (32,127                                                                                                                     | )      |   | 3,822 |   |
| **Total                adjustments**                                                                         |   |                                                                                                       | (2,207  | )                                                                                                  |   | 14,743                                                                                                                      |   |   | (5,300 | ) |
| **Net                cash used in operating activities**                                                     |   |                                                                                                       | (26,297 | )                                                                                                  |   | (6,262                                                                                                                      | )      |   | (40,198 | ) |
|                                                                                                         |   |                                                                                                       |    |                                                                                               |   |                                                                                                                        |   |   |   |   |
| **CASH                FLOWS FROM INVESTINGACTIVITIES:**                                                      |   |                                                                                                       |    |                                                                                               |   |                                                                                                                        |   |   |   |   |
| Net                cash paid for Dupree Catering, Inc.                                                       |   |                                                                                                       | -       |                                                                                               |   | -                                                                                                                           |   |   | (110,000 | ) |
| Net                cash received in acquisition                                                              |   |                                                                                                       | -       |                                                                                               |   | -                                                                                                                           |   |   | 23,719 |   |
| **Net                cash used in investing activities**                                                     |   |                                                                                                       | -       |                                                                                               |   | -                                                                                                                           |   |   | (86,281 | ) |
|                                                                                                         |   |                                                                                                       |    |                                                                                               |   |                                                                                                                        |   |   |   |   |
| **CASH                FLOWS FROM FINANCINGACTIVITIES:**                                                      |   |                                                                                                       |    |                                                                                               |   |                                                                                                                        |   |   |   |   |
| Issuance                of stock for cash                                                                    |   |                                                                                                       | -       |                                                                                               |   | -                                                                                                                           |   |   | 134,000 |   |
| Proceeds                from line of credit                                                                  |   |                                                                                                       | 52,000  |                                                                                               |   | -                                                                                                                           |   |   | 8,500 |   |
| Repayment                of debt                                                                             |   |                                                                                                       | -       |                                                                                               |   | (2,685                                                                                                                      | )      |   | - |   |
| Increase                in related party payables                                                            |   |                                                                                                       | -       |                                                                                               |   | 18,000                                                                                                                      |   |   | 30,000 |   |
| **Net                cash provided by financingactivities**                                                  |   |                                                                                                       | 52,000  |                                                                                               |   | 15,315                                                                                                                      |   |   | 172,500 |   |
|                                                                                                         |   |                                                                                                       |    |                                                                                               |   |                                                                                                                        |   |   |   |   |
| **NET                INCREASE IN CASH AND****CASH                EQUIVALENTS**                               |   |                                                                                                       | 25,703  |                                                                                               |   | 9,053                                                                                                                       |   |   | 46,021 |   |
|                                                                                                         |   |                                                                                                       |    |                                                                                               |   |                                                                                                                        |   |   |   |   |
| **CASH                AND CASH EQUIVALENTS -****BEGINNING                OF PERIOD**                    |   |                                                                                                       | 20,325  |                                                                                               |   | 16,062                                                                                                                      |   |   | - |   |
|                                                                                                         |   |                                                                                                       |    |                                                                                               |   |                                                                                                                        |   |   |   |   |
| **CASH                AND CASH EQUIVALENTS –****END                OF PERIOD**                    |   | $                                                                                                          | 46,028  |                                                                                               | $      | 25,115                                                                                                                      |   | $ | 46,021 |   |
|                                                                                                         |   |                                                                                                       |    |                                                                                               |   |                                                                                                                        |   |   |   |   |
| **SUPPLEMENTAL                NONCASH INVESTINGAND FINANCING ACTIVITIES**                                    |   |                                                                                                       |    |
| ** **Acquisition                of Dupree Catering, Inc.**(Eliminated                in Presentation)** |   |                                                                                                       |    |                                                                                               |   |                                                                                                                        |
| Cash                paid for acquisition                                                                     |   | $                                                                                                          | -       |                                                                                               | $      | -                                                                                                                           |   | $ | 110,000 |   |
| Customer                lists acquired                                                                       |   |                                                                                                       | -       |                                                                                               |   | -                                                                                                                           |   |   | (90,325 | ) |
| Accounts                receivable acquired                                                                  |   |                                                                                                       | -       |                                                                                               |   | -                                                                                                                           |   |   | (12,678 | ) |
| Fixed                assets acquired                                                                         |   |                                                                                                       | -       |                                                                                               |   | -                                                                                                                           |   |   | (5,628 | ) |
| Accounts                payable assumed                                                                      |   |                                                                                                       | -       |                                                                                               |   | -                                                                                                                           |   |   | 22,350 |   |
| Net                cash acquired                                                                             |   | $                                                                                                          | -       |                                                                                               | $      | -                                                                                                                           |   | $ | 23,719 |   |

**–**

----

**SOUTHERN      BELLA, INC.**

**NOTE      1 – BASIS OF PRESENTATION AND NEW ACCOUNTING POLICIES**

**NOTE      2 – GOING CONCERN**

----

**NOTE      3 – LINE OF CREDIT**

**NOTE      4 – CUSTOMER LISTS**

**NOTE      5 – BUSINESS COMBINATION**

|                              |   | (Unaudited)                Pro FormaThree                Month Period Ended |    |
|-----------------------------------|--------|-----------------------------------------------------------------------------|---------|
|                              |   | March                31,2008                                                |    | March                31,2007 |   |
| Sales                             |   | $                                                                           | 102,095 |   | $ | 57,502 |   |
|                              |   |                                                                        |    |   |   |   |   |
| Cost                of Sales      |   |                                                                        | 94,519  |   |   | 59,734 |   |
| Gross                Margin       |   |                                                                        | 7,576   |   |   | (2,232 | ) |
| Operating                Expenses |   |                                                                        | 31,900  |   |   | 54,566 |   |
| Other                Expenses     |   |                                                                        | (35,498 | ) |   | 895 |   |
| Net                Loss           |   | $                                                                           | (59,912 | ) | $ | (55,903 | ) |

----

| **Item              2.** | **MANAGEMENT'S                DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF                OPERATIONS** |
|--------------------------|-------------------------------------------------------------------------------------------------------------------------|

***Forward-Looking      Statements***

----

|  Unaudited                (Pro Forma) |   | March 31,2008 |    | March 31,2007 |   |
|--------------------------------------------|--------|--------------------|---------|--------------------|--------|
| Revenues                                   |   | $                  | 102,095 |               | $      | 57,502 |   |
| Cost                of Revenues            |   | $                  | 94,519  |               | $      | 59,734 |   |
| Operating                expenses          |   | $                  | 31,900  |               | $      | 54,566 |   |
| Other                Income (Expense)      |   | $                  | (35,498 | )                  | $      | 895 |   |
| Net                Loss                    |   | $                  | (59,912 | )                  | $      | (55,903 | ) |

----

----

| **Item              3.** | **QUANTITATIVE                AND QUALITATIVE ANALYSIS ABOUT MARKET                RISK** |
|--------------------------|-------------------------------------------------------------------------------------------|

| **Item              4.** | **CONTROLS                AND PROCEDURES** |
|--------------------------|--------------------------------------------|

----

----

**PART      II - OTHER INFORMATION**

| **Item              1.** | **LEGAL                PROCEEDINGS** |
|--------------------------|--------------------------------------|

| **Item              1A.** | **RISK                FACTORS** |
|---------------------------|---------------------------------|

| **Item              2.** | **UNREGISTERED                SALES OF EQUITY****SECURITIES****AND USE OF PROCEEDS** |
|--------------------------|--------------------------------------------------------------------------------------|

| **Item              3.** | **DEFAULTS                UPON SENIOR SECURITIES.** |
|--------------------------|-----------------------------------------------------|

| **Item              4.** | **SUBMISSION                OF MATTERS TO A VOTE OF SECURITY                HOLDERS.** |
|--------------------------|----------------------------------------------------------------------------------------|

| **Item              5.** | **OTHER                INFORMATION.** |
|--------------------------|---------------------------------------|

| **Item              6.** | **EXHIBITS** |
|--------------------------|--------------|

| No.    |   | Description                                                                                      |
|--------|--------|--------------------------------------------------------------------------------------------------|
|   |   |                                                                                             |
| (2)    |   | Share                  Purchase Agreement(1)                                                     |
|   |   |                                                                                             |
| (3)    | (i)    | Articles                  of Incorporation(1)                                                    |
|   |   |                                                                                             |
|   | (ii)   | Bylaws(1)                                                                                        |
|   |   |                                                                                             |
| (10)   | (i)    | Lease                  Agreement with Harriet Dupree Bradley(1)                                  |
|   |   |                                                                                             |
|   | (ii)   | Consulting                  Agreement with Harriet Dupree Bradley dated March 1, 2007(1)         |
|   |   |                                                                                             |
|   | (iii)  | Consulting                  Agreement with Harriet Dupree Bradley dated August 29, 2007(1)  |

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| (31)   |   | Certification                  as Adopted Pursuant to Section 302 (a) of the Sarbanes-Oxley Act                  of                  2002                                 |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                      |
| (32)   |   | Certification                  Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section                  906 of                  the Sarbanes-Oxley Act of 2002 |

|   |   | (1) | Incorporated                herein by reference from Southern Bella Inc.’s Registration Statement on                Form SB-2, filed with the Securities and Exchange Commission on November                14, 2007. |
|--------|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

|                              | MH&SC,                INCORPORATED                          |
|-----------------------------------|-----------------------------------------------------------------|
|                              |                   (Registrant)                        |
|                              |                                                            |
| Date:                May 19, 2008 | /s/                Viola Heitz                                  |
|                              | Viola                Heitz, President, Chief Executive Officer, |
|                              | Principal                Financial Officer and Principal        |
|                              | Accounting                Officer and Director                  |

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