**FORM      10-Q**

**333-142516**

**SOUTHERN      BELLA, INC.**

| **Delaware**                                            |   | **20-8602410**                     |
|---------------------------------------------------------|--------|------------------------------------|
| (State                or other jurisdiction of          |   | (I.R.S.                Employer    |
| incorporation                or organization)           |   | Identification                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 |   |

----

**TABLE      OF CONTENTS**

| PART                I - FINANCIAL INFORMATION | 1                                                                                                                   |
|-----------------------------------------------|---------------------------------------------------------------------------------------------------------------------|
| Item                1.                        | Financial                Statements                                                                                 | 1 |
| Item                2.                        | Management's                Discussion and Analysis of Financial Condition and Results of                Operations | 7 |
| Item                3.                        | Quantitative                and Qualitative Disclosures About Market Risk                                           | 10 |
| Item                4.                        | Controls                and Procedures                                                                              | 10 |
| PART                II - OTHER INFORMATION    | 12                                                                                                                  |
| Item                1.                        | Legal                Proceedings                                                                                    | 12 |
| Item                1A.                       | Risk                Factors                                                                                         | 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 |
| Signatures                                    | 12                                                                                                                  |
| Exhibits                                      |                                                                                                                     |

----

**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 June 30, 2008 and December 31,                2007 – Successor                                                                                                                                                                                                                                                                                               |   | 2           |
|                                                                                                                                                                                                                                                                                                                                                                                                                              |   |        |
| Unaudited                Consolidated Statement of Operations for the three and six months                ended                June 30, 2008 (Successor) and the period April 1, 2007 through June                30,                2007 (Successor), January 1, 2007 through February 21, 2007 (Predecessor)                and the period February 22, 2007 through June 30, 2007                (Successor)                   |   | 3           |
|                                                                                                                                                                                                                                                                                                                                                                                                                              |   |        |
| Unaudited                Consolidated Statements of Cash Flows for the periods January 1,                2008                through June 30, 2008 and February 22, 2007 (Inception) through June                30,                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 SHEET - SUCCESSOR****AS                OF JUNE 30, 2008 AND DECEMBER 31, 2007****(UNAUDITED)** |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                                                                                                                           |   | **June 30, 2008** |     | **December 31, 2007** |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------|----------|---------------------------------|--------|
| **ASSETS**                                                                                                                                                                                                     |   |                        |     |                            |   |   |   |
| **CURRENT                ASSETS**                                                                                                                                                                              |   |                        |     |                            |   |   |   |
| Cash                                                                                                                                                                                                           |   | $                           | 25,735   |                            | $      | 20,325 |   |
| Accounts                receivable                                                                                                                                                                             |   |                        | 66,052   |                            |   | 87,819 |   |
| Prepaid                expense                                                                                                                                                                                 |   |                        | 1,314    |                            |   | 1,314 |   |
| **Total                current assets**                                                                                                                                                                        |   |                        | 93,101   |                            |   | 109,458 |   |
| Fixed                assets, net of accumulated depreciation of $5,805 and                $4,173 at June 30, 2008 and December 31, 2007, respectively                                                          |   |                        | 7,601    |                            |   | 6,734 |   |
| Customer                lists, net of accumulated amortization of $40,145 and                $25,090 at June 30, 2008 and December 31, 2007, respectively                                                      |   |                        | 14,359   |                            |   | 65,235 |   |
| **TOTAL                ASSETS**                                                                                                                                                                                |   | $                           | 115,061  |                            | $      | 181,427 |   |
|                                                                                                                                                                                                           |   |                        |     |                            |   |   |   |
| **LIABILITIES                AND STOCKHOLDERS’ EQUITY**                                                                                                                                                  |   |                        |     |                            |   |   |   |
|                                                                                                                                                                                                           |   |                        |     |                            |   |   |   |
| **CURRENT                LIABILITIES**                                                                                                                                                                         |   |                        |     |                            |   |   |   |
| Accounts                payable and accrued expenses                                                                                                                                                           |   | $                           | 46,464   |                            | $      | 98,887 |   |
| Related                party payables                                                                                                                                                                          |   |                        | 10,000   |                            |   | 10,000 |   |
| Line                of credit                                                                                                                                                                                  |   |                        | 27,000   |                            |   | - |   |
| **Total                current liabilities**                                                                                                                                                                   |   |                        | 83,464   |                            |   | 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 June                30, 2008, and December 31, 2007, respectively |   |                        | 9        |                            |   | 9 |   |
| Additional                paid in capital                                                                                                                                                                      |   |                        | 179,991  |                            |   | 179,991 |   |
| Accumulated                deficit                                                                                                                                                                             |   |                        | (148,403 | )                               |   | (107,460 | ) |
| **Total                stockholders’ equity**                                                                                                                                                            |   |                        | 31,597   |                            |   | 72,540 |   |
|                                                                                                                                                                                                           |   |                        |     |                            |   |   |   |
| **TOTAL                LIABILITIES AND STOCKHOLDERS’ EQUITY**                                                                                                                                            |   | $                           | 115,061  |                            | $      | 181,427 |   |

| The                accompanying                notes are an integral part of these unaudited consolidated financial                statements. |
|------------------------------------------------------------------------------------------------------------------------------------------------|

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| **SOUTHERN                BELLA, INC.****CONSOLIDATED                STATEMENTS OF OPERATIONS****FOR                THE THREE AND SIX MONTHS ENDED JUNE 30, 2008 (SUCCESSOR) AND THE                PERIOD****APRIL                1, 2007 THROUGH JUNE 30, 2007 (SUCCESSOR)****JANUARY                1, 2007 THROUGH FEBRUARY 21, 2007 (PREDECESSOR) AND THE                PERIOD****FEBRUARY                22, 2007 THROUGH JUNE 30, 2007 (SUCCESSOR)****(UNAUDITED)** |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                  |   | **SOUTHERN****BELLA****APRIL 1, 2008****THROUGH****JUNE 30, 2008****(SUCCESSOR****)** |      | **SOUTHERN****BELLA****APRIL 1, 2007****THROUGH****JUNE 30, 2007****(SUCCESSOR****)** |   | **SOUTHERN****BELLA****JANUARY 1,****2008****THROUGH****JUNE 30, 2008****(SUCCESSOR)** |   | **DUPREE****JANUARY 1,****2007****THROUGH****FEBRUARY 21,****2007****(PREDECESSOR****)** |      | **SOUTHERN****BELLA****FEBRUARY 22,****2007****THROUGH****JUNE 30, 2007****(SUCCESSOR****)** |   |
|-------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------|-----------|-----------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------|-----------|-------------------------------------------------------------------------------------------------------------|--------|
| **REVENUE**                                                                                           |   | $                                                                                                         | 409,662   |                                                                                                      | $      | 365,155                                                                                               |   | $                                                                                                  | 539,734   |                                                                                                        | $      | 30,722 |   | $ | 393,684 |   |
| **COST                OF REVENUES**                                                                   |   |                                                                                                      |      |                                                                                                      |   |                                                                                                  |   |                                                                                               |      |                                                                                                        |   |   |   |   |   |   |
| Salaries                and wage related expenses                                                     |   |                                                                                                      | 199,939   |                                                                                                      |   | 142,535                                                                                               |   |                                                                                               | 239,053   |                                                                                                        |   | 17,236 |   |   | 164,935 |   |
| Food                and beverages                                                                     |   |                                                                                                      | 102,517   |                                                                                                      |   | 90,187                                                                                                |   |                                                                                               | 138,238   |                                                                                                        |   | 6,862 |   |   | 100,146 |   |
| Other                costs of revenues                                                                |   |                                                                                                      | 18,869    |                                                                                                      |   | 33,216                                                                                                |   |                                                                                               | 31,999    |                                                                                                        |   | 8,831 |   |   | 33,381 |   |
| **Total                costs of revenues**                                                            |   |                                                                                                      | 321,325   |                                                                                                      |   | 265,938                                                                                               |   |                                                                                               | 409,290   |                                                                                                        |   | 32,929 |   |   | 298,462 |   |
| **GROSS                GAIN OR (LOSS)**                                                               |   |                                                                                                      | 88,337    |                                                                                                      |   | 99,217                                                                                                |   |                                                                                               | 130,444   |                                                                                                        |   | (2,207 | ) |   | 95,222 |   |
| **OPERATING                EXPENSES**                                                                 |   |                                                                                                      |      |                                                                                                      |   |                                                                                                  |   |                                                                                               |      |                                                                                                        |   |   |   |   |   |   |
| Advertising                expenses                                                                   |   |                                                                                                      | 592       |                                                                                                      |   | 2,235                                                                                                 |   |                                                                                               | 2,502     |                                                                                                        |   | 407 |   |   | 2,622 |   |
| Professional                fees                                                                      |   |                                                                                                      | 23,342    |                                                                                                      |   | 24,815                                                                                                |   |                                                                                               | 25,449    |                                                                                                        |   | 1,702 |   |   | 46,100 |   |
| Rent                and utilities                                                                     |   |                                                                                                      | 12,522    |                                                                                                      |   | 10,472                                                                                                |   |                                                                                               | 22,619    |                                                                                                        |   | 5,108 |   |   | 15,275 |   |
| General                and administrative                                                             |   |                                                                                                      | 24,888    |                                                                                                      |   | 21,886                                                                                                |   |                                                                                               | 69,111    |                                                                                                        |   | 11,029 |   |   | 25,961 |   |
| Depreciation                and amortization                                                          |   |                                                                                                      | 8,385     |                                                                                                      |   | 8,671                                                                                                 |   |                                                                                               | 16,687    |                                                                                                        |   | 1,212 |   |   | 11,180 |   |
| **Total                operating expenses**                                                           |   |                                                                                                      | 69,729    |                                                                                                      |   | 68,079                                                                                                |   |                                                                                               | 136,368   |                                                                                                        |   | 19,458 |   |   | 101,138 |   |
| **NET                LOSS BEFORE OTHER INCOME (EXPENSE)**                                             |   |                                                                                                      | 18,608    |                                                                                                      |   | 31,138                                                                                                |   |                                                                                               | (5,924    | )                                                                                                           |   | (21,665 | ) |   | (5,916 | ) |
| **OTHER                INCOME (EXPENSE)**                                                             |   |                                                                                                      |      |                                                                                                      |   |                                                                                                  |   |                                                                                               |      |                                                                                                        |   |   |
| Rental                income                                                                          |   |                                                                                                      | 1,050     |                                                                                                      |   | 1,050                                                                                                 |   |                                                                                               | 2,100     |                                                                                                        |   | 700 |   |   | 1,400 |   |
| Impairment                loss on customer list                                                       |   |                                                                                                      | -         |                                                                                                      |   | -                                                                                                     |   |                                                                                               | (35,822   | )                                                                                                           |   | - |   |   | - |   |
| Interest                expense                                                                       |   |                                                                                                      | (688      | )                                                                                                         |   | (600                                                                                                  | )      |                                                                                               | (1,297    | )                                                                                                           |   | (40 | ) |   | (1,228 | ) |
| **Total                other income (expense)**                                                       |   |                                                                                                      | 362       |                                                                                                      |   | 450                                                                                                   |   |                                                                                               | (35,019   | )                                                                                                           |   | 660 |   |   | 172 |   |
| **NET                GAIN OR (LOSS)**                                                                 |   | $                                                                                                         | 18,970    |                                                                                                      | $      | 31,588                                                                                                |   | $                                                                                                  | (40,943   | )                                                                                                           | $      | (21,005 | ) | $ | (5,744 | ) |
| **GAIN                OR (LOSS) PER SHARE-BASIC AND DILUTED**                                         |   | $                                                                                                         | 0.00      |                                                                                                      | $      | 0.00                                                                                                  |   | $                                                                                                  | 0.00      |                                                                                                        | $      | (210.05 | ) | $ | (0.00 | ) |
| **WEIGHTED                AVERAGE NUMBER OF SHARES OUTSTANDING****-BASIC AND                DILUTED** |   |                                                                                                      | 8,666,667 |                                                                                                      |   | 7,745,921                                                                                             |   |                                                                                               | 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 JUNE 30, 2008 AND THE                PERIOD****FEBRUARY                22, 2007 THROUGH JUNE 30, 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****JUNE 30, 2008****(SUCCESSOR)** |    | **DUPREE****JANUARY 1, 2007****THROUGH****FEBRUARY 21, 2007****(PREDECESSOR)** |   | **SOUTHERN BELLA****FEBRUARY 22, 2007****THROUGH****JUNE 30, 2007****(SUCCESSOR)** |   |
|------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------|---------|----------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------|--------|
| **CASH                FLOWS FROM OPERATING ACTIVITIES****:**                                                     |   |                                                                                                      |    |                                                                                               |   | ***                                                                                                         |   |
| Net                loss                                                                                          |   | $                                                                                                         | (40,943 | )                                                                                                  | $      | (21,005                                                                                                     | )      | $ | (5,744 | ) |
| **Adjustments                to reconcile net loss to net cash used****in operating                activities:** |   |                                                                                                      |    |                                                                                               |   |                                                                                                        |
|  Depreciation                and amortization                                                               |   |                                                                                                      | 16,687  |                                                                                               |   | 1,212                                                                                                       |   |   | 11,180 |   |
| Impairment                of customer list                                                                       |   |                                                                                                      | 35,822  |                                                                                               |   | -                                                                                                           |   |   | - |   |
| **Change                in assets and liabilities**                                                              |   |                                                                                                      |    |                                                                                               |   |                                                                                                        |   |   |   |   |
| (Increase)                decrease in accounts receivable                                                        |   |                                                                                                      | 21,767  |                                                                                               |   | 45,658                                                                                                      |   |   | (53,361 | ) |
| (Increase)                in prepaid expenses                                                                    |   |                                                                                                      | -       |                                                                                               |   | -                                                                                                           |   |   | (1,314 | ) |
| Increase                (decrease) in accounts payable and and accrued expenses                                  |   |                                                                                                      | (52,423 | )                                                                                                  |   | (32,127                                                                                                     | )      |   | 55,724 |   |
|                                                                                                             |   |                                                                                                      |    |                                                                                               |   |                                                                                                        |   |   |   |   |
| **Net                cash****provided by (used in) operating****activities**                                     |   |                                                                                                      | (19,090 | )                                                                                                  |   | (6,262                                                                                                      | )      |   | 6,485 |   |
| **CASH                FLOWS FROM INVESTING ACTIVITIES:**                                                         |   |                                                                                                      |    |                                                                                               |   |                                                                                                        |   |   |   |   |
| Purchase                of fixed assets                                                                          |   |                                                                                                      | (2,500  | )                                                                                                  |   | -                                                                                                           |   |   | - |   |
| Net                cash paid for Dupree Catering, Inc.                                                           |   |                                                                                                      | -       |                                                                                               |   | -                                                                                                           |   |   | (110,000 | ) |
| Net                cash received in acquisition                                                                  |   |                                                                                                      | -       |                                                                                               |   | -                                                                                                           |   |   | 23,719 |   |
| **Net                cash used in                investing activities**                                          |   |                                                                                                      | (2,500  | )                                                                                                  |   | -                                                                                                           |   |   | (86,281 | ) |
| **CASH                FLOWS FROM FINANCING ACTIVITIES:**                                                         |   |                                                                                                      |    |                                                                                               |   |                                                                                                        |   |   |   |   |
| Issuance                of stock for cash                                                                        |   |                                                                                                      | -       |                                                                                               |   | -                                                                                                           |   |   | 180,000 |   |
| Proceeds                from line of credit                                                                      |   |                                                                                                      | 92,000  |                                                                                               |   | -                                                                                                           |   |   | - |   |
| Repayments                of line of credit                                                                      |   |                                                                                                      | (65,000 | )                                                                                                  |   |                                                                                                        |   |   |   |   |
| Repayment                of debt                                                                                 |   |                                                                                                      | -       |                                                                                               |   | (2,685                                                                                                      | )      |   | - |   |
| Increase                in related party payables                                                                |   |                                                                                                      | -       |                                                                                               |   | 18,000                                                                                                      |   |   | 10,000 |   |
| **Net                cash provided by                financing activities**                                      |   |                                                                                                      | 27,000  |                                                                                               |   | 15,315                                                                                                      |   |   | 190,000 |   |
| **NET                INCREASE IN CASH AND****CASH                EQUIVALENTS**                                   |   |                                                                                                      | 5,410   |                                                                                               |   | 9,053                                                                                                       |   |   | 110,204 |   |
| **CASH                AND CASH EQUIVALENTS -****BEGINNING OF                PERIOD**                             |   |                                                                                                      | 20,325  |                                                                                               |   | 16,062                                                                                                      |   |   | - |   |
| **CASH                AND CASH EQUIVALENTS –****END OF                PERIOD**                        |   | $                                                                                                         | 25,735  |                                                                                               | $      | 25,115                                                                                                      |   | $ | 110,204 |   |
|                                                                                                             |   |                                                                                                      |    |                                                                                               |   |                                                                                                        |   |   |   |   |
| **SUPPLEMENTAL                NONCASH INVESTING AND 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 |   |

| ***                Includes a net loss of $5,822 of Dupree Catering, Inc. for the period                February 22, 2007, through February 28, 2007 - pre-acquisition by                Southern                Bella, Inc. when comparing to accumulated deficit on Consolidated                Balance                Sheet and in the Consolidated Statement of Changes in Stockholders’                Equity. |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| The                accompanying notes are an integral part of these unaudited consolidated                financial statements. |
|---------------------------------------------------------------------------------------------------------------------------------|

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**SOUTHERN      BELLA, INC.**

**NOTE      1 – BASIS OF PRESENTATION**

**NOTE      2 – GOING CONCERN**

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**NOTE      3 – LINE OF CREDIT**

**NOTE      4 – CUSTOMER LISTS**

**NOTE      5 – BUSINESS COMBINATION**

|                              |   | (Unaudited) Pro FormaSix Month Period Ended |    |
|-----------------------------------|--------|----------------------------------------------------------------------|---------|
|                              |   | June 30, 2008                                              |    | June 30, 2007 |   |
| Sales                             |   | $                                                                    | 539,734 |   | $ | 424,406 |   |
|                              |   |                                                                 |    |   |   |   |   |
| Cost                of Sales      |   |                                                                 | 409,290 |   |   | 331,391 |   |
| Gross                Margin       |   |                                                                 | 130,444 |   |   | 93,015 |   |
| Operating                Expenses |   |                                                                 | 136,368 |   |   | 120,596 |   |
| Other                Expenses     |   |                                                                 | (35,019 | ) |   | 832 |   |
| Net                Loss           |   | $                                                                    | (40,943 | ) | $ | (26,749 | ) |

**NOTE      6 - SUBSEQUENT EVENTS**

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

***Forward-Looking      Statements***

----

**Three      Months Ended June 30, 2008 and June 30, 2007**

| Unaudited (Pro Forma)           |   | June 30, 2008 |    | June 30, 2007 |   |
|-------------------------------------------|--------|-------------------------|---------|-------------------------|--------|
| Revenues                                  |   | $                       | 409,662 |                    | $      | 365,155 |   |
| Cost                    of Revenues       |   | $                       | 321,325 |                    | $      | 265,938 |   |
| Operating                    expenses     |   | $                       | 69,729  |                    | $      | 68,079 |   |
| Other                    Income (Expense) |   | $                       | 362     |                    | $      | 450 |   |
| Net                    Income (Loss)      |   | $                       | 18,970  |                    | $      | 31,588 |   |

----

**Six      Months Ended June 30, 2008 and June 30, 2007**

| Unaudited (Pro Forma)       |   | June 30, 2008 |    | June 30, 2007 |   |
|---------------------------------------|--------|-------------------------|---------|-------------------------|--------|
| Revenues                              |   | $                       | 539,734 |                    | $      | 424,406 |   |
| Cost                of Revenues       |   | $                       | 409,290 |                    | $      | 331,391 |   |
| Operating                expenses     |   | $                       | 136,368 |                    | $      | 120,596 |   |
| Other                Income (Expense) |   | $                       | (35,019 | )                       | $      | 832 |   |
| Net                Income (Loss)      |   | $                       | (40,943 | )                       | $      | (26,749 | ) |

----

| **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)                                                             |
|   |   |                                                                                                                                                                |
| (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**

|                                 |                                                                                                                                                                                |                         |
|--------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------|
|                                 | Southern                Bella, Inc.                     (Registrant)                                                                                       |
|                            |                                                                                                                                                                           |                    |
| Date:                August 19, 2008 |                                                                                                                                                                                | /s/              Viola Heitz |
|                                 |                                                                                                                                                                                     |
|                                 | Viola                Heitz, President,Chief                Executive Officer, PrincipalFinancial                Officer and PrincipalAccounting                Officer and Director |

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