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

                                   FORM 10-Q/A

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

                       For the Period ended March 31, 2009

                        Commission File Number 333-146263


                        Tres Estrellas Enterprises, Inc.
             (Exact name of Registrant as specified in its charter)

        Nevada                                                 20-8644177
(State of Incorporation)                                (IRS Employer ID Number)

                          3401 Adams Avenue, Suite 302
                            San Diego, CA 92116-2490
                    Phone: (775) 352-3896 Fax (775) 996-8780
          (Address and telephone number of principal executive offices)

                                 With Copies To:
                      Jill Arlene Robbins, Attorney at Law
                              1224 Washington Ave.
                           Miami Beach, Florida 33139
                  Telephone: (305) 531-1174 Fax: (305) 531-1274

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

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

Large accelerated filer [ ]                        Accelerated Filer [ ]

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

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

As of May 11, 2009, the registrant had 11,500,000 shares of common stock, $0.001
par value, issued and outstanding.
<PAGE>
ITEM 1. FINANCIAL STATEMENTS.

The reviewed financial statements for the quarter ended March 31, 2009
immediately follow.



                                       2
<PAGE>
                               GEORGE STEWART, CPA
                     2301 SOUTH JACKSON STREET, SUITE 101-G
                            SEATTLE, WASHINGTON 98144
                        (206) 328-8554 FAX (206) 328-0383


             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and
Stockholders of Tres Estrellas Enterprises, Inc.

I have reviewed the condensed balance sheet of Tres Estrellas Enterprises,  Inc.
(A Development  Stage  Company) as of March 31, 2009, and the related  condensed
statements of operations  for the three months ended March 31, 2009 and 2008 and
for the period from March 5, 2007  (inception)  to March 31, 2009, and condensed
statements  of cash flows for the three months ended March 31, 2009 and 2008 and
for the period from March 5, 2007 (inception) to March 31, 2009. These financial
statements are the responsibility of the company's management.

I conducted my review in  accordance  with the  standards of the Public  Company
Accounting  Oversight  Board  (United  States).  A review of  interim  financial
information  consists  principally of applying analytical  procedures and making
inquiries of persons  responsible  for financial and accounting  matters.  It is
substantially less in scope than an audit conducted in accordance with standards
of the Public Company Accounting  Oversight Board (United States), the objective
of which is the  expression of an opinion  regarding  the  financial  statements
taken as a whole. Accordingly, I do not express such an opinion.

Based on my review, I am not aware of any material  modifications that should be
made  to  the  accompanying  interim  financial  statements  for  them  to be in
conformity with generally accepted accounting principles in the United States of
America.

I have previously  audited,  in accordance with auditing standards of the Public
Company  Accounting  Oversight Board (United States),  the balance sheet of Tres
Estrellas  Enterprises,  Inc. (A  Development  Stage Company) as of December 31,
2008, and the related statements of operations, retained earnings and cash flows
for the year then ended (not presented herein); and in my report dated March 10,
2009, I expressed a going concern opinion on those financial  statements.  In my
opinion,  the information set forth in the accompanying  condensed balance sheet
as of December 31, 2008, is fairly stated, in all material respects, in relation
to the balance sheet from which it has been derived.



/s/ George Stewart, CPA
-------------------------------
Seattle, Washington
May 12, 2009

                                       3
<PAGE>
                        TRES ESTRELLAS ENTERPRISES, INC.
                          (A Development Stage Company)
                                 Balance Sheets
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
                                                                         As of              As of
                                                                        March 31,         December 31,
                                                                          2009               2008
                                                                        --------           --------
<S>                                                                     <C>                <C>
                                     ASSETS

CURRENT ASSETS
  Cash                                                                  $  1,159           $  4,803
                                                                        --------           --------
TOTAL CURRENT ASSETS                                                       1,159              4,803

OTHER ASSETS
  Organization Costs                                                       1,970              1,970
                                                                        --------           --------
TOTAL OTHER ASSETS                                                         1,970              1,970

                                                                        $  3,129           $  6,773
                                                                        ========           ========

                  LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)

CURRENT LIABILITIES
  Accounts Payable                                                         3,300              2,100
  Loan from Director                                                      24,470             22,470
                                                                        --------           --------
TOTAL CURRENT LIABILITIES                                                 27,770             24,570
                                                                        --------           --------

      TOTAL LIABILITIES                                                   27,770             24,570

STOCKHOLDERS' EQUITY (DEFICIT)
  Common stock, ($0.001 par value, 75,000,000 shares
   authorized; 11,500,000 shares issued and outstanding
   as of March 31, 2009 and December 31, 2008 respectively)               11,500             11,500
  Additional paid-in capital                                              23,500             23,500
  Deficit accumulated during exploration stage                           (59,641)           (52,797)
                                                                        --------           --------
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)                                     (24,641)           (17,797)
                                                                        --------           --------

      TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)                $  3,129           $  6,773
                                                                        ========           ========
</TABLE>


                 See Accompanying Notes and Accountant's Report

                                       4
<PAGE>
                        TRES ESTRELLAS ENTERPRISES, INC.
                          (A Development Stage Company)
                            Statements of Operations
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
                                                                                    March 5, 2007
                                        Three Months          Three Months           (inception)
                                           Ended                 Ended                 through
                                          March 31,             March 31,             March 31,
                                            2009                  2008                  2009
                                         -----------           -----------           -----------
<S>                                      <C>                   <C>                   <C>
REVENUES
  Revenues                               $        --           $        --           $        --
                                         -----------           -----------           -----------
TOTAL REVENUES                                    --                    --                    --

OPERATING COSTS
   Administrative Expenses                     6,844                16,720                59,641
                                         -----------           -----------           -----------
TOTAL OPERATING COSTS                          6,844                16,720                59,641
                                         -----------           -----------           -----------

NET INCOME (LOSS)                        $    (6,844)          $   (16,720)          $   (59,641)
                                         ===========           ===========           ===========

BASIC EARNINGS (LOSS) PER SHARE          $     (0.00)          $     (0.00)
                                         ===========           ===========
WEIGHTED AVERAGE NUMBER OF
 COMMON SHARES OUTSTANDING                11,500,000            11,500,000
                                         ===========           ===========
</TABLE>


                 See Accompanying Notes and Accountant's Report

                                       5
<PAGE>
                        TRES ESTRELLAS ENTERPRISES, INC.
                          (A Development Stage Company)
                            Statements of Cash Flows
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
                                                                                                       March 5, 2007
                                                                 Three Months       Three Months        (inception)
                                                                    Ended              Ended              through
                                                                   March 31,          March 31,          March 31,
                                                                     2009               2008               2009
                                                                   --------           --------           --------
<S>                                                                <C>                <C>                <C>
CASH FLOWS FROM OPERATING ACTIVITIES
  Net income (loss)                                                $ (6,844)          $(16,720)          $(59,641)
  Adjustments to reconcile net loss to net cash
   provided by (used in) operating activities:

  Changes in operating assets and liabilities:
    (Increase) decrease in Organizational Costs                          --                 --             (1,970)
    Increase (decrease) in Accounts Payable                           1,200                 --              3,300
    Increase (decrease) in Loan from Director                         2,000              4,000             24,470
                                                                   --------           --------           --------
          NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES        (3,644)           (12,720)           (33,841)

CASH FLOWS FROM INVESTING ACTIVITIES
  Acquisition of equipment                                               --                 --                 --
                                                                   --------           --------           --------
          NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES            --                 --                 --

CASH FLOWS FROM FINANCING ACTIVITIES
  Issuance of common stock                                           11,500
  Additional paid-in capital                                         23,500
                                                                   --------           --------           --------
          NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES            --                 --             35,000
                                                                   --------           --------           --------

NET INCREASE (DECREASE) IN CASH                                      (3,644)           (12,720)             1,159

CASH AT BEGINNING OF PERIOD                                           4,803             27,741                 --
                                                                   --------           --------           --------

CASH AT END OF PERIOD                                              $  1,159           $ 15,021           $  1,159
                                                                   ========           ========           ========

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION

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


                 See Accompanying Notes and Accountant's Report

                                       6
<PAGE>
Tres Estrellas Enterprises, Inc.
(A DEVELOPMENT STAGE COMPANY)
Notes to Financial Statements
March 31, 2009
--------------------------------------------------------------------------------

1. ORGANIZATION

     Tres Estrellas  Enterprises,  Inc. (the "Company") is a Nevada  corporation
     incorporated  on March 5, 2007. The Company is a development  stage company
     that intends to utilize the latest products and methods in pipe restoration
     plumbing contractor services for commercial and residential buildings.  The
     latest products and methods in pipe restoration  involve cleaning  existing
     pipes in buildings and applying the latest epoxy  coatings to the inside of
     the pipes.  These  products  and  methods  allow a  building's  pipes to be
     restored  without tearing out walls or pipes in the building.  To date, the
     Company's  activities have been limited to its formation and the raising of
     equity capital. The Company's fiscal year end is December 31.

     GOING CONCERN AND LIQUIDITY CONSIDERATIONS

     The accompanying  financial statements have been prepared assuming that the
     Company will continue as a going concern,  which contemplates,  among other
     things,  the  realization of assets and  satisfaction of liabilities in the
     normal  course of business.  As at March 31,  2009,  the Company had a loss
     from  operations  of $59,641,  stockholders'  deficit of ($24,641)  and has
     earned no revenues since inception.  The Company intends to fund operations
     through equity  financing  arrangements,  which may be insufficient to fund
     its capital  expenditures,  working capital and other cash requirements for
     the year ending December 31, 2009.

     The  ability  of the  Company  to  emerge  from  the  development  stage is
     dependent  upon,  among other  things,  obtaining  additional  financing to
     continue  operations,  development  of its business plan and  generation of
     revenue.

     These factors,  among others,  raise  substantial doubt about the Company's
     ability  to  continue  as  a  going  concern.  The  accompanying  financial
     statements  do not  include  any  adjustments  that might  result  from the
     outcome of this uncertainty.

2. SIGNIFICANT ACCOUNTING POLICIES

     a) BASIS OF PRESENTATION

     The  accounting  and  reporting  policies  of the  Company  conform to U.S.
     generally   accepted   accounting   principles  (US  GAAP)   applicable  to
     development stage companies.

     b) USE OF ESTIMATES

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

                                       7
<PAGE>
Tres Estrellas Enterprises, Inc.
(A DEVELOPMENT STAGE COMPANY)
Notes to Financial Statements
March 31, 2009
--------------------------------------------------------------------------------

2. SIGNIFICANT ACCOUNTING POLICIES - CONTINUED

     c) CASH AND CASH EQUIVALENTS

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

     d) FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE FINANCIAL INSTRUMENTS

     The  Company  has  adopted  Statement  of  Financial  Accounting  Standards
     ("SFAS") Number 119, "Disclosure About Derivative Financial Instruments and
     Fair  Value of  Financial  Instruments."  The  carrying  amount of  accrued
     liabilities  approximates  its fair value because of the short  maturity of
     this item.  Certain  fair value  estimates  may be subject to and  involve,
     uncertainties and matters of significant judgment,  and, therefore,  cannot
     be determined with precision.  Changes in assumptions  could  significantly
     affect  these  estimates.  The  Company  does not  hold or issue  financial
     instruments  for  trading   purposes,   nor  does  it  utilize   derivative
     instruments in the management of its foreign  exchange,  commodity price or
     interest rate market risks.

     e) SEGMENTED REPORTING

     SFAS Number 131,  "Disclosure  About  Segments of an Enterprise and Related
     Information",  changed the way public  companies report  information  about
     segments  of  their   business  in  their   quarterly   reports  issued  to
     shareholders.  It also requires entity-wide  disclosures about the products
     and services an entity provides,  the material  countries in which it holds
     assets and reports revenues and its major customers.

     f) FEDERAL INCOME TAXES

     Deferred income taxes are reported for timing differences  between items of
     income or expense  reported in the financial  statements and those reported
     for income tax purposes in accordance with SFAS Number 109, "Accounting for
     Income  Taxes",  which  requires the use of the  asset/liability  method of
     accounting  for income  taxes.  Deferred  income taxes and tax benefits are
     recognized  for the future tax  consequences  attributable  to  differences
     between the financial  statement  carrying  amounts of existing  assets and
     liabilities  and their  respective  tax bases,  and for tax loss and credit
     carryforwards.  Deferred  tax assets and  liabilities  are  measured  using
     enacted tax rates expected to apply to taxable income in the years in which
     those temporary  differences  are expected to be recovered or settled.  The
     Company  provides for deferred  taxes for the estimated  future tax effects
     attributable to temporary differences and carryforwards when realization is
     more likely than not.

                                       8
<PAGE>
Tres Estrellas Enterprises, Inc.
(A DEVELOPMENT STAGE COMPANY)
Notes to Financial Statements
March 31, 2009
--------------------------------------------------------------------------------

2. SIGNIFICANT ACCOUNTING POLICIES - CONTINUED

     g) EARNINGS (LOSS) PER SHARE

     The Company has  adopted  Financial  Accounting  Standards  Board  ("FASB")
     Statement  Number  128,   "Earnings  per  Share,"  ("EPS")  which  requires
     presentation  of basic and diluted EPS on the face of the income  statement
     for  all  entities  with  complex   capital   structures   and  requires  a
     reconciliation   of  the  numerator  and   denominator  of  the  basic  EPS
     computation   to  the  numerator  and   denominator   of  the  diluted  EPS
     computation.  In the  accompanying  financial  statements,  basic  earnings
     (loss) per share is computed by dividing  net  income/loss  by the weighted
     average number of shares of common stock outstanding during the period.

     h) STOCK-BASED COMPENSATION

     The Company  adopted the  provisions  of Statement of Financial  Accounting
     Standards  ("SFAS") No. 123(R),  "SHARE-BASED  PAYMENT",  which establishes
     accounting for equity instruments  exchanged for employee  services.  Under
     the provisions of SFAS 123(R), stock-based compensation cost is measured at
     the grant date,  based on the  calculated  fair value of the award,  and is
     recognized  as an expense  over the  employees'  requisite  service  period
     (generally the vesting period of the equity  grant).  The Company  accounts
     for share-based payments to non-employees,  in accordance with SFAS 123 (as
     originally  issued)  and  Emerging  Issues  Task  Force  Issue  No.  96-18,
     "ACCOUNTING FOR EQUITY  INSTRUMENTS THAT ARE ISSUED TO OTHER THAN EMPLOYEES
     FOR ACQUIRING, OR IN CONJUNCTION WITH SELLING, GOODS OR SERVICES".  For the
     period  ended  March  31,  2009 the  Company  did not have any  stock-based
     compensation.

     i) REVENUE RECOGNITION

     The Company  recognizes  revenue  from the sale of products and services in
     accordance  with  Securities  and  Exchange   Commission  Staff  Accounting
     Bulletin  No.  104  ("SAB   104"),   "Revenue   Recognition   in  Financial
     Statements." Revenue will consist of services income and will be recognized
     only when all of the following criteria have been met:

     (i)   Persuasive evidence for an agreement exists;
     (ii)  Service has occurred;
     (iii) The fee is fixed or determinable; and
     (iv)  Revenue is reasonably assured.

                                       9
<PAGE>
Tres Estrellas Enterprises, Inc.
(A DEVELOPMENT STAGE COMPANY)
Notes to Financial Statements
March 31, 2009
--------------------------------------------------------------------------------

3. CAPITAL STOCK

     a) AUTHORIZED STOCK

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

     b) SHARE ISSUANCES

     Since inception  (March 5, 2007), to March 31, 2009, the Company has issued
     the following shares:

     A total of  5,500,000  common stock shares to the sole officer and director
     at $0.002 per share for a total of $11,000.

     A total of 6,000,000  common stock shares to 40  unaffiliated  investors at
     $.004 per share for a total of  $24,000  pursuant  to an SB-2  Registration
     Statement.

4. INCOME TAXES

     The company has incurred operating losses of $59,641, which, if unutilized,
     will  begin to expire in 2027.  Future tax  benefits,  which may arise as a
     result  of  these  losses,  have  not been  recognized  in these  financial
     statements, and have been off set by a valuation allowance.

     Details of future income tax assets are as follows:

                                                              March 31, 2009
                                                              --------------
     Future income tax assets:
       Net operating  loss (from  inception
        (March 5, 2007 to March 31, 2009)                        $ 59,641
       Statutory tax rate (combined federal and state)                 34%
                                                                 --------
       Non-capital tax loss                                        20,278
       Valuation allowance                                        (20,278)
                                                                 --------
                                                                 $     --
                                                                 ========

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

                                       10
<PAGE>
Tres Estrellas Enterprises, Inc.
(A DEVELOPMENT STAGE COMPANY)
Notes to Financial Statements
March 31, 2009
--------------------------------------------------------------------------------

5. NEW ACCOUNTING PRONOUNCEMENTS

     Recent accounting  pronouncements  that are listed below did and/or are not
     currently  expected to have a material  effect on the  Company's  financial
     statements.

     FASB STATEMENTS:

     In February 2007, FASB issued Financial  Accounting Standards No. 159, "THE
     FAIR VALUE OPTION FOR FINANCIAL ASSETS AND FINANCIAL LIABILITIES--INCLUDING
     AN AMENDMENT OF FASB STATEMENT NO. 115." This Statement permits entities to
     choose to measure many  financial  instruments  and certain  other items at
     fair value.  The objective is to improve  financial  reporting by providing
     entities with the opportunity to mitigate  volatility in reported  earnings
     caused by measuring  related  assets and  liabilities  differently  without
     having to apply  complex hedge  accounting  provisions.  This  Statement is
     expected to expand the use of fair value  measurement,  which is consistent
     with the  Board's  long-term  measurement  objectives  for  accounting  for
     financial  instruments.  SFAS 159 is  effective  as of the  beginning of an
     entity's first fiscal year that begins after November 15, 2007.

     In December  2007,  the FASB issued SFAS No. 141 (Revised  2007),  BUSINESS
     COMBINATIONS  ("SFAS  141R").  SFAS 141R  replaces  SFAS No. 141. SFAS 141R
     retains the purchase method of accounting for acquisitions,  but requires a
     number of changes,  including changes in the way assets and liabilities are
     recognized  in  the  purchase  accounting.   SFAS  141R  also  changes  the
     recognition  of  assets  acquired  and  liabilities  assumed  arising  from
     contingencies,  requires  the  capitalization  of  in-process  research and
     development    at   fair   value,    and   requires   the    expensing   of
     acquisition-related  costs as incurred. SFAS 141R is effective for business
     combinations for which the acquisition date is on or after the beginning of
     the first annual  reporting period beginning on or after December 15, 2008.
     We will apply SFAS 141R prospectively to business combinations completed on
     or after that date.  There will be no impact  upon  adoption to our current
     consolidated results of operations and financial condition.

     In December 2007, the FASB issued SFAS No. 160, NONCONTROLLING INTERESTS IN
     CONSOLIDATED  FINANCIAL  STATEMENTS,  AN AMENDMENT OF ARB 51 ("SFAS  160").
     SFAS 160 changes the  accounting  and  reporting  for  minority  interests.
     Minority interests will be recharacterized as noncontrolling  interests and
     will be  reported  as a  component  of equity  separate  from the  parent's
     equity,  and purchases or sales of equity interests that do not result in a
     change  in  control  will  be  accounted  for as  equity  transactions.  In
     addition,  net income  attributable to the noncontrolling  interest will be
     included in consolidated net income on the face of the income statement and
     upon a loss  of  control,  the  interest  sold,  as  well  as any  interest
     retained,  will be recorded at fair value with any gain or loss  recognized
     in earnings.  SFAS 160 is effective  for  financial  statements  issued for
     fiscal years  beginning after December 15, 2008, and interim periods within
     those  fiscal   years,   except  for  the   presentation   and   disclosure
     requirements,  which  will apply  retrospectively.  There will be no impact
     upon  adoption  to our  current  consolidated  results  of  operations  and
     financial condition.

     In March 2008, the Financial  Accounting  Standards  Board ("FASB")  issued
     Statement of Financial  Accounting  Standards ("SFAS") No. 161, DISCLOSURES
     ABOUT DERIVATIVE  INSTRUMENTS AND HEDGING ACTIVITIES,  AN AMENDMENT OF FASB
     STATEMENT   NO.  133  ("SFAS  161").   SFAS  161  expands  the   disclosure
     requirements in Statement 133 about an entity's derivative  instruments and
     hedging activities.  SFAS 161 is effective for financial  statements issued
     for fiscal years and interim periods  beginning after November 15, 2008. We
     are currently evaluating the impact of adopting FAS 161.

                                       11
<PAGE>
Tres Estrellas Enterprises, Inc.
(A DEVELOPMENT STAGE COMPANY)
Notes to Financial Statements
March 31, 2009
--------------------------------------------------------------------------------

5. NEW ACCOUNTING PRONOUNCEMENTS - CONTINUED

     In May 2008, the Financial  Accounting Standards Board ("FASB") issued SFAS
     No. 162, "The Hierarchy of Generally Accepted Accounting Principles".  SFAS
     No.  162  sets  forth  the  level  of  authority  to  a  given   accounting
     pronouncement  or document by  category.  Where there might be  conflicting
     guidance  between two  categories,  the more  authoritative  category  will
     prevail.  SFAS No. 162 will become effective 60 days after the SEC approves
     the  PCAOB's  amendments  to AU  Section  411  of  the  AICPA  Professional
     Standards.  SFAS No. 162 has no effect on the Company's financial position,
     statements of operations, or cash flows at this time.

     In May 2008, the Financial  Accounting Standards Board ("FASB") issued SFAS
     No.  163,  "Accounting  for  Financial  Guarantee  Insurance  Contracts-and
     interpretation  of FASB  Statement  No.  60".  SFAS No. 163  clarifies  how
     Statement 60 applies to financial guarantee insurance contracts,  including
     the recognition and measurement of premium revenue and claims  liabilities.
     This statement also requires expanded disclosures about financial guarantee
     insurance  contracts.  SFAS No. 163 is effective for fiscal years beginning
     on or after December 15, 2008, and interim periods within those years. SFAS
     No. 163 has no effect on the Company's  financial  position,  statements of
     operations, or cash flows at this time.

6. RELATED PARTY TRANSACTIONS

     Mr. Chavez has advanced  funds to the company to pay for any costs incurred
     by it.  These funds are  interest  free and there are no specific  terms of
     repayment or any contract  regarding the funds loaned.  The balance due Mr.
     Chavez was $24,470 on March 31, 2009.

     Jose  Chavez,  the sole  officer and  director  of the Company  may, in the
     future,  become  involved in other  business  opportunities  as they become
     available, thus he may face a conflict in selecting between the Company and
     his other business  opportunities.  The company has not formulated a policy
     for the resolution of such conflicts.

7. SUBSEQUENT EVENT

     On April 9, 2009 Mr. Jose Chavez submitted his resignation as President and
     CEO of the  corporation.  Mr.  Chavez will continue to serve as a Director,
     Secretary, CFO and Treasurer of the corporation.

     On April 9, 2009,  upon the  resignation  of Mr.  Chavez,  Mr. Nitin Karnik
     became President, CEO and a Director of the corporation.

                                       12
<PAGE>
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
        OF OPERATIONS.

CAUTIONARY STATEMENTS REGARDING FORWARD-LOOKING INFORMATION

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

BUSINESS

Our business was formed to offer a proposed pipe restoration services to
commercial and residential rental building owners in Baja California, Mexico in
2008. We intend to utilize the latest products and methods in pipe restoration
involving cleaning existing pipes in buildings and applying the latest epoxy
coatings to coat and seal the inside of the pipes. These products and methods
allow a building's pipes to be restored without tearing out walls or pipes in
the building. This is a faster, cleaner, and less expensive way to restore older
pipes than traditional demolition of walls and pipes and installing all new
pipes. Pipe restoration is superior to pipe replacement as restoration will
normally double or triple the useful life of these pipes compared to the normal
thirty to forty year life of replacing the pipes. In addition, pipes may be
restored through the use of epoxy coatings two to three times before pipe
replacement is needed. Management has determined this type of pipe restoration
is between forty and fifty percent less costly than traditional construction
processes of removing existing pipes and installing new pipes in older building
frames and foundations. Epoxy coatings for pipe restoration have been used for
over twenty years in Europe, in commercial vessel repair, and by the U.S. Navy.
This type of pipe restoration process has been used in the United States for
over ten years; however, it has only found applications in commercial and
residential construction in Mexico during the last five years. Because of the
relative newness of this process, Management has only found two plumbing
contractors in Baja California who are currently offering this type of pipe
repair. Building owners have used traditional pipe replacement methods because
they are not aware of the advantages of using pipe relining, or there are no
plumbing contractors offering this service in their area.

In order to achieve our business plan goals, we will need additional funding.
During the past year we have witnessed a dramatic reduction in investor and
lender willingness to provide funding throughout the world. We are also
experiencing increased levels of resistance to our inquiries for new sources of
cash flows. We need to generate additional funding beyond that provided in the
past by our director. We are continuing our efforts to find that new funding.

LIQUIDITY AND CAPITAL RESOURCES

We cannot continually incur operating losses in the future and may decide that
we can no longer continue with our business operations as detailed in our
original business plan because of a lack of financial results and a lack of
available financial resources. Our cash balance at March 31, 2009 was $1,159. We
have developed our marketing plans, begun sales meetings with building owners
for potential job bidding for future contracts, and rented our first office
space. We have contacted industry equipment vendors and met with their sales
representatives in order to determine which companies we will utilize to either
purchase or lease equipment we deem necessary for our proposed plumbing
services. If we are unable to secure adequate capital to continue our business,
our shareholders will lose some or all of their investment and our business will

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likely fail. Our director has advanced us funds of $22,470 and has agreed to
advance funds in a limited operations scenario. In the event our director does
not provide such funding, our business will likely fail. We are a development
stage company and have generated no revenue to date.

RESULTS OF OPERATIONS

We have generated no revenues since inception and have incurred $59,641 in
expenses from inception through March 31, 2009. For the three months ended March
31, 2009 we incurred $6,844 in expenses. These costs consisted of general and
administrative expenses. For the three months ended March 31, 2008 we incurred
$16,720 in general and administrative expenses. At this time, our plan is to
continue to implement our business plan at a reduced level of activity. With
current business conditions in Mexico, there has been a significant reduction in
construction and plumbing repair demand. This has had the effect of a material
lengthening of time we will need to secure service contracts for our company.

We are now considering potential other business opportunities that could include
possibly changing our business plan, acquiring an existing business with
sufficient cash flows, or merging with another company. At this time we have not
begun any negotiations with any other company or made any agreements or other
arrangements to change our business plan, or implement any business merger or
acquisition.

The following table provides selected financial data about our company for the
three months ended March 31, 2009.

                    Balance Sheet Data:            3/31/09
                    -------------------            -------

                    Cash                          $  1,159
                    Total assets                  $  3,129
                    Total liabilities             $ 27,770
                    Shareholders' equity          $(24,641)

There was no cash provided from operating activities for the quarter ended March
31, 2009. From inception the director had loaned the company $24,470. Cash
provided by financing since inception was $35,000, consisting of $11,000 from
the sale of shares to our officer and director and $24,000 resulting from the
sale of our common stock to 40 unaffiliated investors.

OFF-BALANCE SHEET ARRANGEMENTS

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

ITEM 4. CONTROLS AND PROCEDURES.

EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES - Under the supervision and
with the participation of our management, including our principal executive
officer and the principal financial officer, we have conducted an evaluation of
the effectiveness of the design and operation of our disclosure controls and
procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities and
Exchange Act of 1934, as of the end of the period covered by this report. Based
on this evaluation, our principal executive officer and principal financial
officer concluded as of the evaluation date that our disclosure controls and
procedures were effective such that the material information required to be
included in our Securities and Exchange Commission reports is accumulated and
communicated to our management, including our principal executive and financial
officer, recorded, processed, summarized and reported within the time periods

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<PAGE>
specified in SEC rules and forms relating to our company, particularly during
the period when this report was being prepared.

CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING - There has been no change
in the Company's internal control over financial reporting during the most
recently completed fiscal quarter 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 1A. RISK FACTORS.

There have been no material changes to the risk factors previously discussed in
Item 1A of the Company's Form 10-K for the year ended December 31, 2008.

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

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None.

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

None.

ITEM 5. OTHER INFORMATION.

On April 9, 2009 Mr. Jose Chavez submitted his resignation as President and CEO
of the corporation. Mr. Chavez will continue to serve as a Director, Secretary,
CFO and Treasurer of the corporation.

On April 9, 2009, upon the resignation of Mr. Chavez, Mr. Nitin Karnik became
President, CEO and a Director of the corporation.

ITEM 6. EXHIBITS.

                                                                    Exhibit
                                                                    Number
                                                                    ------

Certification of Chief Executive Officer pursuant to                  31.1
18 U.S.C. 1350, as adopted pursuant to Section 302 of
the Sarbanes-Oxley Act of 2002

Certification of Chief Financial Officer pursuant to                  31.2
18 U.S.C. 1350, as adopted pursuant to Section 302 of
the Sarbanes-Oxley Act of 2002

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

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

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<PAGE>
                                   SIGNATURES

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

Tres Estrellas Enterprises, Inc. (Registrant)


/s/ Nitin Karnik                                              Date: May 19, 2009
-------------------------------------
Nitin Karnik
President, Chief Executive Officer
and Director


/s/ Jose Chavez                                               Date: May 19, 2009
-------------------------------------
Jose Chavez
Chief Financial Officer and Director


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