UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 10-Q

                 Quarterly Report under Section 13 or 15 (d) of
                         Securities Exchange Act of 1934

                       For the Period ended March 31, 2008

                        Commission File Number 333-144287


                                   Rosca, Inc.
             (Exact name of Registrant as specified in its charter)

        Nevada                                                  20-8552192
(State of Incorporation)                                (IRS Employer ID Number)

                            1286 University Ave. #708
                               San Diego, CA 92103
                                 (775) 352-4149
          (Address and telephone number of principal executive offices)

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934
during the preceding 12 months (or for such shorter period that the registrant
was required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days. Yes [X] No [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer or a smaller reporting company.

Large accelerated filer [ ]                        Accelerated Filer [ ]

Non-accelerated filer [ ]                          Smaller reporting company [X]
(Do Not Check if a Smaller Reporting Company)

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). Yes [X] No [ ]

As of March 31, 2008, 8,500,000 shares of common stock, par value $0.001, were
issued and outstanding.
<PAGE>
ITEM 1. FINANCIAL STATEMENTS

                                  ROSCA, INC.
                         (A Development Stage Company)
                                 Balance Sheets

<TABLE>
<CAPTION>
                                                   As of March 31, 2008      As of December 31, 2007
                                                   --------------------      -----------------------
                                                        (Unaudited)
<S>                                                      <C>                       <C>
ASSETS

Current Assets
  Cash                                                   $ 14,714                   $ 25,444
                                                         --------                   --------
Total Assets                                             $ 14,714                   $ 25,444
                                                         ========                   ========

LIABILITIES

Current Liabilities
  Loans Payable                                          $ 25,945                   $ 25,945
                                                         --------                   --------
TOTAL LIABILITIES                                          25,945                     25,945
                                                         --------                   --------

STOCKHOLDERS EQUITY
  Common Stock $.0.001 par value; 75,000,000
   shares aushorized.  8,500,000 shares issued
   and outstanding at March 31, 2008 and
   December 31, 2007                                        8,500                      8,500
  Additional Paid in Capital                               21,500                     21,500
  Deficit Accumulated                                     (41,231)                   (30,501)

TOTAL STOCKHOLDERS' EQUITY                                (11,231)                      (501)
                                                         --------                   --------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY               $ 14,714                   $ 25,444
                                                         ========                   ========
</TABLE>


  The accompanying footnotes are an integral part of these financial statements

                                       2
<PAGE>
                                  ROSCA, INC.
                         (A Development Stage Company)
                            Statement of Operations

<TABLE>
<CAPTION>
                                                                      (Unaudited)
                                           ---------------------------------------------------------------
                                                                                          For the Period
                                             For the Period        For the Period            Inception
                                            January 1, 2008       February 21, 2007      February 21, 2007
                                           to March 31, 2008      to March 31, 2007      to March 31, 2008
                                           -----------------      -----------------      -----------------
<S>                                           <C>                    <C>                    <C>
REVENUES
  Revenues                                   $         --           $         --           $         --
                                             ------------           ------------           ------------
TOTAL REVENUES                                         --                     --                     --

OPERATING EXPENSE
  Administrative Expense                          (10,730)                   (70)               (41,231)
                                             ------------           ------------           ------------

NET (LOSS)                                   $ (10,730.00)          $     (70.00)          $    (41,231)
                                             ============           ============           ============

Basic and diluted earnings per share         $      (0.00)          $      (0.00)
                                             ============           ============
Weighted average number of
 common shares outstanding                      8,500,000                615,385
                                             ============           ============
</TABLE>


 The accompanying footnotes are an integral part of these financial statements

                                       3
<PAGE>
                                  ROSCA, INC.
                         (A Development Stage Company)
                 Statements of Changes in Shareholders' Equity
          For the Period from February 21, 2007 through March 31, 2008

<TABLE>
<CAPTION>
                                                                Common     Additional
                                                  Common        Stock       Paid-in        Deficit
                                                  Stock         Amount      Capital      Accumulated       Total
                                                  -----         ------      -------      -----------       -----
<S>                                             <C>            <C>          <C>          <C>             <C>
Stock issued for cash on March 26, 2007         4,000,000      $ 4,000      $  8,000                     $  12,000
Stock issued for cash on August 31,2007         4,500,000        4,500        13,500      $  18,000
Net loss through  December 31, 2007                                                         (30,501)       (30,501)
                                               ----------      -------      --------      ---------      ---------
Balance December 31, 2007                       8,500,000        8,500        21,500        (30,501)          (501)
                                               ----------      -------      --------      ---------      ---------
Net loss March 31, 2008                                                                     (10,730)       (10,730)
                                               ----------      -------      --------      ---------      ---------

Balance March 31, 2008 (Unaudited)              8,500,000      $ 8,500      $ 21,500      $ (41,231)     $ (11,231)
                                               ==========      =======      ========      =========      =========
</TABLE>


   The accompanying notes are an integral part of these financial statements

                                       4
<PAGE>
                                  ROSCA, INC.
                         (A Development Stage Company)
                            Statement of Cash Flows

<TABLE>
<CAPTION>
                                                                                  (Unaudited)
                                                           -----------------------------------------------------------
                                                                                                      For the Period
                                                             For the Period      For the Period          Inception
                                                            January 1, 2008     February 21, 2007    February 21, 2007
                                                           to March 31, 2008    to March 31, 2007    to March 31, 2008
                                                           -----------------    -----------------    -----------------
<S>                                                            <C>                  <C>                  <C>
CASH FLOW FROM OPERATING ACTIVITIES
  Net income(loss)                                             $(10,730)            $    (70)            $(41,231)
  Adjustments to reconcile net loss to net cash
   provided by(used in) operating activities;

  Changes in operating assets and liabilities:
    (Increase) Decrease in Loan from Director                        --                   --               25,945
                                                               --------             --------             --------

NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES             (10,730)                 (70)             (15,286)
                                                               --------             --------             --------

CASH FLOW FROM INVESTING ACTIVITIES

NET CASH PROVIDED BY(USED IN) INVESTING ACTIVITIES                   --                   --                   --
                                                               --------             --------             --------

CASH FLOW FROM FINANCING ACTIVITIES
  Loan Payable                                                       --                   --               25,945
  Issuance of common stock                                           --                4,000                8,500
  Additional paid-in capital                                         --                8,000               21,500
                                                               --------             --------             --------

NET CASH PROVIDED BY(USED IN) FINANCING ACTIVITIES                   --               12,000               55,945
                                                               --------             --------             --------

Net increase (decrease) in cash                                 (10,730)                 (70)             (41,231)

Cash at beginning of period                                      25,444                   --                   --
                                                               --------             --------             --------

Cash at end of quarter                                         $ 14,714             $ 11,930             $ 14,714
                                                               ========             ========             ========

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION

Cash paid during the year for:
  Interest                                                     $     --             $     --             $     --
                                                               ========             ========             ========
  Income Taxes                                                 $     --             $     --             $     --
                                                               ========             ========             ========
</TABLE>


 The accompanying footnotes are an integral part of these financial statements

                                       5
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                                 March 31, 2008


NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

     Rosca,  Inc. (the  "Company")  was  incorporated  in the State of Nevada on
     February 21, 2007. The Company is a development  stage company that intends
     to operate Tequilerias.  The Company's activities to date have been limited
     to its formation, the preparation of the business plan and raising capital.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

     A. BASIS OF PRESENTATION

     The  accounting  and  reporting  policies  of the  Company  conform to U.S.
     generally accepted  accounting  principles  applicable to development stage
     enterprises.

     B. FISCAL PERIODS

     The Company's fiscal year end is December 31.

     C. USE OF ESTIMATES

     The preparation of financial  statements in conformity with U.S.  generally
     accepted  accounting  principles  requires management to make estimates and
     assumptions  that affect the reported amounts of assets and liabilities and
     disclosure  of  contingent  assets  and  liabilities  at  the  date  of the
     financial  statements  and the  reported  amount of revenues  and  expenses
     during  the  reporting  period.  Actual  results  could  differ  from those
     estimates.

     D. CASH AND CASH EQUIVALENTS

     Cash and cash  equivalents  include cash in banks,  money market funds, and
     certificates  of term  deposits  with  maturities of less than three months
     from inception,  which are readily convertible to known amounts of cash and
     which, in the opinion of management,  are subject to an insignificant  risk
     of loss in value.  The Company had $14,714 in cash and cash  equivalents at
     March 31, 2008.

     E. START-UP COSTS

     In accordance with the American  Institute of Certified Public  Accountants
     Statement  of  Position   98-5,   "REPORTING   ON  THE  COSTS  OF  START-UP
     ACTIVITIES", the Company expenses all costs incurred in connection with the
     start-up and organization of the Company.

                                       6
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                                 March 31, 2008


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

     F. INCOME TAXES

     Deferred income taxes are reported for timing differences  between items of
     income or expense  reported in the financial  statements and those reported
     for income tax purposes in accordance with SFAS Number 109, "ACCOUNTING FOR
     INCOME  TAXES",  which  requires the use of the  asset/liability  method of
     accounting  for income  taxes.  Deferred  income taxes and tax benefits are
     recognized  for the future tax  consequences  attributable  to  differences
     between the financial  statement  carrying  amounts of existing  assets and
     liabilities  and their  respective  tax bases,  and for tax loss and credit
     carryforwards.

     Deferred  tax assets are  reduced by a  valuation  allowance  when,  in the
     opinion of management,  it is more likely than not that some portion or all
     of the deferred  tax assets will not be  realized.  Deferred tax assets and
     liabilities  are  adjusted for the effects of changes in tax laws and rates
     on the date of enactment.

     G. EARNINGS (LOSS) PER SHARE

     In February 1997, the FASB issued SFAS No. 128, "Earnings Per Share", which
     specifies the  computation,  presentation  and disclosure  requirements for
     earnings  (loss) per share for entities  with  publicly  held common stock.
     SFAS No. 128  supersedes  the  provisions  of APB No. 15, and  requires the
     presentation of basic earnings (loss) per share and diluted earnings (loss)
     per share. The Company has adopted the provisions of SFAS No. 128 effective
     February 21, 2007 (inception).

     Basic net earnings (loss) per share amounts is computed by dividing the net
     earnings   (loss)  by  the  weighted   average   number  of  common  shares
     outstanding.  Diluted  earnings  (loss)  per  share  are the  same as basic
     earnings (loss) per share due to the lack of dilutive items in the Company.

     H. RECENT ACCOUNTING PRONOUNCEMENTS

     In February 2007, the Financial  Accounting  Standards  Board (FASB) issued
     SFAS No. 159,  "The Fair Value Option for  Financial  Assets and  Financial
     Liabilities  - Including  an  Amendment of FASB  Statement  No. 115".  This
     statement permits entities to choose to measure many financial  instruments
     and certain other items at fair value.  Most of the  provisions of SFAS No.
     159 apply only to entities that elect the fair value option.  However,  the
     amendment to SFAS No. 115 "Accounting  for Certain  Investments in Debt and
     Equity  Securities"  applies to all entities  with  available-for-sale  and
     trading  securities.  SFAS No. 159 is effective  as of the  beginning of an
     entity's  first  fiscal year that begins after  November  15,  2007.  Early
     adoption is permitted  as of the  beginning of a fiscal year that begins on
     or before  November 15, 2007,  provided the entity also elects to apply the
     provision of SFAS No. 157, "Fair Value Measurements".  The adoption of this
     statement  is not  expected  to have a  material  effect  on the  Company's
     financial statements.

                                       7
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                                 March 31, 2008


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

     In September 2006, the FASB issued SFAS No. 157, "Fair Value Measurements".
     The objective of SFAS 157 is to increase  consistency and  comparability in
     fair  value  measurements  and  to  expand  disclosures  about  fair  value
     measurements.  SFAS 157 defines  fair value,  establishes  a framework  for
     measuring  fair value in  generally  accepted  accounting  principles,  and
     expands disclosures about fair value  measurements.  SFAS 157 applies under
     other  accounting   pronouncements   that  require  or  permit  fair  value
     measurements  and does not  require  any new fair value  measurements.  The
     provisions of SFAS No. 157 are effective for fair value  measurements  made
     in fiscal years  beginning  after  November 15, 2007.  The adoption of this
     statement is not expected to have a material effect on the Company's future
     reported financial position or results of operations.

NOTE 3 - CAPITAL STOCK

     A) AUTHORIZED STOCK:

     The Company has  authorized  75,000,000  common  shares with a par value of
     $0.001 per share.  Each common share  entitles  the holder to one vote,  in
     person or proxy,  on any matter on which action of the  stockholder  of the
     corporation is sought.

     B) SHARE ISSUANCE:

     From  inception of the Company  (February 21, 2007) to March 31, 2008,  the
     Company issued  8,500,000  common shares.  4,000,000  shares were issued at
     $0.003 per share for total proceeds of $12,000. These shares were issued to
     the director and officer of the  Company.  4,500,000  shares were issued at
     $0.004 per share for total  proceeds of $18,000  pursuant to the  company's
     SB-2  Registration  Statement  filed with the U.S.  Securities and Exchange
     Commission  which became effective on July 25, 2007. The shares were issued
     to 45 unaffiliated  shareholders.  The offering was completed on August 31,
     2007.

NOTE 4 - GOING CONCERN AND LIQUIDITY CONSIDERATIONS

     The accompanying  financial statements have been prepared assuming that the
     Company  will  continue  as  a  going  concern,   which   contemplates  the
     realization  of assets and the  liquidation  of  liabilities  in the normal
     course of  business.  At March 31,  2008,  the Company  has an  accumulated
     deficit  of  $41,231,  cash in the  amount  of  $14,714  and has  earned no
     revenues since  inception.  The Company intends to fund operations  through
     equity  financing  arrangements  until it realizes  revenues,  which may be
     insufficient  to fund its capital  expenditures,  working capital and other
     cash requirements.

                                       8
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                                 March 31, 2008


NOTE 4 - GOING CONCERN AND LIQUIDITY CONSIDERATIONS (Continued)

     The  ability  of the  Company  to  emerge  from  the  development  stage is
     dependent  upon,  among other  things,  obtaining  additional  financing to
     continue  operations,  and development of its business plan. These factors,
     among  others,  raise  substantial  doubt  about the  Company's  ability to
     continue as a going concern.  The accompanying  financial statements do not
     include  any  adjustments  that  might  result  from  the  outcome  of this
     uncertainty.

NOTE 5 - INCOME TAXES

     The Company has incurred  operating losses of $41,231,  which, if utilized,
     will  begin to expire in 2027.  Future tax  benefits,  which may arise as a
     result  of  these  losses,  have  not been  recognized  in these  financial
     statements, and have been off set by a valuation allowance.

     Details of deferred tax assets are as follows:

                                                                 March 31, 2008
                                                                 --------------
     Deferred tax assets:
       Net operating loss (from inception to March 31, 2008)        $ 41,231

       Statutory tax rate (combined federal and state)                    34%
                                                                    --------
       Deferred tax assets                                            14,019
       Valuation allowance                                           (14,019)
                                                                    --------
                                                                    $     --
                                                                    ========

     The potential  future tax benefits of these losses have not been recognized
     in these financial statements due to uncertainty of their realization. When
     the future  utilization of some portion of the  carryforwards is determined
     not to be "more  likely  than not," a  valuation  allowance  is provided to
     reduce the recorded tax benefits from such assets.

NOTE 6 - RELATED PARTY TRANSACTIONS

     The  director of the company has  advanced  funds to the company to pay for
     organizational costs and operating expenses.  The loan is interest free and
     has no specific  terms of repayment.  The balance due to Mr.  Mancillas was
     $25,945 on March 31, 2008.

     There is no  management  contract  in place  between  the  Company  and Mr.
     Mancillas.  However,  he is receiving a monthly fee of $400 for  management
     services and has received  $1,200 during the period January 1 through March
     31, 2008.

                                       9
<PAGE>
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
        OF OPERATIONS

FORWARD-LOOKING STATEMENTS

Statements contained herein which are not historical facts are forward-looking
statements as that term is defined by the Private Securities Litigation Reform
Act of 1995. Although we believe that the expectations reflected in such
forward-looking statements are reasonable, forward-looking statements are
subject to risks and uncertainties that could cause actual results to differ
from those projected. We caution investors that any forward-looking statements
made by us are not guarantees of future performance and actual results may
differ materially from those in the forward-looking statements. Such risks and
uncertainties include, without limitation: established competitors who have
substantially greater financial resources and operating histories, regulatory
delays or denials, ability to compete as a start-up company in a highly
competitive market, and access to sources of capital.

The following discussion and analysis should be read in conjunction with our
financial statements and notes thereto included elsewhere in this Form 10-Q.
Except for the historical information contained herein, the discussion in this
Form 10-Q contains certain forward-looking statements that involve risks and
uncertainties, such as statements of our plans, objectives, expectations and
intentions. The cautionary statements made in this Form 10-Q should be read as
being applicable to all related forward-looking statements wherever they appear
in this Form 10-Q. The actual results could differ materially from those
discussed here.

OVERVIEW OF OUR BUSINESS

Our business plan is to start operations by leasing our first tequila bar site
of approximately 800 square feet in Cabo San Lucas, Mexico. We plan to open our
first site in Cabo San Lucas based upon it being a growing popular tourist city.
We estimate that we will not be able to generate significant revenues from sales
during the next twelve months.

During the first year of operations, we have raised and received all of the
funding from our offering necessary to implement our business plan. We are
paying our director $400 per month for his services and use of his office space.

During the coming year we intend to complete our search for a suitable lease
site and continue to pay our director $400 per month. We intend to then lease
our first retail site. We estimate we need a leased site of approximately 800
square feet at a cost of approximately $350 per month. We plan to remodel the
rental site and purchase furniture and equipment at estimated cost of $2,800.
Our initial purchase of liquor inventory is estimated at $2,000 and food
inventory at estimated $800. We will need to secure our first liquor license at
an estimated cost of $500. We plan to hire one bartender and one assistant at
$600 per month.

We believe sales will begin to sustain our operations within the next nine
months. Our director has also agreed to loan the company funds in the event we
have a shortfall in operating capital in our start-up phase, in addition to the
$24,000 loan he made in July 2007 to purchase the liquor license and for
operating expenses. Once revenues are sufficient we may consider hiring
additional staff to assist our director.

LIQUIDITY AND CAPITAL RESOURCES

Our cash balance at March 31, 2008 was $14,714. We believe our existing cash
balance plus loans from our director will be sufficient to fund our operations
for the next twelve months during our development stage. Our director has loaned
the company a total of $25,945 as of March 31, 2008 and will continue to loan

                                       10
<PAGE>
the company funds on a month by month basis as needed. In the event our director
does not provide such funding our business will likely fail, cease operations,
and investors will likely lose their money. We are a development stage company
and have generated no revenue to date. We have sold $30,000 in equity securities
to pay for our operations.

RESULTS OF OPERATIONS

We have generated no revenues since inception and have incurred $41,231 in
expenses from inception (February 21, 2007) through March 31, 2008. For the
three month periods ended March 31, 2008 and 2007 we incurred $10,730 and $70 in
expenses. These costs consisted of general and administrative expenses.

The following table provides selected financial data about our company for the
period ended March 31, 2008.

                   Balance Sheet Data:              3/31/08
                   -------------------              -------

                   Cash                            $ 14,714
                   Total assets                    $ 14,714
                   Total liabilities               $ 25,945
                   Shareholders' equity            $(11,231)

There was $55,945 cash provided by financing activities from inception through
March 31, 2008. This consisted of $12,000 resulting from the sale of our common
stock to our director, Christian Mancillas, who purchased 4,000,000 shares of
our Common Stock at $0.003 per share on April 4, 2007, $18,000 resulting from
the sale of our common stock to 45 un-affiliated investors who purchased
4,500,000 shares of our Common Stock at $0.004 and a loan from our director in
the amount of $25,945.

OFF-BALANCE SHEET ARRANGEMENTS

We do not have any off-balance sheet arrangements that have or are reasonably
likely to have a current or future effect on our financial condition, changes in
financial condition, revenues or expenses, results of operations, liquidity,
capital expenditures or capital resources that is material to investors.

ITEM 4. CONTROLS AND PROCEDURES

EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES

Our management team, under the supervision and with the participation of our
principal executive officer and our principal financial officer, evaluated the
effectiveness of the design and operation of our disclosure controls and
procedures as such term is defined under Rule 13a-15(e) promulgated under the
Exchange Act, as of the last day of the fiscal period covered by this report,
March 31, 2008. The term disclosure controls and procedures means our controls
and other procedures that are designed to ensure that information required to be
disclosed by us in the reports that we file or submit under the Exchange Act is
recorded, processed, summarized and reported, within the time periods specified
in the SEC's rules and forms. Disclosure controls and procedures include,
without limitation, controls and procedures designed to ensure that information
required to be disclosed by us in the reports that we file or submit under the
Exchange Act is accumulated and communicated to management, including our
principal executive and principal financial officer, or persons performing
similar functions, as appropriate to allow timely decisions regarding required
disclosure. Based on this evaluation, our principal executive officer and our
principal financial officer concluded that, as of March 31, 2008, our disclosure
controls and procedures were effective at a reasonable assurance level.

                                       11
<PAGE>
CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING

There have been no changes in our internal control over financial reporting
during the fiscal quarter ended March 31, 2008 that materially affected, or are
reasonably likely to materially affect, our internal control over financial
reporting.

                           PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

None.

ITEM 1A. RISK FACTORS

There have been no material changes to the risks to our business described in
our Annual Report on Form 10-K for the year ended December 31, 2007 filed with
the SEC on February 19, 2008.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

None.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS

 No.                                    Description
 ---                                    -----------

31.1     Certification of Chief Executive Officer required by Rule 13a-14(a) or
         Rule 15d-14(a) of the Securities Exchange Act of 1934, as adopted
         pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

31.2     Certification of Chief Financial Officer required by Rule 13a-14(a) or
         Rule 15d-14(a) of the Securities Exchange Act of 1934, as adopted
         pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

32.1     Certification of Chief Executive Officer pursuant to 18 U.S.C. 1350, as
         adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

32.2     Certification of Chief Financial Officer pursuant to 18 U.S.C. 1350, as
         adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

                                       12
<PAGE>
                                   SIGNATURES

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

<TABLE>
<CAPTION>
        Signature                                          Title                                       Date
        ---------                                          -----                                       ----
<S>                                     <C>                                                          <C>

/s/ Christian Mancillas                  President, Secretary, Treasurer, Chief Executive             5/12/08
--------------------------------         Officer, Chief Financial Officer and Sole Director



/s/ Christian Mancillas                  Chief Financial Officer & Principal Accounting               5/12/08
--------------------------------         Officer
</TABLE>


                                       13