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

**Washington,      D.C. 20549**

**FORM      10-QSB**

**SFH      II ACQUISITION CORP.**

| Delaware                                       |   | 20-5941622                            |
|------------------------------------------------|--------|---------------------------------------|
| (State                or other jurisdiction of |   | (I.R.S.                employer       |
| incorporation                or organization)  |   | identification                number) |

| 17395                North Bay Road, Suite 102          |   |                      |
|---------------------------------------------------------|--------|---------------------------|
| Sunny                Isles Beach, FL                    |   | 33160                     |
| (Address                of principal executive offices) |   | (Zip                Code) |

**M.M.      Membrado, PLLC**

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**SFH      II ACQUISITION CORP.**

**QUARTERLY      REPORT ON FORM 10-QSB**

**FOR      FISCAL QUARTER ENDED SEPTEMBER 30, 2007**

**-      INDEX -**

|                                                                                                                                                                                                                                                                                                                                                   |   | Page   |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|
| PART                I - FINANCIAL INFORMATION:                                                                                                                                                                                                                                                                                                         |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |   |
| Item                1. Financial Statements:                                                                                                                                                                                                                                                                                                           |   |   | 1      |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Balance                Sheet - September 30, 2007 (unaudited)                                                                                                                                                                                                                                                                                          |   |   | F-1    |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Statement                of Operations (unaudited) for the three months ending September 30,                2007,                for the nine-month period ending September 30, 2007, and for the                cumulative period during the development stage from November 20,                2006                (inception) to September 30, 2007 |   |   | F-2    |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Statement                of Cash Flows (unaudited) for the nine-month period ending September                30,                2007, and for the cumulative period during the development stage                from                November 20, 2006 (inception) to September 30, 2007                                                                |   |   | F-3    |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Notes                to Unaudited Financial Statements                                                                                                                                                                                                                                                                                                 |   |   | F-4    |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Item                2. Management's Discussion and Analysis or Plan of                Operation                                                                                                                                                                                                                                                        |   |   | 2      |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Item                3. Controls and Procedures                                                                                                                                                                                                                                                                                                         |   |   | 3      |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| PART                II - OTHER INFORMATION:                                                                                                                                                                                                                                                                                                            |   |   |        |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Item                1. Legal Proceedings                                                                                                                                                                                                                                                                                                               |   |   | 4      |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Item                2. Unregistered Sales of Equity Securities and Use of                Proceeds                                                                                                                                                                                                                                                      |   |   | 4      |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Item                3. Defaults Upon Senior Securities                                                                                                                                                                                                                                                                                                 |   |   | 4      |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Item                4. Submission of Matters to a Vote of Security Holders                                                                                                                                                                                                                                                                             |   |   | 4      |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Item                5. Other Information                                                                                                                                                                                                                                                                                                               |   |   | 4      |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Item                6. Exhibits                                                                                                                                                                                                                                                                                                                        |   |   | 4      |   |
|                                                                                                                                                                                                                                                                                                                                                   |   |   |        |   |
| Signatures                                                                                                                                                                                                                                                                                                                                             |   |   | 5      |   |

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**PART      I - FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

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| **SFH                  II Acquisition Corp.**      |
|----------------------------------------------------|
| **(A                  Development Stage Company)** |
| **BALANCE                  SHEET**                 |
| **September                  30, 2007**            |
| **(Unaudited)**                                    |

|                                                                                                 |   |   |    |
|------------------------------------------------------------------------------------------------------|--------|--------|---------|
| ASSETS                                                                                               |   |   |    |
| Current                  assets:                                                                     |   |   |    |
| Cash                  and cash equivalents                                                           |   | $      | 7,277   |   |
| Total                  assets                                                                        |   | $      | 7,277   |   |
|                                                                                                 |   |   |    |   |
| LIABILITIES                  AND STOCKHOLDERS' DEFICIT                                               |   |   |    |   |
|                                                                                                 |   |   |    |   |
| Current                  liabilities:                                                                |   |   |    |   |
| Accounts                  payable and accrued expenses                                               |   | $      | 9,099   |   |
| Notes                  payable to a stockholder, including accrued interest of                  $859 |   |   | 41,256  |   |
| Total                  current liabilities                                                           |   |   | 50,355  |   |
|                                                                                                 |   |   |    |   |
| Stockholders'                  deficit                                                               |   |   |    |   |
| Preferred                  stock; $.0001 par value, 20,000,000 shares authorized,                    |   |   |    |   |
| none                  issued and outstanding                                                         |   |   | -       |   |
| Common                  stock; $.0001 par value, 100,000,000 shares authorized,                      |   |   |    |   |
| 5,000,000                  shares issued and outstanding                                             |   |   | 500     |   |
| Accumulated                  deficit                                                                 |   |   | (43,578 | ) |
|                                                                                                 |   |   |    |   |
| Total                  stockholders' deficit                                                         |   |   | (43,078 | ) |
|                                                                                                 |   |   |    |   |
| Total                  liabilities and stockholders' deficit                                         |   | $      | 7,277   |   |

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**SFH      II Acquisition Corp.**

**(A      Development Stage Company)**

**STATEMENTS      OF OPERATIONS**

|                                                              |   | Three-month                period                ending |      | Nine-month period                ending |   | From                November 20, 2006 (Inception) to |   |
|-------------------------------------------------------------------|--------|---------------------------------------------------------|-----------|----------------------------------------------|--------|------------------------------------------------------|--------|
|                                                              |   |  September                30,                      |      | September                30,                 |   | September                30,                         |   |
|                                                              |   | 2007                                                    |      | 2007                                         |   | 2007                                                 |   |
|                                                              |   | (Unaudited)                                             |      | (Unaudited)                                  |   | (Unaudited)                                          |   |
|                                                              |   |                                                    |      |                                         |   |                                                 |   |
| Operating                expenses:                                |   |                                                    |      |                                         |   |                                                 |   |
| Selling,                general, and administrative expenses      |   | $                                                       | 2,450     |                                         | $      | 9,293                                                |   | $ | 42,322 |   |
|                                                              |   |                                                    |      |                                         |   |                                                 |   |   |   |   |
| Other                expense:                                     |   |                                                    |      |                                         |   |                                                 |   |   |   |   |
| Interest                expense-related party                     |   |                                                    | 398       |                                         |   | 1,150                                                |   |   | 1,256 |   |
|                                                              |   |                                                    |      |                                         |   |                                                 |   |   |   |   |
| Net                loss                                           |   | $                                                       | (2,848    | )                                            | $      | (10,443                                              | )      | $ | (43,578 | ) |
|                                                              |   |                                                    |      |                                         |   |                                                 |   |   |   |   |
| Basic                and diluted earnings (loss) per common share |   | $                                                       | (0.00     | )                                            | $      | (0.00                                                | )      | $ | (0.01 | ) |
|                                                              |   |                                                    |      |                                         |   |                                                 |   |   |   |   |
| Basic                and diluted weighted average common          |   |                                                    | 5,000,000 |                                         |   | 5,000,000                                            |   |   | 5,000,000 |   |
|                                                                   |   |                                                    |      |                                         |   |                                                 |   |   |   |   |

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**SFH      II Acquisition Corp.**

**(A      Development Stage Company) **

**STATEMENTS        OF CASH FLOWS**

|                                                                    |   | Nine-month period                ending |    | From                November 20, 2006 (Inception) to |   |
|-------------------------------------------------------------------------|--------|----------------------------------------------|---------|------------------------------------------------------|--------|
|                                                                    |   | September                30,                 |    | September                30,                         |   |
|                                                                    |   | 2007                                         |    | 2007                                                 |   |
|                                                                    |   | (Unaudited)                                  |    | (Unaudited)                                          |   |
|                                                                    |   |                                         |    |                                                 |   |
| Cash                flows from operating activities:                    |   |                                         |    |                                                 |   |
| Net                loss                                                 |   | $                                            | (10,443 | )                                                    | $      | (43,578 | ) |
|                                                                    |   |                                         |    |                                                 |   |   |   |
| Adjustments                to reconcile net loss to net cash used in    |   |                                         |    |                                                 |   |   |   |
| operating                activities:                                    |   |                                         |    |                                                 |   |   |   |
| Changes                in operating assets and liabilities:             |   |                                         |    |                                                 |   |   |   |
| Accrued                interest on notes payable to a stockholder       |   |                                         | 1,150   |                                                 |   | 1,256 |   |
| Accounts                payable and accrued expenses                    |   |                                         | (4,771  | )                                                    |   | 9,099 |   |
|                                                                    |   |                                         |    |                                                 |   |   |   |
| Net                cash used in operating activities                    |   |                                         | (14,064 | )                                                    |   | (33,223 | ) |
|                                                                    |   |                                         |    |                                                 |   |   |   |
| Cash                flows from financing activities:                    |   |                                         |    |                                                 |   |   |   |
|                                                                    |   |                                         |    |                                                 |   |   |   |
| Proceeds                from issuance of shares of common stock         |   |                                         | -       |                                                 |   | 500 |   |
| Proceeds                from issuance of notes payable to a stockholder |   |                                         | 20,000  |                                                 |   | 40,000 |   |
|                                                                    |   |                                         |    |                                                 |   |   |   |
| Net                cash provided by financing activities                |   |                                         | 20,000  |                                                 |   | 40,500 |   |
|                                                                    |   |                                         |    |                                                 |   |   |   |
| Net                increase in cash                                     |   |                                         | 5,936   |                                                 |   | 7,277 |   |
|                                                                    |   |                                         |    |                                                 |   |   |   |
| Cash,                beginning of period                                |   |                                         | 1,341   |                                                 |   | - |   |
|                                                                    |   |                                         |    |                                                 |   |   |   |
| Cash,                end of period                                      |   | $                                            | 7,277   |                                                 | $      | 7,277 |   |

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**SFH        II ACQUISITION CORP. **

**(A        Development Stage Company)**

**NOTES        TO UNAUDITED FINANCIAL STATEMENTS **

**September        30, 2007**

**Note        1 -Organization and Description of Business, Basis of Presentation and Going        Concern**

**Organization        and Description of Business**

**Basis        of Presentation and Going Concern**

**Note        2 - Summary of Significant Accounting Policies **

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**SFH        II ACQUISITION CORP. **

**(A        Development Stage Company)**

**NOTES        TO UNAUDITED FINANCIAL STATEMENTS **

**September        30, 2007**

**Note        2 - Summary of Significant Accounting Policies - Continued**

**Cash        and Cash Equivalents **

**Development        Stage**

**Fair        Value of Financial Instruments **

**Income        Taxes **

**Use        of Estimates **

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**SFH        II ACQUISITION CORP. **

**(A        Development Stage Company)**

**NOTES        TO UNAUDITED FINANCIAL STATEMENTS **

**September        30, 2007**

**Note        2 - Summary of Significant Accounting Policies- Continued**

**Basic        and Diluted Earnings per Common Share **

**Recently        Issued Accounting Pronouncements**

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**SFH        II ACQUISITION CORP. **

**(A        Development Stage Company)**

**NOTES        TO UNAUDITED FINANCIAL STATEMENTS **

**September        30, 2007**

**Note        2 - Summary of Significant Accounting Policies- Continued**

*The        Fair Value Option for Financial Assets and Financial Liabilities—Including an        amendment of FASB Statement No. 115*

*Accounting        for Certain Investments in Debt and Equity Securities*

|   | a) | An investment in a subsidiary that the entity                is required                to consolidate; |
|--------|----|---------------------------------------------------------------------------------------------------------|
|   |   |   |
|--------|--------|--------|
|   | b) | An                  interest in a variable interest entity that the entity is required                  to                  consolidate; |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |   |
|--------|--------|--------|

|   | c) | Employers’                  and plans’ obligations (or assets representing net overfunded positions)                  for pension benefits, other postretirement benefits (including                  health care                  and life insurance benefits), postemployment benefits, employee                  stock                  option and stock purchase plans, and other forms of deferred                  compensation arrangements,                  as defined in FASB Statements No. 35, *“Accounting                  and Reporting by Defined Benefit Pension Plans”*,                  No. 87, *“Employers’                  Accounting for Pensions”*,                  No. 106, *“Employers’                  Accounting for Postretirement Benefits Other Than                  Pensions”*,                  No. 112, *“Employers’                  Accounting for Postemployment**Benefits”*,                  No. 123 (revised December 2004), *“Share-Based                  Payment”, No. 43, “Accounting for Compensated Absences”*,                  No. 146, *“Accounting                  for Costs Associated with Exit or Disposal Activities”*,                  and No. 158, *“Employers’**Accounting                  for Defined Benefit Pension and Other Postretirement                  Plans”*,                  and APB Opinion No. 12, *“Omnibus                  Opinion—1967”*; |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   |   |
|--------|--------|--------|
|   | d) | Financial                  assets and financial liabilities recognized under leases as defined                  in                  FASB Statement No. 13, *“Accounting                  for Leases”*                  (This exception does not apply to a guarantee of a third-party                  lease                  obligation or a contingent obligation arising from a cancelled                  lease.); |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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* *
**SFH        II ACQUISITION CORP. **

**(A        Development Stage Company)**

**NOTES        TO UNAUDITED FINANCIAL STATEMENTS **

**September        30, 2007**

**Note        2 - Summary of Significant Accounting Policies- Continued**

|   | e) | Deposit                  liabilities, withdrawable on demand, of banks, savings and loan                  associations, credit unions, and other similar depository                  institutions; |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |   |
|--------|--------|--------|

|   | f) | Financial                  instruments that are, in whole or in part, classified by the issuer                  as a                  component of shareholder’s equity (including “temporary equity”). An                  example is a convertible debt security with a noncontingent beneficial                  conversion feature. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |   |
|--------|--------|--------|

|   | 2. | Firm                  commitments that would otherwise not be recognized at inception                  and that                  involve only financial instruments; |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |   |
|--------|--------|--------|

|   | 3. | Nonfinancial                  insurance contracts and warranties that the insurer can settle                  by paying a                  third party to provide those goods or services;                  and |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |   |
|--------|--------|--------|

|   | 4. | Host                  financial instruments resulting from separation of an embedded                  nonfinancial derivative instrument from a nonfinancial hybrid                  instrument. |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | May                  be applied instrument by instrument, with a few exceptions, such                  as                  investments otherwise accounted for by the equity method |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                |
|   | · | Is                  irrevocable (unless a new election date occurs)                                                                                                                 |

|   | · | Is                  applied only to entire instruments and not to portions of instruments. |
|--------|--------|--------------------------------------------------------------------------------------------|

*Fair        Value Measurements*

**Note        3 - Accounts Payable and Accrued Expenses **

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**SFH        II ACQUISITION CORP.**

**(A        Development Stage Company)**

**NOTES        TO UNAUDITED FINANCIAL STATEMENTS **

**September        30, 2007**

**Note        4 - Related Party Transactions**

**Note        5 - Stockholders’ Deficit**

**Common        Stock**

**Preferred        Stock**

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**Item          2. Management’s Discussion and Analysis or Plan of          Operation.**

*Plan      of Operation*

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*Three-Month      and Nine-Month Periods Ended September 30, 2007*

*Operational      Expenses*

*Liquidity      and Capital Resources*

*Results      of Operations*

*Off-Balance      Sheet Arrangements*

**Item      3. Controls and Procedures.**

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**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                No. |   | Description                                                                                                                                                                                                                                                                                              |
|----------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                       |   |                                                                                                                                                                                                                                                                                                     |
| *3.1                       |   | Certificate                of Incorporation, as filed with the Delaware Secretary of State on                November 20, 2006.                                                                                                                                                                          |
|                       |   |                                                                                                                                                                                                                                                                                                     |
| *3.2                       |   | By-Laws.                                                                                                                                                                                                                                                                                                 |
|                       |   |                                                                                                                                                                                                                                                                                                     |
| 31.1                       |   | Certification                of the Company’s Principal Executive Officer 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. |
|                       |   |                                                                                                                                                                                                                                                                                                     |
| 31.2                       |   | Certification                of the Company’s Principal Financial Officer 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 Company’s Principal Executive Officer pursuant to 18 U.S.C. Section                1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act                of                2002.                                                                   |
|                       |   |                                                                                                                                                                                                                                                                                                     |
| 32.2                       |   | Certification                of the Company’s Principal Financial Officer pursuant to 18 U.S.C. Section                1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act                of                2002.                                                                   |

| * | Filed                as an exhibit to the Company's Registration Statement on Form 10-SB,                as                filed with the Securities and Exchange Commission on May 11, 2007,                and                incorporated herein by this                reference. |
|---|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

       Pursuant      to the requirements of the Securities Exchange Act of 1934, as amended, the      Registrant has duly caused the Report to be signed on its behalf by the      undersigned thereunto duly authorized.

|                                    |                                     |                                |
|-----------------------------------------|------------------------------------------|-------------------------------------|
| Dated:                November 14, 2007 | SFH                II ACQUISITION CORP.  |
|                               |                                |                           |
|                                    | By:                            | /s/                Armen Karapetyan |
|                                    | Armen                KarapetyanPresident |

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