UNITED
STATES


SECURITIES
AND EXCHANGE COMMISSION


Washington,
DC 20549





FORM
10-QSB





[X]
            Quarterly
      Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of
      1934For
      the quarterly period ended December 31,
      2007[  ]
            Transition
      Report pursuant to 13 or 15(d) of the Securities Exchange Act of
      1934For
      the transition period __________ to__________Commission
      File Number:  333-143597





Sunberta Resources
Inc.


(Exact
name of small business issuer as specified in its charter)





Nevada
            Applied
      For(State
      or other jurisdiction of incorporation or
    organization)
            (IRS Employer
      Identification No.)








45 Cove Park Road NE ,
      Calgary, AB T3K 5XB(Address
      of principal executive offices)





612-604-4914(Issuer’s
      telephone number)_______________________________________________________________(Former
      name, former address and former fiscal year, if changed since last
      report)





Check
whether the issuer (1) 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 issuer was required to file such reports), and
(2) has been subject to such filing requirements for the past 90 days [X]
Yes    [ ] No





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





State the
number of shares outstanding of each of the issuer’s classes of common stock, as
of the latest practicable date:  82,042,000 common shares as of
February 12, 2008.





Transitional
Small Business Disclosure Format (check one): Yes [ ] No [X]


Table of Contents


TABLE OF
      CONTENTS
            PagePART I – FINANCIAL
      INFORMATIONItem 1.
            Financial Statements
            3Item 2.
            Management’s Discussion and Analysis or Plan of
      Operation
            4Item 3.
            Controls and Procedures
            9PART II – OTHER
      INFORMATIONItem 1.
            Legal Proceedings
            10Item 2.
            Unregistered Sales of Equity Securities and Use of
      Proceeds
            10Item 3.
            Defaults Upon Senior Securities
            10Item 4.
            Submission of Matters to a Vote of Security
      Holders
            10Item 5.
            Other Information
            10Item 6.
            Exhibits
            10


2
 Table of Contents


PART
I - FINANCIAL INFORMATION





Item1.                           Financial
Statements





Our
      unaudited financial statements included in this Form 10-QSB are as
      follows:F-1
            Balance Sheets as of December 31, 2007 and March 31,
      2007;F-2
            Statements of Operations for the three months ended December
      31, 2007 and 2006, for the nine months ended December 31, 2007, and for
      the period from inception (September 19, 2006) to December 31,
      2007;F-3
            Statements of Cash Flows for the three months ended December
      31, 2007 and 2006, for the nine months ended December 31, 2007, and for
      the period from inception (September 19, 2006) to December 31,
      2007;F-4
            Statement of Stockholders’ Equity for the period from inception
      (September 19, 2006) to December 31, 2007; andF-5
            Notes to Financial
Statements.








These
unaudited financial statements have been prepared in accordance with accounting
principles generally accepted in the United States of America for interim
financial information and the SEC instructions to Form 10-QSB.  In the
opinion of management, all adjustments considered necessary for a fair
presentation have been included.  Operating results for the interim
period ended December 31, 2007 are not necessarily indicative of the results
that can be expected for the full year.


3
 Table of Contents


SUNBERTARESOURCES INC.


(An
Exploration Stage Company) Consolidated
Balance Sheets (Expressed
in US Dollars) Unaudited
- Prepared by Management


Note
      2 - Basis of Presentation - going concernDecember
      31
                    2007
                
                March
      31
                    2007ASSETSCURRENT
      ASSETSCash
                $
                9,440
                
                $
                59,848Total
      current assets
                
                9,440
                
                
                59,848FIXED
      ASSETS (Note 3)
                
                1,043
                
                
                1,430MINERAL
      PROPERTIES (Note 4)
                
                5,667
                
                
                4,857Total
      assets
                $
                16,150
                
                $
                66,135LIABILITIES
      AND STOCKHOLDERS' EQUITY (DEFICIT)CURRENT
      LIABILITIESAccounts
      payable including related party payable of $367 (Note 5)
                $
                12,656
                
                $
                8,573Accrued
      liabilities
                
                5,000
                
                
                13,000Total
      current liabilities
                
                17,656
                
                
                21,573COMMITMENTS
      AND CONTINGENCIES (Notes 2, 4, 5, 6)STOCKHOLDERS'
      EQUITYCommon
      stockAuthorized
      75,000,000 shares at par value of $0.001 eachIssued
      and outstanding 4,102,100
                
                4,102
                
                
                4,102Additional
      paid-in capital
                
                76,955
                
                
                72,455Accumulated
      (deficit) during exploration stage
                
                (88,628)
                
                
                (31,138)Accumulated
      other comprehensive income (loss)
                
                6,065
                
                
                (857)Total
      stockholders' equity (deficit)
                
                (1,506)
                
                
                44,562Total
      liabilities and stockholder's equity (deficit)
                $
                16,150
                
                $
                66,135
 The
accompanying notes to the consolidated financial statements are an integral part
of these statements.
 F-1
 Table of Contents
 SUNBERTARESOURCES INC.
 (An
Exploration Stage Company) Consolidated
Statement of Operations
 (Expressed
in US Dollars) Unaudited
- Prepared by Management
 Three
      months ended
                  December
      31
                
                Nine
      months ended December 31
                
                Inception
      to
                  December
      31
                
                Cumulative
      from date of inception September 19, 2006 to December 31,2007
                
                2006
                
                2007
                
                2006
                
                2007EXPENSESConsulting
                $
                -
                
                $
                -
                
                $
                -
                
                $
                -
                
                $
                3,710Investor
      relations, promotion and entertainment
                
                140
                
                
                168
                
                
                1,065
                
                
                168
                
                
                1,523Exploration
                
                1,225
                
                
                429
                
                
                5,681
                
                
                429
                
                
                14,193Depreciation
                
                287
                
                
                -
                
                
                681
                
                
                -
                
                
                1,394Professional
      fees
                
                6,688
                
                
                -
                
                
                30,987
                
                
                -
                
                
                43,987Other
      administrative expenses
                
                2,381
                
                
                374
                
                
                19,398
                
                
                374
                
                
                24,357Total
      expenses
                
                10,721
                
                
                971
                
                
                57,812
                
                
                971
                
                
                89,164INTEREST
      INCOME
                
                99
                
                
                45
                
                
                322
                
                
                45
                
                
                536Net
      (loss) for the period
                $
                (10,622)
                
                $
                (926)
                
                $
                (57,490)
                
                $
                (926)
                
                $
                (88,628)Other
      comprehensive income (loss)Foreign
      currency translation
                
                1,575
                
                
                (1,385)
                
                
                6,922
                
                
                (1,385)
                
                
                6,065Comprehensive
      (loss)
                $
                (9,047)
                
                $
                (2,311)
                
                $
                (50,568)
                
                $
                (2,311)
                
                $
                (82,563)Net
      loss per common share - basic and fully diluted:Net
      (loss) for the period
                $
                (0.00)
                
                $
                (0.00)
                
                $
                (0.01)
                
                $
                (0.00)Weighted
      average number of common stock outstanding4,102,100
                
                
                1,771,196
                
                
                4,102,100
                
                
                1,582,162
  The
accompanying notes to the consolidated financial statements are an integral part
of these statements.
 F-2
 Table of Contents
 SUNBERTARESOURCES INC. (An
Exploration Stage Company) Consolidated
Statement of Cash Flows (Expressed
in US Dollars) Unaudited
- Prepared by Management
 Three
      months ended
                    December
      31
                  
                  Nine
      months ended December 31
                  
                  Inception
      to December 31
                  
                  Cumulative
      from date of inception September 19, 2006 to December 31,2007
                  
                  2006
                  
                  2007
                  
                  2006
                  
                  2007Cash
      (used in) operating activities:Net
      (loss)
                  $
                  (10,622)
                  
                  $
                  (926)
                  
                  $
                  (57,490)
                  
                  $
                  (926)
                  
                  $
                  (88,628)Adjustments
      to reconcile net loss to net cash used in operating
      activities:Donated
      services
                  
                  1,500
                  
                  
                  
                  
                  
                  4,500
                  
                  
                  
                  
                  
                  6,750Amortization
      of fixed assets
                  
                  287
                  
                  
                  
                  
                  
                  681
                  
                  
                  
                  
                  
                  1,394Net
      change in operating assets and liabilities:
                  
                  -
                  
                  
                  
                  
                  
                  
                  
                  
                  
                  
                  
                  -Accounts
      payable
                  
                  446
                  
                  
                  
                  
                  
                  4,083
                  
                  
                  
                  
                  
                  12,656Accrued
      liabilities
                  
                  (5,500)
                  
                  
                  
                  
                  
                  (8,000)
                  
                  
                  
                  
                  
                  5,000Net
      cash (used in) operating activities
                  
                  (13,889)
                  
                  
                  (926)
                  
                  
                  (56,226)
                  
                  
                  (926)
                  
                  
                  (62,828)Cash
      (used in) investing activities:Purchase
      of fixed assets
                  
                  -
                  
                  
                  -
                  
                  
                  -
                  
                  
                  -
                  
                  
                  (2,143)Purchase
      of mining claims
                  
                  -
                  
                  
                  -
                  
                  
                  -
                  
                  
                  -
                  
                  
                  (4,857)Net
      cash (used in) investing activities
                  
                  -
                  
                  
                  -
                  
                  
                  -
                  
                  
                  -
                  
                  
                  (7,000)Cash
      from financing activities:Issue
      of shares
                  
                  -
                  
                  
                  51,107
                  
                  
                  -
                  
                  
                  51,107
                  
                  
                  74,307Net
      cash from financing activities
                  
                  -
                  
                  
                  51,107
                  
                  
                  -
                  
                  
                  51,107
                  
                  
                  74,307Effect
      of exchange rate changes on cash
                  
                  1,461
                  
                  
                  (1,385)
                  
                  
                  5,818
                  
                  
                  (1,385)
                  
                  
                  4,961Increase
      in cash and cash equivalent
                  
                  (12,428)
                  
                  
                  48,796
                  
                  
                  (50,408)
                  
                  
                  48,796
                  
                  
                  9,440Cash,
      beginning of period
                  
                  21,868
                  
                  
                  -
                  
                  
                  59,848
                  
                  
                  -
                  
                  
                  -Cash,
      end of period
                  $
                  9,440
                  
                  $
                  48,796
                  
                  $
                  9,440
                  
                  $
                  48,796
                  
                  $
                  9,440
   F-3
 Table of Contents
 SUNBERTARESOURCES INC.
 (An
Exploration Stage Company)
 Consolidated
Statement of Stockholders' Equity (Deficit)
 (Expressed
in US Dollars)
 Unaudited
- Prepared by Management
  Common
      Stock
                
                Amount
                
                Accumulated
      Other Comprehensive Income (loss)
                
                Additional
                  Paid
      in Capital
                
                Deficit
      Accumulated During Exploration Stage from Inception to December 31,
      2007
                
                Stockholders’
      Equity
                  (Deficit)Beginning
      balance
                
                -
                
                $
                -
                
                $
                -
                
                $
                -
                
                $
                -
                
                $
                -Shares
      issued pursuant to subscription November 15, 2006
                
                2,600,000
                
                
                2,600
                
                
                -
                
                
                23,400
                
                
                -
                
                
                26,000Shares
      issued pursuant to subscriptions November 27, 2006
                
                1,275,000
                
                
                1,275
                
                
                -
                
                
                24,225
                
                
                -
                
                
                25,500Shares
      issued for acquisition of subsidiary
                
                100
                
                
                -
                
                
                -
                
                
                107
                
                
                -
                
                
                107Shares
      issued pursuant to subscriptions March 30, 2007
                
                227,000
                
                
                227
                
                
                -
                
                
                22,473
                
                
                -
                
                
                22,700Non-cash
      services contributed by a director
                
                -
                
                
                -
                
                
                -
                
                
                2,250
                
                
                -
                
                
                2,250Net
      loss for the year
                
                -
                
                
                -
                
                
                (857)
                
                
                -
                
                
                (31,138)
                
                
                (31,995)Balance
      March 31, 2007
                
                4,102,100
                
                $
                4,102
                
                $
                (857)
                
                $
                72,455
                
                $
                (31,138)
                
                $
                44,562Non-cash
      services contributed by a director
                
                -
                
                
                -
                
                
                -
                
                
                1,500
                
                
                -
                
                
                1,500Net
      loss for three months ended June 30, 2007
                
                -
                
                
                -
                
                
                3,032
                
                
                -
                
                
                (24,533)
                
                
                (21,501)Balance
      June 30, 2007
                
                4,102,100
                
                $
                4,102
                
                $
                2,175
                
                $
                73,955
                
                $
                (55,671)
                
                $
                24,561Non-cash
      services contributed by a director
                
                -
                
                
                -
                
                
                -
                
                
                1,500
                
                
                -
                
                
                1,500Net
      loss for three months ended September 30, 2007
                
                -
                
                
                -
                
                
                2,315
                
                
                -
                
                
                (22,335)
                
                
                (20,020)Balance
      September 30, 2007
                
                4,102,100
                
                $
                4,102
                
                $
                4,490
                
                $
                75,455
                
                $
                (78,006)
                
                $
                6,041Non-cash
      services contributed by a director
                
                -
                
                
                -
                
                
                -
                
                
                1,500
                
                
                -
                
                
                1,500Net
      loss for three months ended December 31, 2007
                
                -
                
                
                -
                
                
                1,575
                
                
                -
                
                
                (10,622)
                
                
                (9,047)Balance
      December 31, 2007
                
                4,102,100
                
                $
                4,102
                
                $
                6,065
                
                $
                76,955
                
                $
                (88,628)
                
                $
                (1,506)
   F-4
 Table of Contents
 SUNBERTARESOURCES INC.
 (An
Exploration Stage Company)
 Notes
to Consolidated Financial Statements
 December
31, 2007
 (Expressed
in US Dollars)
 Unaudited
– Prepared by Management


1. BASIS OF PRESENTATION AND SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES
 
 Organization
and Description of Business
  Sunberta
Resources Inc. (the “Company”) was incorporated in the State of Nevada on
November 15, 2006. The Company is an exploration stage company which has as its
principal business the acquisition and exploration of mineral
claims.
 
 On
November 16, 2007 the Company acquired all the issued and outstanding shares of
Sunberta Resources Inc. (“Sunberta Alberta”), an inactive corporation
incorporated in the province of Alberta, Canada on September 19, 2006. Sunberta
Alberta was registered as an extraprovincial company in British Columbia, Canada
on November 15, 2006. The consideration for the acquisition of Sunberta Alberta
was 100 shares of the Company.
 
 In
January, 2007 Sunberta Alberta acquired seven placer claim tenures on southern
Vancouver Island, British Columbia, Canada.  The Company has not
presently determined whether its mineral claims contain mineral reserves that
are economically recoverable.  The recoverability of amounts from the
mineral claims will be dependent upon the discovery of economically recoverable
reserves, confirmation of the Company’s interest in the underlying mineral
claims, the ability of the Company to obtain necessary financing to complete the
development of the mineral claims and upon future profitable production or
proceeds from the sale thereof.
 
 Principles
of Consolidation
 
 The
consolidated financial statements include accounts of the Company and its
wholly-owned subsidiary, Sunberta Alberta.  All significant
inter-company balances and transactions are eliminated.
 
 Cash
and Cash Equivalents
  Cash
equivalents comprise certain highly liquid instruments with a maturity of three
months or less when purchased.  As at December 31, 2007, the Company
did not have any cash equivalents.
  Mineral
Properties and Exploration Expenses
  Mineral
properties purchased are capitalized and carried at cost.  Exploration
and development costs are charged to operations as incurred until such time that
proven or probable ore reserves are discovered.  From that time
forward, the Company will capitalize all costs to the extent that future cash
flow from reserves equals or exceeds the costs deferred.  The deferred
costs will be amortized using the unit-of-production method when a property
reaches commercial production. As at December 31, 2007, the Company did not have
proven or probable reserves.
  F-5
 Table of Contents
 SUNBERTA
RESOURCES INC.
 (An
Exploration Stage Company)
 Notes
to Consolidated Financial Statements
 December
31, 2007
 (Expressed
in US Dollars)
 Unaudited
– Prepared by Management
 
 Asset
Retirement Obligations
  The
Company has adopted SFAS No. 143, Accounting for Asset Retirement
Obligations which requires that the fair value of a liability for an
asset retirement obligation be recognized in the period in which it is
incurred.   SFAS No. 143 requires a liability to be recorded for
the present value of the estimated site restoration costs with corresponding
increase to the carrying amount of the related long-lived asset.  The
liability will be accreted and the asset will be depreciated over the life of
the related assets.  Adjustments for changes resulting from the
passage of time and changes to either the timing or amount of the original
present value estimate underlying the obligation will be made. The Company has
not incurred any asset retirement obligations as at December 31,
2007.
  Fixed
Assets
  Fixed
assets are carried at cost less a provision for depreciation on a straight-line
basis over their estimated useful lives as follows:
 Computer
equipment                                   3
years
 
 Foreign
Currency
  The
operations of the Company are located in Canada.  The Company
maintains both U.S. Dollar and Canadian Dollar bank accounts. The functional
currency is the Canadian Dollar. Transactions in foreign currencies other than
the functional currency, if any, are remeasured into the functional currency at
the rate in effect at the time of the transaction. Remeasurement gains and
losses that arise from exchange rate fluctuations are included in income or loss
from operations. Monetary assets and liabilities denominated in the functional
currency are translated into U.S. Dollars at the rate in effect at the balance
sheet date.  Revenue and expenses denominated in the functional
currency are translated at the average exchange rate.  Other
comprehensive income includes the foreign exchange gains and losses that arise
from translating from the functional currency into U.S. Dollars.
 
 Use
of Estimates
 
 The
preparation of the Company’s consolidated financial statements in conformity
with generally accepted accounting principles of United States of America
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 amounts of
revenues and expenses during the reporting period.  Management makes
its best estimate of the ultimate outcome for these items based on historical
trends and other information available when the financial statements are
prepared. Actual results could differ from those estimates.
 
 Loss
Per Share
  Basic
earnings (loss) per share of common stock is computed by dividing the net
earnings (loss) by the weighted average number of common shares outstanding
during the period.  Diluted earnings (loss) per share is equal to the
basic loss per share for the nine months ended December 31, 2007 because there
are no common stock equivalents outstanding.
  F-6
 Table of Contents
 SUNBERTA
RESOURCES INC.
 (An
Exploration Stage Company)
 Notes
to Consolidated Financial Statements
 December
31, 2007
 (Expressed
in US Dollars)
 Unaudited
– Prepared by Management
 Fair
Value of Financial Instruments
  The
carrying value of cash and accounts payable and accrued liabilities at December
31, 2007 reflected in these financial statements, approximates their fair value
due to the short-term maturity of the instruments.
 
 Comprehensive
Income
  The
Company has adopted Statement of Financial Accounting Standards (SFAS) No. 130,
“Reporting Comprehensive Income”.  Comprehensive income includes net
income and all changes in equity during a period that arises from non-owner
sources, such as foreign currency items and unrealized gains and losses on
certain investments in equity securities.
 
 Income
taxes
  The
Company records deferred taxes in accordance with Statement of Financial
Accounting Standards (SFAS) No. 109, "Accounting for Income
Taxes."  The statement requires recognition of deferred tax assets and
liabilities for temporary differences between the tax bases of assets and
liabilities and the amounts at which they are carried in the financial
statements, based upon the enacted tax rates in effect for the year in which the
differences are expected to reverse.  A valuation allowance is
established when necessary to reduce deferred tax assets to the amount expected
to be realized.
 
 Concentrations
 
 The
Company is dependent on its Chief Executive Officer and business consultants for
its operations. The loss of any of these individuals could impact the Company’s
ability to carry on operations.
 
 The
Company’s operations are focused on mineral claim tenures in two blocks of
approximately 107 hectares each, six kilometers apart.
 
 Exploration
Stage
 
 The
Company entered the exploration stage upon its inception.
 
 Impairment
of Long-Lived Assets
  The
Company periodically analyzes its long-lived assets for potential impairment,
assessing the appropriateness of lives and recoverability of unamortized
balances through measurement of undiscounted operation cash flows in accordance
with SFAS No. 144, Accounting
for the Impairment or Disposal of Long-lived Assets.If
impairment is deemed to exist, the asset will be written down to its fair
value.  Fair value is generally determined using a discounted cash
flow analysis.  As at December 31, 2007, the Company does not believe
any adjustment for impairment is required.
  F-7
 Table of Contents
 SUNBERTA
RESOURCES INC.
 (An
Exploration Stage Company)
 Notes
to Consolidated Financial Statements
 December
31, 2007
 (Expressed
in US Dollars)
 Unaudited
– Prepared by Management
 New
Accounting Pronouncements
 
 In
September 2006, the FASB issued SFAS No. 157, “Fair Value
Measurements.”  This statement defines fair value, establishes
a framework for measuring fair value in generally accepted accounting
principles, and expands disclosure about fair value
measurements.  This statement applies under other accounting
pronouncements that require or permit fair value measurement, the FASB having
previously concluded in those accounting pronouncements that fair value is the
relevant measurement attribute.  This statement does not require any
new fair value measurements.  However, for some entities, the
application of the statement will change current practice.  This
statement is effective for financial statements issued for fiscal years
beginning after November 15, 2007, and interim periods within those fiscal
years.  The Company is currently reviewing the effect, if any, that
this new pronouncement will have on its financial statements.
 
 There
were various other accounting standards and interpretations issued during 2006
or to December 31, 2007, none of which are expected to have a material impact on
the Company's financial position, operations or cash flows.
 
 
 2.
BASIS OF PRESENTATION – GOING CONCERN
  These
consolidated financial statements have been prepared on a going-concern basis
which assumes that the Company will be able to realize assets and discharge
liabilities in the normal course of business for the foreseeable
future.
  The
Company has experienced losses since the inception of the exploration stage
amounting to $88,628 as of December 31, 2007.  As of December 31,
2007, the Company had a total of $9,440 in cash, however this amount may be
insufficient to sustain operations over the course of the next year. These
factors raise substantial doubt about the Company's ability to continue as a
going concern.  The ability of the Company to meet its commitments as
they become payable, including the completion of acquisitions, exploration and
development of mineral properties and projects, is dependent on the ability of
the Company to obtain necessary financing or achieving a profitable level of
operations.  There are no assurances that the Company will be
successful in achieving these goals.
  The
Company is in the process of exploring and evaluating its mineral properties and
projects and has not yet determined whether these properties contain
economically recoverable ore reserves.  The underlying value of the
mineral properties is entirely dependent on the existence of economically
recoverable reserves, the ability of the Company to obtain the necessary
financing to complete development and upon future profitable production or
sufficient proceeds from the disposition thereof.
  F-8
 Table of Contents
 SUNBERTA
RESOURCES INC.
 (An
Exploration Stage Company)
 Notes
to Consolidated Financial Statements
 December
31, 2007
 (Expressed
in US Dollars)
 Unaudited
– Prepared by Management
  These
financial statements do not give effect to adjustments to the amounts and
classifications to assets and liabilities that would be necessary should
the Company be unable to continue as a going concern.
 
 3.
FIXED ASSETS
 
 Fixed
assets consist of the following:
  Computer
      equipment
              $
              2,503Less:
      Accumulated depreciation
              
              1,460$
              1,043
 
 4.
MINERAL PROPERTIES
 
 Mineral
properties consist of the following mineral claim tenures:
 
 Name
              Number
      of claim tenures
              Location
              Area
      covered
              CostSombrio
      River
              4
              11km
      SE of Port Renfrew, British Columbia
              106.933
      hectares
              $2,833Loss
      Creek
              3
              17km
      SE of Port Renfrew, British Columbia
              107.013
      hectares
              $2,834$5,667
 
 The
claims are subject to a requirement to either (1) complete exploration work on
the claims valued at an amount stipulated by the government and pay a filing
fee; or (2) pay a stipulated fee to the Province of British Columbia in lieu of
completing exploration work. The stipulated amount in respect of these claims is
anticipated to total approximately $7,500 during the upcoming two years. During
the nine months ended December 31, 2007 the Company paid a fee in the
amount of  $4,659 ($CAD 4,570) in lieu of exploration work to meet
British Columbia requirements for good standing.
 
 5.
RELATED PARTY TRANSACTIONS
 
 Related
party transactions not disclosed elsewhere in the consolidated financial
statements are as follows:
 
 The
Company has been provided with premises by its CEO for no
charge.  Accordingly, rent of $4,500 has been recorded in the nine
months ended December 31, 2007, and additional paid-in capital has been
increased by the corresponding amount.
  F-9
 Table of Contents
 SUNBERTA
RESOURCES INC.
 (An
Exploration Stage Company)
 Notes
to Consolidated Financial Statements
 December
31, 2007
 (Expressed
in US Dollars)
 Unaudited
– Prepared by Management
 Accounts
payable includes $367 due to the CEO for reimbursement of expenses incurred on
behalf of the Company.
 
 6.INCOME TAXES
 
 The
Company is subject to United States income taxes and Canadian income taxes (to
the extent of its operations in Canada).  The company had no income
tax expense during the reported period due to net operating losses.
 
 A
reconciliation of income tax expense to the amount computed at the statutory
rates is as follows:
  Loss
      for the nine months
              $
              (57,490)Average
      statutory tax rate
              
              35%Expected
      income tax provision
              $
              (20,122)Unrecognized
      tax losses
              
              20,122Income
      tax expense
              $
              --
  Significant
components of deferred income tax assets are as follows:
  Net
      operating losses carried forward
              $
              20,122Valuation
      allowance
              
              (20,122)Net
      deferred income tax assets
              $
              -
  The
Company has net operating losses carried forward of approximately $88,000 for
tax purposes which will expire in 2027 if not utilized.
 
 7.
SUBSEQUENT EVENTS
 
 Effective
January 14, 2008, the company split its common stock on a twenty-for-one basis.
All shareholders as of the record date of January 14, 2008 will receive twenty
shares of our common stock in exchange for each one common share of their
currently issued common stock. The new share certificates will be issued upon
surrender of the old share certificates.


F-10
 Table of Contents




Item2.     Management’s Discussion and
Analysis or Plan of Operation





Forward-Looking
Statements





Certain
statements, other than purely historical information, including estimates,
projections, statements relating to our business plans, objectives, and expected
operating results, and the assumptions upon which those statements are based,
are “forward-looking statements” within the meaning of the Private Securities
Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933
and Section 21E of the Securities Exchange Act of
1934.   These forward-looking statements generally are identified
by the words “believes,” “project,” “expects,” “anticipates,” “estimates,”
“intends,” “strategy,” “plan,” “may,” “will,” “would,” “will be,” “will
continue,” “will likely result,” and similar expressions.  We intend
such forward-looking statements to be covered by the safe-harbor provisions for
forward-looking statements contained in the Private Securities Litigation Reform
Act of 1995, and are including this statement for purposes of complying with
those safe-harbor provisions.  Forward-looking statements are based on
current expectations and assumptions that are subject to risks and uncertainties
which may cause actual results to differ materially from the forward-looking
statements. Our ability to predict results or the actual effect of future plans
or strategies is inherently uncertain. Factors which could have a material
adverse affect on our operations and future prospects on a consolidated basis
include, but are not limited to: changes in economic conditions,
legislative/regulatory changes, availability of capital, interest rates,
competition, and generally accepted accounting principles. These risks and
uncertainties should also be considered in evaluating forward-looking statements
and undue reliance should not be placed on such statements. We undertake no
obligation to update or revise publicly any forward-looking statements, whether
as a result of new information, future events or otherwise.  Further
information concerning our business, including additional factors that could
materially affect our financial results, is included herein and in our other
filings with the SEC.





Plan
of Operation





We are an
exploration stage company engaged in the acquisition, exploration and
exploitation of mineral resource properties. We currently own a 100% interest in
seven (7) adjoining mining claims, generally known as the Sombrio River and Loss
Creek properties. They are located in south-west British Columbia. Our rights to
the properties are limited to the exploration for and exploitation of gold
placer deposits. Our business plan is to proceed with the exploration of the
Sombrio River and Loss Creek mineral claims to determine whether they contain
commercially viable gold deposits. We intend to proceed with a preliminary
exploration program as recommended and explained below by our Consulting
Geologist.





The
preliminary exploration program recommended for the Sunberta placer claims
includes road building to provide access to the claims, refraction seismic
surveying on cut lines to determine thickness of potential placer gravels above
bedrock, and evaluation of the placer gold potential in the gravels by use of a
sluice box and assays of selected samples. The seismic lines should be 500 m in
length and spaced 200 m apart. The sluice box should be operated by a 2 man crew
working under the direction of a geologist; both Sombrio River and Loss Creek
provide ample




4
 Table of Contents




water for
sluicing year round. The geologist should designate sample locations based on
access to representative gravels at locations where adequate thickness of
gravels is indicated by results of the seismic survey. The preliminary program
should be focused on the downstream claims on the Sombrio River claim block
(546350) and on the Loss Creek claim block (546358). On both properties the
program should be devoted to developing data over a length of 400 m along the
streams. This would entail running 3 seismic lines on the above claims and
sluicing selected gravels over this length. It is believed that this preliminary
assessment of the potential for economic grade placer gold will be adequate. If
it develops that encouraging results are obtained from the preliminary program
then work should be expanded to cover the entire properties. In the case of the
Sombrio River claims this would involve seismic surveying and sluicing over an
additional length of 1400 m; in the case of the Loss Creek claims, over an
additional length of 1800 m.





There is
a gravel road up the Sombrio River valley that terminates in a quarry
approximately 1.0 kilometer from the south border of the claims.  An
old roadbed exists from the quarry and passes the length of the claims. This old
road will have to be rebuilt to provide access through the property. It is
recommended that the preliminary exploration program include rebuilding the road
over a length of approximately 1.5 km; this would provide access to the south
border of the claims and access over 0.5 km across the southernmost claim
(546350). A preliminary estimate from a local contractor in British Columbia is
a cost of approximately $43.35 per meter of road: estimated cost for 1.5 km of
road building totals $65,025.





The
gravel road up the Loss Creek valley is in adequate shape to provide access
along the entire length of the claims. The road is overgrown along the sides but
this could easily be cleared by line cutters.





A
preliminary estimate of the cost to conduct surveys on 6 lines (Russ Hihnan of
Frontier Geosciences, Inc. of North Vancouver) that includes managing the line
cutting, gathering the survey data, interpretation of results, and
mobilization-demobilization is approximately $21,675.





A
transportable sluice box adequate for preliminary test work may be purchased for
approximately $173.40.





Sluicing
of gravels should be conducted under the direction of a consulting geologist
over a period of approximately 3 weeks. At $867 per day for 25 days (including
report), the geologist should cost approximately $21,675. The 2 men operating
the sluice should be local workers at a cost of $433.50 per day per man for 20
days, totaling approximately $17,340.





A backhoe
or front-end loader will be required during sluicing to transport gravels from
selected sites to the streams for sluicing. An estimate for this work is
approximately $13,005.





The
geologist should submit representative samples for gold assay to a reputable
assayer. The estimated cost for assays is approximately $4,335.





As
described above, the recommended geological exploration program will cost
approximately $157,794, summarized as follows:


5
 Table of Contents





Road
      construction
            $
            65,025Refraction
      seismic survey, line cutting
            $
            21,675Sluice
      box, transportation
            $
            434Geologist
            $
            21,675Sluice
      operators
            $
            17,340Backhoe
      or front-end loader
            $
            13,005Assays
            $
            4,335Contingency
      @ 10%
            $
            14,305Total
            $
            157,794





We had
cash in the amount of $9,440 and a working capital deficit of $8,216 as of
December 31, 2007. Accordingly, we are able to begin but not complete the
preliminary exploration program without additional financing. We plan to raise
up to $200,000 of additional capital during the next 12 to 18 months by seeking
additional funds from existing investors or by offering equity securities to new
investors. The risky nature of this enterprise and lack of tangible assets
places other types of debt financing beyond the credit-worthiness required by
most banks or typical investors of corporate debt until such time as an
economically viable mine can be demonstrated. However, Mr. Sundberg has agreed
to loan us up to $100,000 as and when needed. This additional capital will allow
us to complete preliminary exploration activities and perhaps begin additional
activities as well, should we determine with our consulting geologist that this
is advisable.  Subject to the availability of personnel and
professional geological advice, we intend to begin our preliminary exploration
program in March or April of 2008.  We previously intended to begin
our program in February of 2008.  This will not be possible due to the
unavailability of contractors to assist with the program.  Also, to
finance operations we are also actively working to raise additional capital from
prospective investors by way of a non-brokered private placement.  To
date, we have not engaged a broker-dealer to assist in raising capital and
management has not yet determined whether the Company will do so.




Once we
receive the analysis of our preliminary exploration program, our board of
directors, in consultation with our consulting geologist will assess whether to
proceed with additional exploration. In making this determination to proceed
with a further exploration program, we will make an assessment as to whether the
results of the preliminary exploration program are sufficiently positive to
enable us to proceed. This assessment will include an evaluation of our cash
reserves after the completion of the initial exploration, the price of minerals,
and the market for the financing of mineral exploration projects at the time of
our assessment.




In the
event the results of our initial exploration program prove not to be
sufficiently positive to proceed with further exploration on the Sombrio River
and Loss Creek mineral claims, we intend to seek out and acquire interests in
North American mineral exploration properties, which, in the opinion of our
consulting geologist, offer attractive mineral exploration opportunities. If we
are




6
 Table of Contents




unable
locate and acquire such a prospect, we may be forced to seek other business
opportunities. Presently, we have not given any consideration to the acquisition
of other exploration properties because we have only recently commenced our
preliminary exploration program and have not received any
results.




Upon the
completion of preliminary exploration, or any additional programs, which are
successful in identifying mineral deposits, we will have to spend substantial
funds on further exploration and engineering studies before we know that we have
a mineral reserve. A mineral reserve is a commercially viable mineral
deposit.





Results
of Operations for the three months ended December 31, 2007 and 2006, for the
nine months ended December 31, 2007, and for the period from inception
(September 19, 2006) to December 31, 2007





We did
not earn any revenues from inception through the period ending December 31,
2007. We do not anticipate earning revenues unless and until such time that we
enter into commercial production of the Sombrio River and Loss Creek mineral
claim, or other mineral claims we may acquire and develop. We are presently in
the exploration stage of our business and we can provide no assurance that we
will discover commercially exploitable levels of mineral resources on Sombrio
River and Loss Creek mineral claims, or if such resources are discovered, that
we will enter into commercial production.





We
incurred operating expenses in the amount of $10,721 for the three months ended
December 31, 2007, compared with $971 for the same period 2006.  The
operating expenses for the three months ended December 31, 2007 consisted
primarily of professional fees in connection with our corporate organization and
current financial reporting in the amount of $6,688 office and administration
expenses in the amount of $2,381, and exploration expenses in the amount of
$1,225. In contrast, the operating expenses for the three months ended December
31, 2006 consisted mainly of $429 in exploration expenses and $374 in
administrative expenses.





We
incurred operating expenses in the amount of $57,812 for the nine months ended
December 31, 2007, and $89,164 from our inception on September 19, 2006 to
December 31, 2007. The operating expenses for the nine months ended December 31,
2007 consisted primarily of professional fees in connection with our corporate
organization and current financial reporting in the amount of $30,987,
exploration expenses in the amount of $5,681, and office and administration
expenses in the amount of $19,398.   The operating expenses for
the period from our inception on September 19, 2006 to December 31, 2007
consisted primarily of professional fees in the amount of $43,987, exploration
expenses in the amount of $14,193, and office and administration expenses in the
amount of $24,357.





We
anticipate our operating expenses will increase as we undertake our plan of
operations. The increase will be attributable to undertaking the additional
phases of our geological exploration program and the professional fees
associated with our becoming a reporting company under the Securities Exchange
Act of 1934.




7
 Table of Contents





We
incurred a net loss in the amount of $10,622 for the three months ended December
31, 2007, compared with a net loss in the amount of $926 for the same period
2006.  We incurred a net loss in the amount of $57,490 for the nine
months ended December 31, 2007, and $88,628 from our inception on September 19,
2006 to December 31, 2007.




Liquidity
and Capital Resources





We had
cash of $9,440 as our only current asset as of December 31, 2007. We had current
liabilities of $17,656 as of December 31, 2007. We therefore had a working
capital deficit of $8,216 as of December 31, 2007.





We have
not attained profitable operations and will be dependent upon obtaining
financing to pursue exploration activities. For these reasons our auditors
stated in their report that they have substantial doubt we will be able to
continue as a going concern. Although he has no obligation to do so, Mr.
Sundberg has agreed to loan us up to $100,000 as and when needed. This
additional capital will allow us to complete preliminary exploration activities
and perhaps begin additional activities as well, should we determine with our
consulting geologist that this is advisable.





Off
Balance Sheet Arrangements





As of
December 31, 2007, there were no off balance sheet arrangements.





Going
Concern




We have
experienced losses since the inception of the exploration stage amounting to
$88,628 as of December 31, 2007.  As of December 31, 2007, we have a
total of $9,440 in cash; however this amount will be insufficient to sustain
operations over the course of the next year. These factors raise substantial
doubt about our ability to continue as a going concern.  Our ability
to meet our commitments as they become payable, including the completion of
acquisitions, exploration and development of mineral properties and projects, is
dependent on our ability to obtain necessary financing or achieving a profitable
level of operations.  There are no assurances that we will be
successful in achieving these goals.





We are in
the process of exploring and evaluating our mineral properties and projects and
have not yet determined whether these properties contain economically
recoverable ore reserves.  The underlying value of the mineral
properties is entirely dependent on the existence of economically recoverable
reserves, our ability to obtain the necessary financing to complete development
and upon future profitable production or sufficient proceeds from the
disposition thereof.





The
accompanying financial statements do not give effect to adjustments to the
amounts and classifications to assets and liabilities that would be necessary
should we be unable to continue as a going concern.





Recently Issued Accounting
Pronouncements





In
September 2006, the FASB issued SFAS No. 157, “Fair Value Measurements.” This
statement defines fair value, establishes a framework for measuring fair value
in generally accepted accounting principles, and expands disclosure about fair
value measurements. This statement applies under other accounting pronouncements
that require or permit fair value measurement, the FASB having previously
concluded in those accounting pronouncements that fair value is the relevant
measurement attribute. This statement does not require any new fair value
measurements. However, for some entities, the application of the statement will
change current practice. This statement is effective for financial statements
issued for fiscal years beginning after November 15, 2007, and interim periods
within those fiscal years. The Company is currently reviewing the effect, if
any, that this new pronouncement will have on its financial
statements.





There
were various other accounting standards and interpretations issued during 2006
or to December 31, 2007, none of which are expected to have a material impact on
the Company's financial position, operations or cash flows.


8
 Table of Contents


Item3.     Controls and
Procedures





We
carried out an evaluation of the effectiveness of the design and operation of
our disclosure controls and procedures (as defined in Exchange Act Rules
13a-15(e) and 15d-15(e)) as of December 31, 2007.  This evaluation was
carried out under the supervision and with the participation of our Chief
Executive Officer and Chief Financial Officer, Kelly Sundberg.  Based
upon that evaluation, our Chief Executive Officer and Chief Financial Officer
concluded that, as of December 31, 2007, our disclosure controls and procedures
are effective.  There have been no changes in our internal controls
over financial reporting during the quarter ended December 31,
2007.





Disclosure
controls and procedures are controls and other procedures that are designed to
ensure that information required to be disclosed in our reports filed or
submitted under the Exchange Act are 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 in our
reports filed under the Exchange Act is accumulated and communicated to
management, including our Chief Executive Officer and Chief Financial Officer,
to allow timely decisions regarding required disclosure.





Limitations on the
Effectiveness of Internal Controls





Our
management does not expect that our disclosure controls and procedures or our
internal control over financial reporting will necessarily prevent all fraud and
material error. Our disclosure controls and procedures are designed to provide
reasonable assurance of achieving our objectives and our Chief Executive Officer
and Chief Financial Officer concluded that our disclosure controls and
procedures are effective at that reasonable assurance level.  Further,
the design of a control system must reflect the fact that there are resource
constraints, and the benefits of controls must be considered relative to their
costs. Because of the inherent limitations in all control systems, no evaluation
of controls can provide absolute assurance that all control issues and instances
of fraud, if any, within the Company have been detected. These inherent
limitations include the realities that judgments in decision-making can be
faulty, and that breakdowns can occur because of simple error or mistake.
Additionally, controls can be circumvented by the individual acts of some
persons, by collusion of two or more people, or by management override of the
internal control. The design of any system of controls also is based in part
upon certain assumptions about the likelihood of future events, and there can be
no assurance that any design will succeed in achieving its stated goals under
all potential future conditions. Over time, control may become inadequate
because of changes in conditions, or the degree of compliance with the policies
or procedures may deteriorate.


9
 Table of Contents


PART
II – OTHER INFORMATION





Item1.     Legal Proceedings





We are
not a party to any pending legal proceeding. We are not aware of any pending
legal proceeding to which any of our officers, directors, or any beneficial
holders of 5% or more of our voting securities are adverse to us or have a
material interest adverse to us.





Item2.     Unregistered Sales of Equity
Securities and Use of Proceeds





None





Item3.     Defaults upon Senior
Securities





None





Item4.     Submission of Matters to a Vote
of Security Holders





No
matters have been submitted to our security holders for a vote, through the
solicitation of proxies or otherwise, during the quarterly period ended December
31, 2007.





Item5.     Other Information





None





Item6.      Exhibits





ExhibitNumber
            Description
      of Exhibit31.1
            Certification of Chief Executive Officer pursuant to 18
      U.S.C. Section 1350, as adopted pursuant to Section 302 of the
      Sarbanes-Oxley Act of 200231.2
            Certification of Chief Financial Officer pursuant to 18
      U.S.C. Section 1350, as adopted pursuant to Section 302 of the
      Sarbanes-Oxley Act of 200232.1
            Certification of Chief Executive Officer and Chief
      Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant
      to Section 906 of the Sarbanes-Oxley Act of
  2002


10
 Table of Contents




SIGNATURES





In
accordance with 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.





Sunberta
      Resources Inc.Date:
            February
      12, 2008By:       /s/ Kelly
      Sundberg
              Kelly
      Sundberg
              Title:Chief
      Executive Officer and
Director