**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

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**FORM      10-Q**

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

|  ̈ | TRANSITION                REPORT PURSUANT TO SECTION 13 or 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------|

**CAVALIER      HOLDINGS, INC.**

| **Delaware**                                                                                            |   | **20-8429161**                                                        |
|---------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------|
| (State                or Other Jurisdiction of Incorporation or                Organization)  |   | (IRS                Employer Identification                No.)  |

| **2808                East North Street, Ste 27****Greenville,                S. C.** |   | **29615**                 |
|---------------------------------------------------------------------------------------|--------|---------------------------|
| (Address                of Principal Executive Offices)                               |   | (Zip                Code) |

**(864)      292-3208 **

| N/A                                                                                                              |
|------------------------------------------------------------------------------------------------------------------|
| (Former                Name, Former Address and Former Fiscal Year, if Changed Since Last                Report) |

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

| Class                of Securities                 |   | Shares                Outstanding |
|----------------------------------------------------|--------|-----------------------------------|
| **Common                Stock, $0.0001 par value** |   | **4,000,000**                     |

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| **INDEX**                                                                                                                                                                                                          |   | **Page** |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|
| FORWARD-LOOKING                STATEMENTS                                                                                                                                                                          |   | 1        |
|                                                                                                                                                                                                               |   |     |
| PART                I                -                FINANCIAL                INFORMATION                                                                                                                         |   |     |
| ITEM                1 - FINANCIAL STATEMENTS                                                                                                                                                                       |   |     |
| Balance                Sheet as of June 30, 2008 (unaudited) and December 31,                2007                                                                                                                  |   | 2        |
| Statements                of Operations for the three months ended June 30, 2008 and 2007                (unaudited)                                                                                               |   | 3        |
| Statements                of Operations for the six months ended June 30, 2008 and for the                period                February 7, 2007** **                (inception) to June 30, 2007 (unaudited) |   | 4        |
| Statements                of Cash Flows for the six months ended June 30, 2008 and for the                period                February 7, 2007 (inception) to June 30, 2007 (unaudited)                          |   | 5        |
| Notes                to Unaudited Financial Statements                                                                                                                                                             |   | 6        |
| ITEM                2 - MANAGEMENT'S PLAN OF OPERATION                                                                                                                                                             |   | 8        |
| ITEM                3 -QUANTITATIVE                AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK                                                                                                              |   | 8        |
| ITEM                4 - CONTROLS AND PROCEDURES                                                                                                                                                                    |   | 8        |
|                                                                                                                                                                                                               |   |     |
| PART                II - OTHER                INFORMATION                                                                                                                                                |   |     |
| ITEM                1 - LEGAL PROCEEDINGS                                                                                                                                                                          |   | 9        |
| ITEM                2 - UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF                PROCEEDS                                                                                                                 |   | 9        |
| ITEM                3 - DEFAULTS UPON SENIOR SECURITIES                                                                                                                                                            |   | 9        |
| ITEM                4 - SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS                                                                                                                                        |   | 9        |
| ITEM                5 - OTHER INFORMATION                                                                                                                                                                          |   | 9        |
| ITEM                6 - EXHIBITS                                                                                                                                                                                   |   | 9        |

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**Forward-Looking      Statements**

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**PART      I - FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

**CAVALIER      HOLDINGS, INC.**

|                                                                                                                                                               |   | June                30, 2008 |    | December                31, 2007 |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------|---------|----------------------------------|--------|
|                                                                                                                                                               |   | (Unaudited)                  |    |                             |   |
| ASSETS                                                                                                                                                             |   |                         |    |                             |   |
| CURRENT                ASSETS:                                                                                                                                     |   |                         |    |                             |   |
| Cash                                                                                                                                                               |   | $                            | 2,600   |                             | $      | 100 |   |
| TOTAL                ASSETS                                                                                                                                        |   | $                            | 2,600   |                             | $      | 100 |   |
|                                                                                                                                                               |   |                         |    |                             |   |   |   |
| LIABILITIES                AND STOCKHOLDER’S DEFICIT                                                                                                         |   |                         |    |                             |   |   |   |
|                                                                                                                                                               |   |                         |    |                             |   |   |   |
| CURRENT                LIABILITIES:                                                                                                                                |   |                         |    |                             |   |   |   |
| Accrued                expenses                                                                                                                                    |   | $                            | 20,927  |                             | $      | 12,500 |   |
| Advance                from related party                                                                                                                          |   |                         | 9,509   |                             |   | 4,009 |   |
| Total                Current Liabilities                                                                                                                           |   |                         | 30,436  |                             |   | 16,509 |   |
|                                                                                                                                                               |   |                         |    |                             |   |   |   |
| STOCKHOLDER’S                DEFICIT:                                                                                                                        |   |                         |    |                             |   |   |   |
| Preferred                stock at $0.0001 par value; 10,000,000 shares authorized; no shares                issued                and outstanding                  |   |                         | -       |                             |   | - |   |
| Common                stock at $0.0001 par value; 50,000,000 shares authorized; 4,000,000                shares                issued and outstanding respectively |   |                         | 400     |                             |   | 400 |   |
| Additional                paid-in capital                                                                                                                          |   |                         | 6,899   |                             |   | 6,899 |   |
| Deficit                accumulated during the development stage                                                                                                    |   |                         | (35,135 | )                                |   | (23,708 | ) |
| Total                Stockholder’s Deficit                                                                                                                   |   |                         | (27,836 | )                                |   | (16,409 | ) |
| TOTAL                LIABILITIES AND STOCKHOLDER’S DEFICIT                                                                                                   |   | $                            | 2,600   |                             | $      | 100 |   |

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**CAVALIER      HOLDINGS, INC.**

|                                                                                                   |   | 2008   |      | 2007   |   |
|--------------------------------------------------------------------------------------------------------|--------|--------|-----------|--------|--------|
| Revenues                                                                                               |   | $      | -         |   | $      | - |   |
| Operating                expenses:                                                                     |   |   |      |   |   |   |   |
| General                and administrative                                                              |   |   | 1,789     |   |   | 500 |   |
| Total                operating expenses                                                                |   |   | 1,789     |   |   | 500 |   |
| Loss                before income taxes                                                                |   |   | (1,789    | )      |   | (500 | ) |
| Income                tax provision                                                                    |   |   | -         |   |   | - |   |
| Net                loss                                                                                |   | $      | (1,789    | )      | $      | (500 | ) |
| Net                loss per common share - basic and diluted                                           |   | $      | (0.00     | )      | $      | (0.00 | ) |
| Weighted                average number of common shares outstanding - basic and                diluted |   |   | 4,000,000 |   |   | 4,000,000 |   |

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**CAVALIER      HOLDINGS, INC.**

|                                                                                                   |   | Six                Months Ended June                30, 2008 |      | The                Period From February                7, 2007 (Inception)                through June                30, 2007 |   |
|--------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------|-----------|-------------------------------------------------------------------------------------------------------------------------------------|--------|
| Revenues                                                                                               |   | $                                                                 | -         |                                                                                                                                | $      | - |   |
| Operating                expenses:                                                                     |   |                                                              |      |                                                                                                                                |   |   |   |
| General                and administrative                                                              |   |                                                              | 11,427    |                                                                                                                                |   | 11,208 |   |
| Total                operating expenses                                                                |   |                                                              | 11,427    |                                                                                                                                |   | 11,208 |   |
| Loss                before income taxes                                                                |   |                                                              | (11,427   | )                                                                                                                                   |   | (11,208 | ) |
| Income                tax provision                                                                    |   |                                                              | -         |                                                                                                                                |   | - |   |
| Net                loss                                                                                |   | $                                                                 | (11,427   | )                                                                                                                                   | $      | (11,208 | ) |
| Net                loss per common share - basic and diluted                                           |   | $                                                                 | (0.00     | )                                                                                                                                   | $      | (0.00 | ) |
| Weighted                average number of common shares outstanding - basic and                diluted |   |                                                              | 4,000,000 |                                                                                                                                |   | 4,000,000 |   |

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**CAVALIER      HOLDINGS, INC.**

|                                                                                                      |   | Six                Months Ended                June                30,2008 |    | The                Period From February 7, 2007 (Inception) through June 30, 2007 |   |
|-----------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------|---------|-----------------------------------------------------------------------------------|--------|
| Cash                flow from operating activities:                                                       |   |                                                                       |    |                                                                              |   |
| Net                loss                                                                                   |   | $                                                                          | (11,427 | )                                                                                 | $      | (11,208 | ) |
| Adjustments                to reconcile net loss to net cash used in operating                activities: |   |                                                                       |    |                                                                              |   |   |   |
| Increase                in accrued expenses                                                               |   |                                                                       | 8,427   |                                                                              |   | 4,009 |   |
| Net                cash used in operating activities                                                      |   |                                                                       | (3,000  | )                                                                                 |   | (7,199 | ) |
| Cash                flow from financing activities:                                                       |   |                                                                       |    |                                                                              |   |   |   |
| Proceeds                from issuance of common stock                                                     |   |                                                                       | -       |                                                                              |   | 5,299 |   |
| Capital                contribution                                                                       |   |                                                                       | -       |                                                                              |   | 2,000 |   |
| Advance                from related party                                                                 |   |                                                                       | 5,500   |                                                                              |   | - |   |
| Net                cash provided by financing activities                                                  |   |                                                                       | 5,500   |                                                                              |   | 7,299 |   |
| Net                increase in cash                                                                       |   |                                                                       | 2,500   |                                                                              |   | 100 |   |
| Cash                at beginning of period                                                                |   |                                                                       | 100     |                                                                              |   | - |   |
| Cash                at end of period                                                                      |   | $                                                                          | 2,600   |                                                                              | $      | 100 |   |

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**.**

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**Item      2. Management’s Plan of Operation. **

*Plan      of Operation*

**Item      3. **
**Quantitative      and Qualitative Disclosures About Market Risk**

**Item      4.Controls and Procedures.**

*Evaluation      of disclosure controls and procedures*

*.      *

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*Changes      in internal controls*

**PART      II — OTHER INFORMATION**

**Item      1. Legal Proceedings. **

**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.**

| **Exhibit** |   | **Description                  of Exhibit**** **                                                      |
|-------------|--------|------------------------------------------------------------------------------------------------------------|
| 31.1        |   | Certification                  Pursuant to Section 302 of the Sarbanes-Oxley Act of                  2002. |
|        |   |                                                                                                       |
| 32.1        |   | Certification                  Pursuant to Section 906 of the Sarbanes-Oxley Act of                  2002  |

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**SIGNATURES**

|                               |                                                   |                                             |
|------------------------------------|--------------------------------------------------------|--------------------------------------------------|
|                               | **CAVALIER                HOLDINGS, INC.**(Registrant) |
|                          |                                              |                                        |
| Dated:              August14, 2008 | By:                                          | /s/              Leo              Mentzelopoulos |
|                               | Leo MentzelopoulosPresident                            |

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