**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

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**FORM      10-QSB**

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

| o | 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) |

**APPLICABLE      ONLY TO CORPORATE ISSUERS**

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| **INDEX**                                   |   | **Page**                                                                                                                                                                                                              |
|---------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| FORWARD-LOOKING                  STATEMENTS |   |  2                                                                                                                                                                                                               |
|                                        |   |                                                                                                                                                                                                                  |   |   |
| PART                  I -                   |   | FINANCIAL                  INFORMATION                                                                                                                                                                                |   |  3 |
|                                        |   |                                                                                                                                                                                                                  |   |   |
| ITEM                  1 -                   |   | Financial                  Statements (unaudited)                                                                                                                                                                     |   | 3 |
|                                        |   |                                                                                                                                                                                                                  |   |   |
|                                        |   | Balance                  Sheet as of September 30, 2007 (unaudited)                                                                                                                                                   |   | 3 |
|                                        |   |                                                                                                                                                                                                                  |   |   |
|                                        |   | Statement                  of Operations for the three months ended September 30, 2007 and                  for the                  period February 7 (inception) to September                  30, 2007 (unaudited) |   | 4 |
|                                        |   |                                                                                                                                                                                                                  |   |   |
|                                        |   | Statement                  of Cash Flows for the period February 7 (inception) to September                  30, 2007                  (unaudited)                                                                    |   | 5 |
|                                        |   |                                                                                                                                                                                                                  |   |   |
|                                        |   | Notes                  to Unaudited Financial Statements                                                                                                                                                              |   | 6 |
|                                        |   |                                                                                                                                                                                                                  |   |   |
| ITEM                  2 -                   |   | Management's                  Plan of Operation                                                                                                                                                                       |   | 8 |
|                                        |   |                                                                                                                                                                                                                  |   |   |
| ITEM                  3 -                   |   | Controls                  and Procedures                                                                                                                                                                              |   |  8 |
|                                        |   |                                                                                                                                                                                                                  |   |   |
| PART                  II -                  |   | OTHER                  INFORMATION                                                                                                                                                                                    |   | 8 |
|                                        |   |                                                                                                                                                                                                                  |   |   |
| ITEM                  1 -                   |   | Legal                  Proceedings                                                                                                                                                                                    |   | 8 |
|                                        |   |                                                                                                                                                                                                                  |   |   |
| ITEM                  2 -                   |   | Unregistered                  Sales of Equity Securities and Use of Proceeds                                                                                                                                          |   | 8 |
|                                        |   |                                                                                                                                                                                                                  |   |   |
| ITEM                  3 -                   |   | Defaults                  Upon Senior Securities                                                                                                                                                                      |   | 8 |
|                                        |   |                                                                                                                                                                                                                  |   |   |
| ITEM                  4 -                   |   | Submission                  of Matters to a Vote of Security Holders                                                                                                                                                  |   | 8 |
|                                        |   |                                                                                                                                                                                                                  |   |   |
| ITEM                  5 -                   |   | Other                  Information                                                                                                                                                                                    |   | 8 |
|                                        |   |                                                                                                                                                                                                                  |   |   |
| ITEM                  6 -                   |   | Exhibits                                                                                                                                                                                                              |   | 9 |

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**Forward-Looking      Statements**

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**PART      I - FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

| ASSETS                                                                             |   |   |    |
|------------------------------------------------------------------------------------|--------|--------|---------|
| Current                  Assets                                                    |   |   |    |
| Cash                                                                               |   | $      | 100     |   |
|                                                                               |   |   |         |   |
| Total                  Current Assets                                              |   | $      | 100     |   |
|                                                                               |   |   |         |   |
| LIABILITIES                  AND STOCKHOLDER'S DEFICIT                             |   |   |         |   |
| Current                  Liabilities                                               |   |   |         |   |
| Accrued                  Expenses                                                  |   | $      | 12,509  |   |
|                                                                               |   |   |         |   |
| Total                  Current Liabilities                                         |   |   | 12,509  |   |
|                                                                               |   |   |         |   |
| Stockholder's                  Deficit                                             |   |   |         |   |
| Preferred                  stock, $.0001 par value; authorized: 10,000,000 shares; |   |   |         |   |
| shares                  issued and outstanding: None                               |   |   |         |   |
|                                                                               |   |   |         |   |
| Common                  stock, $.0001 par value; authorized: 50,000,000 shares;    |   |   |         |   |
| issued                  and outstanding: 4,000,000 shares                          |   |   | 400     |   |
| Additional                  paid-in capital                                        |   |   | 6,899   |   |
| Accumulated                  deficit                                               |   |   | (19,708 | ) |
|                                                                               |   |   |         |   |
| Total                  Stockholders' Deficit                                       |   |   | (12,409 | ) |
|                                                                               |   |   |         |   |
| Total                  Liabilities and Stockholder's Deficit                       |   | $      | 100     |   |

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|                                                                            |   | For                    the three months ended September 30, 2007 |      | For                    he period February 7, 2007 (inception) to September 30,                    2007 |   |
|---------------------------------------------------------------------------------|--------|------------------------------------------------------------------|-----------|--------------------------------------------------------------------------------------------------------|--------|
|                                                                                 |   |                                                             |      |                                                                                                   |   |
| Revenues                                                                        |   | $                                                                | -         |                                                                                                   | $      | - |   |
|                                                                            |   |                                                             |           |                                                                                                   |   |  |   |
| General                    and Administrative Expenses                          |   |                                                             | 8,500     |                                                                                                   |   | 19,708 |   |
|                                                                            |   |                                                             |           |                                                                                                   |   |  |   |
| Net                    Loss                                                     |   | $                                                                | (8,500    | )                                                                                                      | $      | (19,708 | ) |
|                                                                            |   |                                                             |           |                                                                                                   |   |  |   |
| Basic                    and diluted net loss per share                         |   |                                                             | *         |                                                                                                   |   | * |   |
|                                                                            |   |                                                             |           |                                                                                                   |   |  |   |
| Basic                    and diluted weighted average common shares outstanding |   |                                                             | 4,000,000 |                                                                                                   |   | 4,000,000 |   |

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| Cash                      flow from operating activities                                                             |   |   |    |
|----------------------------------------------------------------------------------------------------------------------|--------|--------|---------|
| Net                      loss                                                                                        |   | $      | (19,708 | ) |
| Adjustments                      to reconcile net loss to net cash used in operating                      activities |   |   |         |   |
| Increase                      in accrued expenses                                                                    |   |   | 12,509  |   |
|                                                                                                                 |   |   |         |   |
| Net                      cash used in operating activities                                                           |   |   | (7,199  | ) |
|                                                                                                                 |   |   |         |   |
| Cash                      flow from financing activities                                                             |   |   |         |   |
| Proceeds                      from issuance of common stock                                                          |   |   | 5,299   |   |
| Capital                      contribution                                                                            |   |   | 2,000   |   |
|                                                                                                                 |   |   |         |   |
| Net                      cash provided by financing activities                                                       |   |   | 7,299   |   |
|                                                                                                                 |   |   |         |   |
| Net                      increase in cash for the period and cash - end of period                                    |   | $      | 100     |   |

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| 1. | ORGANIZATION                  AND OPERATIONS |
|----|----------------------------------------------|

**.**

| 2. | SUMMARY                  OF SIGNIFICANT ACCOUNTING POLICIES |
|----|-------------------------------------------------------------|

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| 3. | EQUITY |
|----|--------|

| 4. | GOING                  CONCERN |
|----|--------------------------------|

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

*Plan      of Operation*

**Item      3. Controls and Procedures.**

*Evaluation      of disclosure controls and procedures*

*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. **

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**Item      6. Exhibits.**

| **Exhibit** |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|-------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **Number**  |   | **Description                  of Exhibit**                                                                                                                                                                                                                                                                                                                                                                                                              |
| 3.1         |   | Certificate                  of Incorporation of Cavalier Holdings, Inc. (1)                                                                                                                                                                                                                                                                                                                                                                             |
|        |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 3.2         |   | Certificate                  of Amendment of Cavalier Holdings, Inc. (1)                                                                                                                                                                                                                                                                                                                                                                                 |
|        |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 3.3         |   | By-Laws                  of Cavalier Holdings, Inc. (1)                                                                                                                                                                                                                                                                                                                                                                                                  |
|        |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 31.1        |   | Rule                  13a-14(a)/15d-14(a) Certification of the Principal Executive Officer                  and                  Principal Financial Officer of Cavalier Holdings, Inc. pursuant                  to Section                  302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s                  Quarterly Report on Form 10-QSB for the quarter ended September                  30,                  2007. |
|        |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| 32.1        |   | Certification                  of the Principal Executive Officer and Principal Financial Officer                  of                  Cavalier Holdings, Inc. pursuant to 18 U.S.C. Section 1350, as                  adopted                  pursuant to Section 906 of the Sarbanes Oxley Act of                  2002.                                                                                                                              |

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**SIGNATURES**

|                                        |                                                   |         |
|---------------------------------------------|--------------------------------------------------------|--------------|
|                                        | **CAVALIER                HOLDINGS, INC.**(Registrant) |
|                                   |                                              |    |
| Dated:              November 19, 2007  | By:                                          |              |
|                                        | Leo              Mentzelopoulos                        |
|                                        | President                                              |

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