UNITED
      STATES


SECURITIES
      AND EXCHANGE COMMISSION


Washington,
      D.C. 20549




FORM
      10-Q




(Mark
      One)




S   QUARTERLY
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934




For
      the
      quarterly period ended March 31,
      2008.


or




£   TRANSITION
      REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF
      1934




For
      the
      transition period from
      _______________________  to  ___________________________




Commission
      File Number  333-143570


JJ&R
      VENTURES, INC.


(Exact
      name of registrant as specified in its charter)




Nevada
            20-8610073(State
                or other jurisdiction of incorporation or organization)
            (I.R.S.
                Employer Identification No.)251
                Jeanell Dr., Suite 3,
              Carson
                City, NV
            89703
              (Zip
                Code)(Address
                of principal executive offices)




(831)
      393-1396


(Registrant’s
      telephone number, including area code)




_______________________________________________________


(Former
      name, former address and former fiscal year, if changed since last
      report)




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.




S   Yes£    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.  See the definitions of “large accelerated filer,”
“accelerated filer” and “smaller reporting company” in Rule 12b-2 of the
      Exchange Act.




Large
      accelerated filer £                                                                                                       
       Accelerated filer £




Non-accelerated
      filer £  (Do
      not check if a smaller reporting
      company)                  
Smaller reporting company S




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




As
      of May
      6, 2008, there were 22,345,500 shares of common stock, $.0001 par value, issued
      and outstanding.




1








PART
      I - FINANCIAL INFORMATION








ITEM
      1.  FINANCIAL STATEMENTS




The
      accompanying financial statements have been prepared by the Company without
      audit.  In the opinion of management, all adjustments (which include
      only normal recurring adjustments) necessary to present fairly the financial
      position, results of operations and cash flows at March 31, 2008 and 2007 and
      for the periods then ended have been made.  Certain information and
      footnote disclosures normally included in financial statements prepared in
      accordance with accounting principles generally accepted in the United States
      of
      America have been condensed or omitted.  It is suggested that these
      condensed financial statements be read in conjunction with the financial
      statements and notes thereto included in the Company’s December 31, 2007 audited
      financial statements.  The results of operations for the periods ended
      March 31, 2008 and 2007 are not necessarily indicative of the operating results
      for the full year.
























2


JJ
&
R
      Ventures, Inc.


Condensed
      Balance Sheet


March
      31, 2008 and December 31, 2007






ASSETS
            
            
            
            
            2008
            2007Current
                assetsCash
                in bank
            
            
            
            $
            54,079
            $
            8,013Restricted
                cash
            
            
            
            
            0
            
            106,550Prepaid
                inventory
            
            
            
            
            17,355
            
            0Total
                current assets
            
            
            
            71,434
            
            114,563Fixed
                AssetsFurniture
                and EquipmentComputer
            
            
            
            
            1,993
            
            1,993Accumulated
                depreciation
            
            
            
            (299)
            
            (199)Total
                Fixed Assets
            
            
            
            1,694
            
            1,794Total
                assets
            
            
            $
            73,128
            $
            116,357LIABILITIES
                AND SHAREHOLDERS' EQUITYCurrent
                liabilitiesAccounts
                payable-trade
            
            
            $
            2,055
            $
            22,401Accounts
                payable
            
            
            
            
            0
            
            1,000Accrued
                interest
            
            
            
            
            0
            
            149Proceeds
                from unissued stock sales
            
            
            0
            
            114,550Fees
                to related party
            
            
            
            7,900
            
            0Total
                current liabilities
            
            
            
            9,955
            
            138,100Notes
                Payable-computer
            
            
            
            1,771
            
            1,862Notes
                payable related parties
            
            
            
            0
            
            3,000Total
                Long-Term Liabilities
            
            
            1,771
            
            4,862Total
                liabilities
            
            
            
            11,726
            
            142,962Shareholders'
                Equity (deficit)Preferred
                stock, 5,000,000 shares, $.0001 par value,authorized,
                0 outstanding
            
            
            
            0
            
            0Common
                stock, 200,000,000 shares, $.0001 par value,authorized,
                22,345,500 outstanding
            
            
            2,235
            
            2,120Paid
                in capital
            
            
            
            
            126,015
            
            11,580Retained
                deficit
            
            
            
            
            (66,848)
            
            (40,305)Total
                shareholders' equity
            
            
            61,402
            
            (26,605)Total
                liabilities and shareholders' equity
            
            $
            73,128
            $
            116,357 The
        accompanying notes are an integral part of these financial statements


3


JJ
&
      R Ventures, Inc.


Condensed
      Statement of Operations


For
      the
      three months ended March 31, 2008 and Date of Inception,


March
      2,
      2007 to March 31, 2007






2008
            
            2007Revenues
            
            
            
            
            
            0
            
            0ExpensesBank
                charges
            
            
            
            
            105
            
            7Computer
                and internet expenses
            
            
            272
            
            0Filing
                fees
            
            
            
            
            1,125
            
            0Depreciation
                Expense
            
            
            
            100
            
            0Office
                supplies
            
            
            
            
            644
            
            0Professional
                fees
            
            
            
            
            23,435
            
            4,500Telephone
                expenses
            
            
            
            683
            
            0Total
                expenses
            
            
            
            26,364
            
            4,507Net
                loss from operations
            
            
            
            (26,364)
            
            (4,507)Interest
                Expense
            
            
            
            
            (179)
            
            0Net
                income (loss)
            
            
            
            (26,543)
            
            (4,507)Loss
                per common share
            
            
            
            ($0.01)
            $
            ($0.01)Weighted
                average ofshares
                outstanding
            
            
            
            
            22,345,500
            
            21,200,000






















The
      accompanying notes are an integral part of these financial statements






4




JJ
&
      R Ventures, Inc


Condensed
      Statement of Retained Equity


For
      the
      three months ended March 31, 2008 and Date of Inception,


March
      2,
      2007 to March 31, 2007






Common
                stockPaid-In
            
            RetainedShares
            
            Amount
            
            Capital
            
            Deficit
            
            TotalMarch
                2, 2007
            
            21,200,000
            $
            2,120
            $
            11,580
            $
            0
            $
            13,700Net
                loss for the period
            
            
            
            
            
            
            (4,507)
            
            (4,507)March
                31, 2007
            
            21,200,000
            $
            2,120
            $
            11,580
            $
            (4,507)
            $
            9,193December
                31, 2007
            
            21,200,000
            $
            2,120
            $
            11,580
            $
            (40,305)
            $
            (26,605)Sale
                of Stock
            
            1,145,500
            
            115
            
            114,435
            
            
            
            114,550Net
                loss for the period
            
            
            
            
            
            
            (26,543)
            
            (26,543)March
                31, 2008
            
            22,345,500
            $
            2,235
            $
            126,015
            $
            (66,848)
            $
            61,402




























The
      accompanying notes are an integral part of these financial statements




5




JJ
&
      R Ventures


Condensed
      Statement of Cash Flows


For
      the
      three months ended March 31, 2008 and Date of Inception,


March
      2,
      2007 to March 31, 2007


2008
            2007CASH
                FLOWS FROMOPERATING
                ACTIVITIESNet
                income (loss)
            
            
            
            
            $
            (26,543)
            $
            (4,507)Adjustment
                to reconcile net to net cashprovided
                by operating activitiesDepreciation
            
            
            
            
            
            100
            
            0Decrease
                in accounts payable
            
            
            
            (21,346)
            
            0Decrease
                in accrued interest
            
            
            
            (149)
            
            0Decrease
                in Loans PY
            
            
            
            
            (91)
            
            0Increase
                in state franchise tax
            
            
            
            0
            
            0(Increase)
                in prepaid expenses
            
            
            
            (17,355)
            
            0Decrease
                in cash deposits from stock
            
            
            106,550
            
            0Increase
                in fees to related party
            
            
            
            7,900
            
            0Rounding
                error
            
            
            
            
            (1)NET
                CASH PROVIDEDBY
                OPERATING ACTIVITIES
            
            
            
            49,066
            
            (4,507)INVESTING
                ACTIVITIESSale
                of Stock
            
            
            
            
            
            0
            
            0NET
                CASH USED ININVESTING
                ACTIVITIESComputer
                purchase
            
            
            
            
            0
            
            0NET
                CASH REALIZEDFROM
                INVESTING ACTIVITIES
            
            
            
            0
            
            0FINANCING
                ACTIVITIESProceeds
                fm unissued stocks sale
            
            
            
            (114,550)
            
            0Sale
                of common stock
            
            
            
            
            114,550
            
            13,700Related
                party notes
            
            
            
            
            (3,000)
            
            0NET
                CASH REALIZEDFROM
                FINANCING ACTIVITIES
            
            
            
            (3,000)
            
            13,700INCREASE
                IN CASHAND
                CASH EQUIVALENTS
            
            
            
            46,066
            
            9,193Cash
                and cash equivalentsat
                the beginning of the year
            
            
            
            
            8,013
            
            0CASH
                AND CASH EQUIVALENTSAT
                YEAR END
            
            
            
            
            $
            54,079
            $
            9,193






The
      accompanying notes are an integral part of these financial statements






6






JJ&R
      Ventures, Inc.


Notes
      to
      Condensed Financial Statements


March
      31,
      2008








Note
      A:
Summary
      of
      Significant Accounting Policies




Basis
      of
      presentation




The
      accompanying interim condensed financial statements are unaudited, but in the
      opinion of management of JJ&R Ventures, Inc. (the Company), contain all
      adjustments, which include normal recurring adjustments, necessary to present
      fairly the financial position at March 31, 2008, the results of operations
      for
      the three months ended March 31, 2008 and from the Date of Inception, March
      2,
      2007 to March 31, 2007, and cash flows for the three months ended March 31,
      2008
      and from the Date of Inception, March 2. 2007 to March 31, 2007.  The
      balance sheet as of December 31, 2007 is derived from the Company’s audited
      financial statements.




Certain
      information and footnote disclosures normally included in financial statements
      that have been prepared in accordance with generally accepted accounting
      principles have been condensed or omitted pursuant to the rules and regulations
      of the Securities and Exchange Commission, although management of the Company
      believes that the disclosures contained in these financial statements are
      adequate to make the information presented therein not misleading. For further
      information, refer to the financial statements and the notes thereto included
      in
      the Company’s Annual Report on Form 10-KSB for the fiscal year ended December
      31, 2007, as filed with the Securities and Exchange Commission.




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




The
      results of operations for the nine months ended March 31, 2008 are not
      necessarily indicative of the results of operations to be expected for the
      full
      fiscal year ending December 31, 2008.




Description
      of business




The
      Company was incorporated under the laws of the State of Nevada on March 2,
      2007.  The principal activities of the Company, from the beginning of
      the development stage, have been organizational matters and the sale of
      stock.  The Company was formed to provide child education
      services.






Earnings
      (Loss) Per Share




Basic
      earnings per share is computed by dividing the net income available to common
      stockholders by the weighted average number of common shares outstanding during
      the period.














7






JJ&R
      Ventures, Inc.


Notes
      to
      Condensed Financial Statements


March
      31,
      2008








Note
      B:  Recent
      Accounting Pronouncements




In
      September 2006, the FASB issued Statement of Financial Accounting Standards
      (“SFAS”) No. 157, Fair Value Measurements (“SFAS No. 157”). SFAS
      No. 157 defines fair value, establishes a framework for measuring fair
      value and enhances disclosures about fair value measures required under other
      accounting pronouncements, but does not change existing guidance as to whether
      or not an instrument is carried at fair value. SFAS No. 157 is effective
      for fiscal years beginning after November 15, 2007. We are currently
      reviewing the provisions of SFAS No. 157 to determine the impact, if any,
      on our condensed consolidated financial statements.




In
      February 2007, the FASB issued SFAS No. 159, The Fair Value Option for
      Financial Assets and Financial Liabilities - Including an Amendment of FASB
      No. 115 ("SFAS No. 159"). SFAS No. 159 permits companies to
      choose to measure many financial instruments and certain other items at fair
      value in order to mitigate volatility in reported earnings caused by measuring
      related assets and liabilities differently without having to apply complex
      hedge
      accounting provisions. SFAS No. 159 is effective for our fiscal year ending
      March 31, 2009. We are currently assessing the impact, if any, of this
      statement on our condensed consolidated financial statements.




In
      December 2007, the FASB issued SFAS No. 141(R), Business Combinations,
      or (“SFAS 141(R)”). SFAS 141(R) establishes principles and requirements for how
      the acquirer of a business recognizes and measures in its financial statements
      the identifiable assets acquired, the liabilities assumed, and any
      noncontrolling interest in the acquiree. SFAS 141(R) also provides guidance
      for
      recognizing and measuring the goodwill acquired in the business combination
      and
      determines what information to disclose to enable users of the financial
      statements to evaluate the nature and financial effects of the business
      combination. The provisions of SFAS 141(R) are effective for financial
      statements issued for fiscal years beginning after December 15, 2008. We
      are currently assessing the financial impact of SFAS 141(R) on our consolidated
      financial statements.




In
      December 2007, the FASB issued SFAS 160, Noncontrolling
      Interests in Consolidated Financial Statements — An Amendment of ARB
      No. 51(“SFAS 160”). SFAS 160 amends Accounting Research Bulletin
      No. 51, “Consolidated Financial Statements,” or ARB 51, to establish
      accounting and reporting standards for the noncontrolling interest in a
      subsidiary and for the deconsolidation of a subsidiary. This statement also
      amends certain of ARB 51’s consolidation procedures for consistency with the
      requirements of SFAS 141(R). In addition, SFAS 160 also includes expanded
      disclosure requirements regarding the interests of the parent and its
      noncontrolling interest.














8






JJ&R
      Ventures, Inc.


Notes
      to
      Condensed Financial Statements


March
      31,
      2008






The
      provisions of SFAS 160 are effective for fiscal years beginning after
      December 15, 2008. Earlier adoption is prohibited. We are currently
      assessing the financial impact of SFAS 160 on our consolidated financial
      statements.






In
      March
      2008, the FASB issued Statement of Financial Accounting Standards ("SFAS")
      No. 161, Disclosures
      about
      Derivative Instruments and Hedging Activities (SFAS 161).
      SFAS 161 amends and expands the disclosure requirements of SFAS 133, Accounting
      for
      Derivative Instruments and Hedging Activities. It requires qualitative
      disclosures about objectives and strategies for using derivatives, quantitative
      disclosures about fair value amounts of gains and losses on derivative
      instruments, and disclosures about credit-risk-related contingent features
      in
      derivative agreements. This statement is effective for financial statements
      issued for fiscal years beginning after November 15, 2008.




Note
      C:
Income
      taxes




The
      benefit for income taxes from operations consisted of the following components:
      current tax benefit of $18,643 resulting from a net loss before income taxes,
      and deferred tax expenses of $18,643 from a valuation allowance recorded against
      the deferred tax asset resulting from net operating losses.  Net
      operating loss carryforward will expire in 2027.




The
      valuation allowance will be evaluated at the end of each year, considering
      positive and negative evidence about whether the asset will be
      realized.  At the time, the allowance will either be increased or
      reduced; reduction would result in the complete elimination of the allowance
      if
      positive evidence indicates that the value of the deferred tax asset is no
      longer required.




Note
      D:
Sale
      of stock




During
      the month of January, 2008, escrow closed on funds raised through an IPO in
      2007.  From the offering, the Company raised $114,550 on the sale of
      1,145,500 at $0.10 per share.




Note
      E.
Related
      Party Transactions




During
      the period ending March 31, 2008, the Company repaid a $3,000 loan from one
      of
      its shareholders, plus $194 in accrued interest.  The company has not
      borrowed any additional funds from shareholders or related parties as of March
      31, 2008.




During
      the period ended March 31, 2008, the company accrued $20,000 in management
      fees
      to be paid to a related party for the management of day-to-day
      operations.  Of those fees accrued, the company paid $12,100 as of
      March 31, 2008.














9






JJ&R
      Ventures, Inc.


Notes
      to
      Condensed Financial Statements


March
      31,
      2008






Note
      F:
Going
      concern




The
      accompanying financial statements have been prepared on a going concern basis,
      which contemplates the realization of assets and the settlement of liabilities
      and commitments in the normal course of business.  As reflected in the
      accompanying financial statements, the company has a net loss of $26,543, a
      negative working capital deficiency of $49,066 and a stockholders’ deficiency of
      $66,848.  These factors raise substantial doubt about its ability to
      continue as a going concern.  The ability to the Company to continue
      as a going concern is dependent on the company’s ability to raise additional
      funds and implement its business plan.  The financial statements do
      not include any adjustments that might be necessary if the company is unable
      to
      continue as a going concern.






Note
      G:
Note
      Payable




The
      Company purchased a computer and financed it for five years at an interest
      rate
      of 29.24%.  The five yearprincipal payments are as
      flows:








2008                                 
      $201




2009                                 
      $269




2010                                 
      $359




2011                                 
      $479




2012                                 
      $555












10




ITEM
      2.  MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
      RESULTS OF OPERATIONS




FORWARD-LOOKING
      STATEMENT NOTICE




This
      Form
      10-Q contains certain forward-looking statements within the meaning of the
      Private Securities Litigation Reform Act of 1995.  For this purpose
      any statements contained in this Form 10-Q that are not statements of historical
      fact may be deemed to be forward-looking statements.  Without limiting
      the foregoing, words such as “may,” “will,” “expect,” “believe,” “anticipate,”
“estimate” or “continue” or comparable terminology are intended to identify
      forward-looking statements.  These statements by their nature involve
      substantial risks and uncertainties, and actual results may differ materially
      depending on a variety of factors, many of which are not within our
      control.  These factors include but are not limited to economic
      conditions generally and in the industries in which we may participate;
      competition within our chosen industry, including competition from much larger
      competitors; technological advances and failure to successfully develop business
      relationships.




Description
      of Business.




General




We
      were
      formed as a Nevada corporation on March 2, 2007 as JJ&R Ventures,
      Inc.  We are in the business of developing and marketing educational
      book series, consisting of books, presentations, and flash cards focusing on
      healthy nutrition information for children.  Our goal is to promote
      our books and educational materials by also developing educational programs
      for
      kids and parents throughout the United States.  The educational
      programs will start with our “What’s in My Food?” series designed to help kids
      to see the value of eating healthy.




Our
      business




JJ&R
      is in the business of developing children’s books, flash cards, and other
      learning materials on most urgent and popular subjects for sale to the general
      public.




Initially,
      we plan on focusing primarily on the subject of healthy eating habits for
      kids.  Childhood obesity is a very hot topic discussed daily in the
      news media.  We believe that our initial product, “What’s in My Food?”
will attract the attention of parents and early education specialists and will
      help us enter the competitive market of children’s books and educational
      materials.  What’s in My Food series of books and flash cards address
      what we believe to be a current gap in health and living section of children’s
      literature and are designed to teach the kids and their parents how to make
      good
      choices for healthy living and interactions with others through stories as
      seen
      through the eyes of a child. The book is currently designed to be up to 30
      pages
      long, in paper back and in full color.  We believe that a competitive
      bright styling of the book and other related materials will initially appeal
      to
      the kids and attract their interest, and will fit in with the standards of
      most
      book stores.




Our
      second line of products, currently under development, is foreign language
      learning materials.  JJ&R is developing foreign language flash
      cards, printed on a solid gloss paper stock for the durability and ease of
      use.  Parents and early education professionals will be able to
      introduce young learners to multiple languages through repetitive use of our
      flash cards, with each card showing a word in English, Spanish and sign
      language.  Each card will also include a picture to visually connect
      with the word and help the child hold it in the long term memory bank.




Our
      revenues will be derived from sales of our educational products.  We
      also plan on organizing seminars designed to attract children and their parents
      and put them in touch with the professionals specializing in the subject matter
      covered by the seminar.  For example, for our “What’s in My Food”
series seminars, we may invite local pediatricians, nutritionists and diet
      specialists to give lectures to local kids and their parents on the values
      of
      good eating.  The seminars will be free to the attendants, but
      fee-based to the presenters since the seminars will be a valuable way for these
      professionals to attract new clients.  JJ&R will be actively
      marketing its products both to the attendants and the presenters, providing
      for
      a good cross-marketing opportunity.  However, since we have no
      experience in seminar organization, our revenues are difficult to predict from
      period to period.  We intend to target preschools, elementary schools,
      home school groups & after school programs and need to cultivate a
      significant base of users in order to generate a ratable flow of sales and
      revenue.  We do not believe that any single customer will be our major
      revenue stream.




Our
      reputation and positive feedback is dependent on our ability to meet customers’
expectations and delivering informative and quality materials.  It is
      critical that our quality of product meets customers’ expectations in order for
      us to attract repeat business.We
      intend to demonstrate to our customers that we have quality products and that
      we
      keep up with the subjects that are most interesting and current.




The
      pricing structure of our products may inhibit our ability to be
      profitable.  We have researched the existing market for our products
      and have made a reasonable estimate with respect to the pricing structure
      required to attract business.  Unfortunately, at this time our
      management is less experienced in this area than many of our
      competitors.  We may find that while keeping our pricing competitive,
      we experience more labor hours than our competitors would on a given product,
      and thus may show less of a profit margin on sales.






11




Our
      strategy




Our
      purpose is to be the leading content developer and distributor of children’s
      books and learning materials in popular areas possibly underserved by the
      industry.  Customer centricity will be a defining value in everything
      we do.  In order to accomplish our purpose, we have implemented a
      strategy that includes:




•           
      Publishing of our existing book and learning materials “What’s in My Food?”
series andcommencing initialmarketing.  Once our materials are
      published we can proceed with the marketing efforts though the self-publishing
      group, hands-on presentations to schools and other educational facilities,
      book
      signings, and the company’s website.




•           
      Improved subject selection and innovation capabilities. Achieving the necessary
      steps for us togrow mayrequire significant improvements to our subject selection
      and innovation structure and external delivery platforms.Once our core business
      of product marketing is established, we intend to develop enhanced technology
      platforms capable of streaming video, interactive e-learning, distributed
      e-learning and Web advertising to compliment our basic paper product
      sales.




•           
      Enhanced core offerings. Our overall brand strategy will be redefined and
      redirected once new subjects becomedominating in the media. Currently, we
      believe that we’ve identified a major subject on the public’s mind,childhood
      obesity.  We believe that as parents strive to keep their children
      healthy, they will see value in teaching the kids good eating skills instead
      of
      just providing the food.  JJ&R looks to address the growing market
      of health oriented parents and to maximize marketing effectiveness by publishing
      and selling children’s books and learning materials on the
      subject.  Further, we intend to develop new interactive and online
      distributed content for all brands.




•           
      Increased lifetime customer value. We also intend to continually enhance the
      customer experience and increasethe lifetime value of each client in order
      to
      retain customers, attract new customers and generate additionalrevenues. We
      intend to accomplish this in part by offering additional materials and subjects
      for the customer to choose from, thus encouraging the customer to come back
      to
      our line of products when looking for good reading and educational materials
      for
      their kids.




Marketing
      strategy




Our
      sales
      and marketing efforts are focused on strengthening our name and building our
      reputation as an innovative and quality provider of children’s books and
      learning materials.  We intend to establish our initial users via
      existing relationships that we have and will develop with self-publishing
      marketing companies, local parents, schools, and other early education
      professionals.




We
      will
      submit a link to our website to other websites offering children’s books and
      learning materials.  To improve our chances of attracting repeat
      customers we are planning on adding new products and coming out with new
      subjects complimenting our materials.




We
      believe that initially we will be able to operate at near capacity in the near
      future from customers that will be referred by our existing contacts.




We
      believe that our clients will find the values and benefits of our services
      to be
      superior to their other options.  We plan to provide our customers
      with:




·
            Expanded
                channel reach.  Through strategic partnerships, alliances and
                new business models, we may be able to generate new revenues without
                incurring significant additional marketing or administrative
                costs.  We intend to identify potential partnerships and
                alliances that can result in increased revenues. We will research
                underserved market segments and changes in the children’s books market
                that will provide insights to reach new market segments.  We
                will evaluate complementary business possibilities, including potentially
                entering whole-sale and commission-based internet marketing
                venues.




·
            We
                also plan to gradually expand our subject offerings and geographical
                markets. We are currently developing two core educational subjects
                and
                learning programs which we will market nationwide through the Internet,
                but also locally through hands-on presentations and seminars with
                our
                test-market being mainly in Northern California.  Our seminar
                attendants will be initially invited to attend free introductory
                workshops
                related to a specific educational subject which can be hosted by
                our
                President and CEO, also the book author, or a local pediatrician
                or
                nutritionist and held at a local school. The subject, date and location
                of
                the training session can be advertised in local newspapers, on our
                Website, through fliers posted at local schools, and through direct
                mailings to schools and parents. At the free informational workshop,
                the
                attendants may purchase our books and reference materials on the
                subject
                discussed, and may elect to receive further information about books
                and
                learning materials on other subjects we
                offer.










12






Competition




The
      market for children’s books and learning materials is highly
      competitive.  Additionally, since more and more attention is being
      brought to the subject of childhood obesity, there have been an increasing
      number of businesses that cater to the same audience as us.  We expect
      that this will continue to be the trend in this product niche.  Some
      of our competitors include DiscoveryToys®, Kazoo Toys, S&S Educational Toys,
      Teachme2.com, Joonglee.com, as well as others.




Many
      of
      these businesses have longer operating histories and significantly greater
      financial, technical, marketing and managerial resources than we
      do.  There are relatively low barriers to entry into our
      business.  While we regard our educational materials, products and
      future trademarks as proprietary and rely primarily on federal statutory and
      common law protections to protect our interests in these materials, some of
      our
      proprietary materials may contain commonly used terms and do not afford us
      significant trademark protection that would preclude or inhibit competitors
      from
      designing materials with similar features as our products.  We expect
      that we will continue to face additional competition from new entrants into
      the
      market in the future.




Our
      business is in an evolving industry and we may not be able to keep up with
      the
      market for our products.  If we do not keep pace with changing trends
      and customer preferences, our current products may become obsolete or
      unmarketable.




Governmental
      Regulation




Although
      we intend to comply with all applicable laws and regulations, we cannot assure
      you that we are in compliance or that we will be able to comply with all future
      laws and regulations.  Additional federal or state legislation, or
      changes in regulatory implementation, may limit our activities in the future
      or
      significantly increase the cost of regulatory compliance.  If we fail
      to comply with applicable laws and regulations, criminal sanctions or civil
      remedies, including fines, injunctions, or seizures, could be imposed on
      us.  This could have a material adverse effect on our
      operations.




Several
      proposals have
      been made at the U.S. state and local level that would impose additional
      taxes on the sale of goods and services through the Internet. These proposals,
      if adopted, could substantially impair the growth of e-commerce, and could
      diminish our opportunity to derive financial benefit from our activities. In
      December 2004, the U.S. federal government enacted legislation extending
      the moratorium on states and other local authorities imposing access or
      discriminatory taxes on the Internet through November 2007. This moratorium
      does
      not prohibit federal, state, or local authorities from collecting taxes on
      our
      income or from collecting taxes that are due under existing tax rules. In
      conjunction with the Streamlined Sales Tax Project, the U.S. Congress
      continues to consider overriding the Supreme Court’sQuilldecision,
      which
      limits the ability of state governments to require sellers outside of their
      own
      state to collect and remit sales taxes on goods purchased by in-state residents.
      An overturning of theQuilldecision
      would harm our users and our business.




Current
      Status




Our
      book
“What’s in My Food” is now being edited and revised.  The next step
      will be to illustrate the book and initiate promotional set up.  We
      believe it will take a minimum of six months for publication.




Employees




At
      the
      present time Deborah Flores is our only employee as well as our sole officer
      and
      director and a major shareholder.  Mrs. Flores will devote such time
      as required to actively market and further develop our services and software
      products.  At present, we expect Mrs. Flores will devote at least 30
      hours per week to our business.  We expect to contract the services of
      a web hosting company and use their central server for our web site
      needs.  We do not anticipate hiring any additional employees until
      such time as additional staff is required to support our operations.




Description
      of Property




We
      currently do not maintain a store front or an office and all our operations
      are
      conducted from the home office provided by our officer and director Deborah
      Flores at no cost.  We do not have any written agreement regarding our
      office space.  Our address is 251 Jeanell
      Dr., Suite
      3, Carson City, NV 89703.  Our telephone number is
      831-393-1396.  We anticipate this situation will be maintained
      for at least the next twelve months.  The facility meets our current
      needs, however should we expand in the future, we may have to
      relocate.  If we have to relocate, we will seek office space at or
      below then prevailing rates.






13




Results
      of Operations for the Three Month Periods Ended March 31, 2008 and 2007




The
      Company had general and administrative expenses during the three months ended
      March 31, 2008 of $26,364 and interest expense of $179 resulting in a net loss
      of $26,543.  During the same period in 2007, the Company experienced
      $4,507 in general and administrative expenses and $-0- in interest expense
      resulting in a net loss of $4,507.  The Company anticipates incurring
      expenses relative to its SEC reporting obligations which will include legal
      and
      accounting expenses.




During
      the period ending March 31, 2008, we repaid a $3,000 loan from one of our
      shareholders plus $194 in accrued interest.  During the same period,
      we accrued $20,000 in management fees to be paid to our
      officer/director.  Of those fees accrued, we paid $12,100 as of March
      31, 2008.




Liquidity
      and Capital Resources




At
      March
      31, 2008, the Company’s total assets consisted of $54,079 in cash.
 Liabilities at March 31, 2008 totaled $11,726 and consisted of $2,055 in
      accounts payable – trade, $7,900 in fees to related parties and $1,771 in a note
      payable.




The
      Company has filed a registration statement on Form SB-2 with the Securities
      and
      Exchange Commission to register 3,000,000 shares of common stock for sale at
      a
      price of $.10 per share for a total of up to $300,000.  The
      registration statement was declared effective on June 27, 2007. The Company
      closed its offering on January 2, 2008 and had raised a total of $114,550
      through the sale of 1,145,500 shares of common stock.




The
      following table sets forth our use of proceeds from the sale of the 1,145,500
      shares of common stock.




TOTAL
      NET
      PROCEEDS








Total
      Proceeds                                     $114,550


Less
      Estimated Offering Expenses      
      15,420





Net
      Proceeds
      Available                        
$ 99,130





Use
      of
      Net Proceeds


Website
      Maintenance                       
 -0-


Marketing                                    
       1,960


Equipment                                     
      9,481


Pay
      off
      notes                                
 3,194


Legal/Accounting                   
                 975


Salary                                         
       12,100


Publishing                                    
      17,355


Working
      capital
                     
   $54,065





TOTAL
      NET
      PROCEEDS                   
$99,130




In
      the
      past we have relied on advances from our president or shareholders to cover
      our
      operating costs.   Management anticipates that have sufficient
      capital to meet our needs through the next 12 months.  However, there
      can be no assurances to that effect.  Our need for capital may change
      dramatically if we acquire an interest in a business opportunity during that
      period.




At
      present, we have no understandings, commitments or agreements with respect
      to
      the acquisition of any business venture, and there can be no assurance that
      we
      will identify a business venture suitable for acquisition in the
      future.  Further, we cannot assure that we will be successful in
      consummating any acquisition on favorable terms or that we will be able to
      profitably manage any business venture we acquire.  Should we require
      additional capital, we may seek additional advances from officers, sell common
      stock or find other forms of debt financing.








14






ITEM
      3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.




Not
      required by smaller reporting companies.




ITEM
      4T.  CONTROLS AND PROCEDURES.




Our
      management with the participation and under the supervision of our Chief
      Executive Officer and Chief Financial Officer reviewed and evaluated the
      effectiveness of the design and operation of our disclosure controls and
      procedures (as defined in Rule 13a-15(e) or 15d-15(e) of the Exchange Act)
      as of
      the end of the period covered by this report. Based upon their evaluation,
      our
      Chief Executive Officer and Chief Financial Officer concluded that, as of the
      end of such period, our disclosure controls and procedures are effective and
      sufficient to ensure that we record, process, summarize, and report information
      required to be disclosed in the reports we filed under the Exchange Act within
      the time periods specified in the Securities and Exchange Commission's rules
      and
      regulations.




There
      were no changes in the Company's internal controls over financial reporting,
      known to the chief executive officer or the chief financial officer, that
      occurred during the period covered by this report that has materially affected,
      or is reasonably likely to materially affect, the Company's internal control
      over financial reporting.




PART
      II – OTHER INFORMATION




ITEM
      1.  LEGAL PROCEEDINGS.




None.




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




The
      Company did not sell or issue any securities during the period covered by this
      report.




ITEM
      3.   DEFAULTS UPON SENIOR SECURITIES.




None




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




No
      matters were submitted during the period covered by this report to a vote of
      security holders.




ITEM
      5.   OTHER INFORMATION.




None






15




ITEM
      6.   EXHIBITS.




Copies
      of
      the following documents are included as exhibits to this report pursuant to
      Item
      601 of Regulation S-K.




Exhibit
                No.
            Title
                of Document
            Location31.1
            Certification
                of the Principal Executive Officer/ Principal Financial Officer pursuant
                to Section 302 of the Sarbanes-Oxley Act of 2002
            Attached32.1
            Certification
                of the Principal Executive Officer/ Principal Financial Officer pursuant
                to U.S.C. Section 1350 as adopted pursuant to Section 906 of the
                Sarbanes-Oxley Act of 2002*
            Attached




*           
      The Exhibit attached to this Form 10-Q shall not be deemed "filed" for purposes
      of Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act") or
      otherwise subject to liability under that section, nor shall it be deemed
      incorporated by reference in any filing under the Securities Act of 1933, as
      amended, or the Exchange Act, except as expressly set forth by specific
      reference in such filing.




SIGNATURES




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




JJ&R
      VENTURES, INC.






Date:
                May 12, 2008
            By:/s/Deborah
                Flores


Deborah
                Flores, President and Chief Financial Officer






















16