**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.**

**-      INDEX -**

|                                                                                                                                                                                                                                                                                                                                                  | Page   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| PART                I - FINANCIAL INFORMATION:                                                                                                                                                                                                                                                                                                        |   |
|                                                                                                                                                                                                                                                                                                                                                  |   |
| Item                1. Financial Statements:                                                                                                                                                                                                                                                                                                          | 1      |
|                                                                                                                                                                                                                                                                                                                                                  |   |
| Balance                Sheet - June 30, 2007 (unaudited)                                                                                                                                                                                                                                                                                              | F-1    |
|                                                                                                                                                                                                                                                                                                                                                  |   |
| Statement                of Operations (unaudited) for the three months ending June 30, 2007,                for                the six-month period ending June 30, 2007, and for the cumulative                period                during the development stage from November 20, 2006 (inception) to                June                30, 2007 | F-2    |
|                                                                                                                                                                                                                                                                                                                                                  |   |
| Statement                of Cash Flows (unaudited) for the six-month period ending June 30,                2007,                and for the cumulative period during the development stage from November                20, 2006 (inception) to June 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**

**June        30, 2007**

**(Unaudited)**

```
ASSETS   Current assets:   Cash and cash equivalents $4,873 Total assets $4,873      LIABILITIES AND STOCKHOLDERS' DEFICIT    Current liabilities:    Accounts payable and accrued expenses  $9,245 Notes payable to a stockholder, including accrued interest of $859  35,859  Total current liabilities  45,104       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 issued and outstanding  500  Accumulated deficit  (40,731)Total stockholders' deficit  (40,231)Total liabilities and stockholders' deficit $4,873 
```

```
See accompanying notes to unaudited financial statements
```

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**SFH      II Acquisition Corp.**

**(A        Development Stage Company)**

**STATEMENTS        OF OPERATIONS**

|                                                                                           |   | Three-month                  periodending                  June                  30,2007 |      | Six-month                  period                  ending                  June                  30,2007 |    | From                  November                  20, 2006(Inception)                  to June                  30,2007 |   |
|------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------|-----------|----------------------------------------------------------------------------------------------------------|---------|-----------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                           |   | (Unaudited)                                                                              |      | (Unaudited)                                                                                              |    | (Unaudited)                                                                                                           |   |
|                                                                                           |   |                                                                                     |      |                                                                                                     |    |                                                                                                                  |   |
| Operating                  expenses:                                                           |   |                                                                                     |      |                                                                                                     |    |                                                                                                                  |   |
| Selling,                  general, and administrative expenses                                 |   | $                                                                                   | 2,782     |                                                                                                     | $  | 6,843                                                                                                                 |   | $  | 39,872 |   |
|                                                                                           |   |                                                                                     |      |                                                                                                     |    |                                                                                                                  |   |   |   |   |
| Other                  expense:                                                                |   |                                                                                     |      |                                                                                                     |    |                                                                                                                  |   |   |   |   |
| Interest                  expense-related party                                                |   |                                                                                     | 403       |                                                                                                     |    | 753                                                                                                                   |   |   | 859 |   |
|                                                                                           |   |                                                                                     |      |                                                                                                     |    |                                                                                                                  |   |   |   |   |
| Net                  loss                                                                      |   | $                                                                                        | (3,185    | )                                                                                                        | $       | (7,596                                                                                                                | )      | $  | (40,731 | ) |
|                                                                                           |   |                                                                                     |      |                                                                                                     |    |                                                                                                                  |   |   |   |   |
| Basic                  and diluted earnings per common share                                   |   | $                                                                                        | (0.00     | )                                                                                                        | $       | (0.00                                                                                                                 | )      | $  | (0.01 | ) |
|                                                                                           |   |                                                                                     |      |                                                                                                     |    |                                                                                                                  |   |   |   |   |
| Basic                  and diluted weighted average common shares                  outstanding |   |                                                                                     | 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**

|                                                                      |   | Six-month                  periodending                  June                  20,2007 |    | From                  November                  20, 2006(Inception)                  to June                  30,2007 |   |
|---------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------|---------|-----------------------------------------------------------------------------------------------------------------------|--------|
|                                                                      |   | (Unaudited)                                                                            |    | (Unaudited)                                                                                                           |   |
|                                                                      |   |                                                                                   |    |                                                                                                                  |   |
| Cash                  flows from operating activities:                    |   |                                                                                   |    |                                                                                                                  |   |
| Net                  loss                                                 |   | $                                                                                      | (7,596  | )                                                                                                                     | $      | (40,731 | ) |
|                                                                      |   |                                                                                   |    |                                                                                                                  |   |   |   |
| 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       |   |                                                                                   | 753     |                                                                                                                  |   | 859 |   |
| Accounts                  payable and accrued expenses                    |   |                                                                                   | (4,625  | )                                                                                                                     |   | 9,245 |   |
|                                                                      |   |                                                                                   |    |                                                                                                                  |   |   |   |
| Net                  cash used in operating activities                    |   |                                                                                   | (11,468 | )                                                                                                                     |   | (30,627 | ) |
|                                                                      |   |                                                                                   |    |                                                                                                                  |   |   |   |
| Cash                  flows from financing activities:                    |   |                                                                                   |    |                                                                                                                  |   |   |   |
|                                                                      |   |                                                                                   |    |                                                                                                                  |   |   |   |
| Proceeds                  from issuance of shares of common stock         |   |                                                                                   | -       |                                                                                                                  |   | 500 |   |
| Proceeds                  from issuance of notes payable to a stockholder |   |                                                                                   | 15,000  |                                                                                                                  |   | 35,000 |   |
|                                                                      |   |                                                                                   |    |                                                                                                                  |   |   |   |
| Net                  cash provided by financing activities                |   |                                                                                   | 15,000  |                                                                                                                  |   | 35,500 |   |
|                                                                      |   |                                                                                   |    |                                                                                                                  |   |   |   |
| Net                  increase in cash                                     |   |                                                                                   | 3,532   |                                                                                                                  |   | 4,873 |   |
|                                                                      |   |                                                                                   |    |                                                                                                                  |   |   |   |
| Cash,                  beginning of period                                |   |                                                                                   | 1,341   |                                                                                                                  |   | - |   |
|                                                                      |   |                                                                                   |    |                                                                                                                  |   |   |   |
| Cash,                  end of period                                      |   | $                                                                                      | 4,873   |                                                                                                                  | $      | 4,873 |   |

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**SFH      II ACQUISITION CORP. **

**(A        Development Stage Company)**

**NOTES        TO UNAUDITED FINANCIAL STATEMENTS **

**June        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**

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**SFH        II ACQUISITION CORP. **

**(A          Development Stage Company)**

**NOTES          TO UNAUDITED FINANCIAL STATEMENTS **

**June          30, 2007**

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

**Cash      and Cash Equivalents **

**Income      Taxes **

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**SFH        II ACQUISITION CORP. **

**(A          Development Stage Company)**

**NOTES          TO UNAUDITED FINANCIAL STATEMENTS **

**June          30, 2007**

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

**Use      of Estimates **

**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 **

**June          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*

|  | 1. | Recognized                  financial assets and financial liabilities                  except: |
|--|----|-------------------------------------------------------------------------------------------------|

|  | 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.); |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SFH          II ACQUISITION CORP. **

**(A            Development Stage Company)**

**NOTES            TO UNAUDITED FINANCIAL STATEMENTS **

**June            30, 2007**

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

|   | 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 **

**June          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 Six-Month Periods Ended June 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 June 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 June 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**

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

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