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      3235-0416


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      31, 2007


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      per response . . . . 182


**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


Washington,
      D.C. 20549





**FORM
      10-QSB**





(Mark
      One)





xx  QUARTERLY
      REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934


For
      the
      quarterly period ended September 30, 2007





⁪  TRANSITION
      REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT


For
      the
      transition period from ______________ to _____________




Commission
      file number 333-143570





**JJ&R
      VENTURES, INC.**


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





**NEVADA**        **20-8610073**


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





**251
      Jeanell Dr., Suite 3, Carson City, NV 89703**


(Address
      of principal executive offices)





**(831)
      393-1396**


(Issuer’s
      telephone number)





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





Check
      whether the issues (1) filed all reports required to be filed by Section 13
      or
      15(d) of the Exchange Act during the past 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 **xx** No
⁪





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      13b-2 of the Exchange Act).


Yes
⁪
No **xx**





**APPLICABLE
      ONLY TO ISSUERS INVOLVED IN BANKRUPTCY**


**PROCEEDINGS
      DURING THE PRECEDING FIVE YEARS**





Check
      whether the registrant filed all documents and reports required to be filed
      by
      Section 12, 13, or 15(d) of the Exchange Act after the distribution of
      securities under a plan confirmed by a court.      Yes
⁪
No
      ⁪





**APPLICABLE
      ONLY TO CORPORATE ISSUES**





State
      the
      number of shares outstanding of each of the issuer’s classes of common equity,
      as of the latest practicable date:





**As
      of November 5, 2007, the Company had 21,200,000 shares of $0.001 par value
      common stock issued and outstanding.**





Transitional
      Small Business Disclosure Format (Check one): Yes ⁪ No xx








SEC2334(9-05) **Persons
      who are to respond to the collection of information contained in this form
      are**


**not
      required to respond unless the form displays a currently valid OMB
      control**


**number.**


1


**JJ&R
      VENTURES, INC.**


**(A
      Development Stage Company)**








**TABLE
      OF CONTENTS**





**Page**







***Part
      I***  ***Financial
      Information***






Balance
      Sheets (Unaudited) - September 30, 2007 3








Statements
      of Operations (Unaudited) for the


Three
      Months Ended September 30, 2007 and the Period March 2, 2007 (date
      of


Inception)
      to September 30,
      2007                                                                                                                                4





Statement
      of Shareholders’ Deficit for the Three Months Ended September 30, 2007


and
      the
      Period March 2, 2007 (date of Inception) to September 30,
      2007                                                            
5





Statements
      of Cash Flows (Unaudited) for the Three Months Ended September 30,
      2007


And
      the
      Period March 2, 2007 (date of Inception) to September 30,
      2007                                                          
6





Notes
      to
      the Condensed Financial
      Statements 7




Item
      2.
 Management’s Discussion and Analysis of Financial


Condition
      and Results of
      Operations                                                                                                                    
9




Item 3.  Controls and
      Procedures 13





**Part
      II**  **Other
      Information**





Item
      6.
 Exhibits and Reports on Form
      8-K 14





Signatures 14


2


JJ
&
      R Ventures, Inc.


Development
      Stage Company


Balance
      Sheet


September
      30, 2007 and March 31, 2007





ASSETS
            
            
            
            
            
            Unaudited
            
            AuditedCurrent
                assetsCash
                in bank
            
            
            
            
            
            $
            166
            $
            9,193Prepaid
                expenses
            
            
            
            
            
            
            5,000Total
                current assets
            
            
            
            
            
            5,166
            
            9,193Total
                assets
            
            
            
            
            
            5,166
            $
            9,193LIABILITIES
                AND SHAREHOLDERS' EQUITYCurrent
                liabilitiesAccounts
                payable
            
            
            
            
            
            
            0
            $
            0Accrued
                interest
            
            
            
            
            
            
            0
            
            0State
                corporate tax payable
            
            
            
            
            
            0
            
            0Total
                current liabilities
            
            
            
            
            0
            
            0Notes
                payable related parties
            
            
            
            
            
            2,500
            
            0Total
                liabilities
            
            
            
            
            
            2,500
            
            0Shareholders'
                deficitPreferred
                stock, 5,000,000 sharesauthorized
            
            
            
            
            
            
            
            
            0Common
                stock, 200,000,000 sharesauthorized,
                21,200,000 outstanding
            
            
            
            
            2,120
            
            2,120Paid
                in capital
            
            
            
            
            
            
            11,580
            
            11,580Retained
                deficit
            
            
            
            
            
            
            (11,034)
            
            (4,507)Total
                shareholders' equity
            
            
            
            
            2,666
            
            9,193Total
                liabilities and shareholders' equity
            
            
            
            
            5,166
            $
            9,193








The
      accompanying notes are an integral part of these financial
      statements





3


JJ
&
      R Ventures, Inc.


A
      Development Stage Company


Statement
      of Operations


From
      March 1, 2007 (date of inception) to September 30, 2007





AccumulatedThree
            
            Three
            
            DeficitMonths
            
            Months
            
            DuringEnding
            
            Ending
            
            DevelopmentSeptember
                30, 2007
            
            June
                30, 2007
            
            StageSales
            
            
            
            $
            
            0.00
            $
            0
            $
            0ExpensesAutomobile
                Expenses
            
            
            57
            
            0
            
            57Bank
                charges
            
            
            
            65
            
            62
            
            134Business
                license and permits
            
            
            235
            
            800
            
            1,035Computer
                and internet expenses
            
            235
            
            431
            
            666Office
                supplies
            
            
            
            0
            
            263
            
            263Professional
                fees
            
            
            
            500
            
            2,589
            
            7,589Telephone
                Expenses
            
            
            1,290
            
            0
            
            1,290Total
                expenses
            
            
            2,382
            
            4,145
            
            11,034Net
                loss from operations
            
            
            (2,382)
            
            (4,145)
            
            (11,034)Net
                income (loss)
            
            
            (2,382)
            $
            (4,145)
            
            (11,034)Loss
                per common share
            
            
            
            $
            (0.01)
            $
            ($0.01)Weighted
                average ofshares
                outstanding
            
            
            
            
            
            21,200,000
            
            21,200,000























The
      accompanying notes are an integral part of these financial
      statements


4


JJ
&
      R Ventures, Inc


A
      Development Stage Company


Statement
      of Retained Deficit


From
      March 1, 2007 (Date of Inception) to September 30, 2007





DeficitAccumulatedCommon
                stock
            
            Paid
            
            DuringIn
            
            DevelopmentShares
            
            Amount
            
            Capital
            
            Stage
            
            TotalMarch
                31, 2007
            
            21,200,000
            $
            2,120
            $
            11,580
            $
            0
            $
            13,700Net
                loss for the period
            
            
            
            
            
            
            (11,034)
            
            (11,034)September
                30, 2007
            
            21,200,000
            $
            2,120
            $
            11,580
            $
            (11,034)
            $
            2,666

























































































The
      accompanying notes are an integral part of these financial
      statements











5


JJ
&
      R Ventures


A
      Development Stage Company


Statement
      of Cash Flows


From
      March 1, 2007 (Date of inception) to September 30, 2007


AccumulatedCash
                FlowsDuringDevelopment
                StageCASH
                FLOWS FROMOPERATING
                ACTIVITIESNet
                income (loss)
            
            
            
            
            
            
            
            $
            (11,034)Adjustment
                to reconcile net to net cashprovided
                by operating activitiesIncrease
                in accounts payableIncrease
                in accrued interest
            
            
            
            
            
            
            0Increase
                in state franchise tax(Increase)
                in prepaid expenses
            
            
            
            
            
            
            0Increase
                of deposits on handNET
                CASH PROVIDEDBY
                OPERATING ACTIVITIES
            
            
            
            
            
            
            (11,034)INVESTING
                ACTIVITIESAssets
                transferredNET
                CASH USED ININVESTING
                ACTIVITIESFINANCING
                ACTIVITIESSale
                of common stock
            
            
            
            
            
            
            
            13,700Related
                party notes
            
            
            
            
            
            
            
            2,500NET
                CASH REALIZEDFROM
                FINANCING ACTIVITIES
            
            
            
            
            
            
            16,200INCREASE
                IN CASHAND
                CASH EQUIVALENTS
            
            
            
            
            
            
            5,166Cash
                and cash equivalentsat
                the beginning of the year
            
            
            
            
            
            
            
            0CASH
                AND CASH EQUIVALENTSAT
                YEAR END
            
            
            
            
            
            
            
            $
            5,166


The
      accompanying notes are an integral part of these financial
      statements


6


**JJ&R
      Ventures, Inc.**


(A
      DEVELOPMENT STAGE COMPANY)





Notes
      to
      Financial Statements


September
      30, 2007





Note
      A: Summary
      of Significant Accounting Policies





Development
      Stage Company


JJ&R
      Ventures, Inc. (the “Company”) is a development stage company as defined in the
      Financial Accounting Standards Board No. 7. The Company is devoting
      substantially all of its present efforts in securing and establishing a new
      business, and although planned principal operations have commenced, substantial
      revenues have yet to be realized.





Use
      of
      estimates


The
      preparation of the financial statements in conformity with generally accepted
      accounting principles requires management to make estimates and assumptions
      that
      affect certain reported amounts and disclosures. Accordingly, actual results
      could differ from these estimates.





Cash
      equivalents


For
      the
      purpose of the statement of cash flows, the company considers all highly liquid
      debt instruments purchased with the original maturity of three months or less
      to
      be cash equivalents.





Income
      Taxes


Income
      taxes are provided for the tax effects of transactions reported in the financial
      statements and consist of taxes currently due plus deferred taxes related
      primarily to differences between the recorded book basis and tax basis of assets
      and liabilities for financial and income tax reporting. The deferred tax assets
      and liabilities represent the future tax return consequences of those
      differences, which will either be taxable or deductible when the assets and
      liabilities are recovered or settle. Deferred taxes are also recognized for
      operating losses that are available to offset future taxable income and tax
      credits that are available to offset future federal income taxes.





Material
      Adjustments


Management
      is not aware that any material adjustments that need to be made in order for
      the
      financial statements to be in accordance with Generally Accepted Accounting
      Principles.





Note
      B: Background


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.




Note
      C: Income
      taxes


The
      benefit for income taxes from operations consisted of the following components:
      current tax benefit of $11,032 resulting from a net loss before income taxes,
      and deferred tax expenses of $11,032 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.


7





Note
      D: Sale
      of stock


During
      the month of March, the Company raised $13,700 from sale of stock, to one
      founder and 3 unrelated individuals. The total amount of share issued were
      21,200,000.





Note
      E. Related
      Party Transactions


During
      the period ending September 30, 2007, the Company borrowed from one of its
      shareholders’ $2,500 that will be repaid in December 2008. The interest rate is
      12%.





Note
      E: Going
      concern


Since
      inception, the Company has had net losses from operating activities, which
      raise
      substantial doubt about its ability to continue as a going concern.





The
      Company is in the process of raising initial working capital through a public
      offering of its common stock, which is expected to provide liquidity until
      operations become profitable.





The
      Company is actively seeking clients for the intended operations thru aggressive
      marketing.





The
      Company’s ability to continue as a going concern is dependent upon a successful
      public offering and ultimately achieving profitable operations. There is no
      assurance that the Company will be successful in its efforts to raise additional
      proceeds or achieve profitable operations. The financial statements do not
      include any adjustments that might result from the outcome of this
      uncertainty.





8


**ITEM
      2. Management’s Discussion and Analysis of Financial Condition or Plan of
      Operations**




***Safe
      Harbor for Forward-Looking Statements***







When
      used
      in this report, the words “may,” “will,” “expect,” “anticipate,” “continue,”
“estimate,” “project,” “intend,” and similar expressions are intended to
      identify forward-looking statements within the meaning of Section 27a of the
      Securities Act of 1933 and Section 21e of the Securities Exchange Act of 1934
      regarding events, conditions, and financial trends that may affect the Company’s
      future plans of operations, business strategy, operating results, and financial
      position. Persons reviewing this report are cautioned that any forward-looking
      statements are not guarantees of future performance and are subject to risks
      and
      uncertainties and that actual results may differ materially from those included
      within the forward-looking statements as a result of various factors. Such
      factors are discussed under the “Item 2. Management’s Discussion and Analysis of
      Financial Condition or Plan of Operations,” and also include general economic
      factors and conditions that may directly or indirectly impact the Company’s
      financial condition or results of operations.





**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.


9





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.





***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 and
      commencing initial  marketing.
      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 to grow may require  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 become  dominating
      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 increase  the
      lifetime value of each client in order to retain customers, attract new
      customers and generate additional  revenues.
      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.


10





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




***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’s *Quill* decision, 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 the *Quill* decision
      would harm our users and our business.


11





***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.





***Facilities
      and 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.





**Results
      of Operations for the Three Month Period Ended September 30,
      2007**





We
      incorporated our business on March 2, 2007 and to date have focused on
      developing our business plan and filing our registration statement with the
      Securities and Exchange Commission.





For
      the
      three months ended September 30, 2007, we had no revenue and incurred expenses
      of $2,382 for a total net loss from operations of $2,382. Our expenses consisted
      of administrative expenses and professional fees.





**Liquidity
      and Capital Resources**





At
      September 30, 2007, we had total assets of $5,166 consisting of $166 in cash
      and
      $5,000 in prepaid expenses. Our liabilities were $2,500 which is a note payable
      to a related party.





The
      Company has borrowed a total of $2,500 from one of its shareholders that is
      due
      in December 2008. The interest rate is 12%.





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 initial public offering
      is subject to a minimum capital raise of $100,000 with funds to be held in
      escrow until the minimum is raised. The Company extended its offering which
      will
      now expire January 27, 2008. If the Company should fail to raise the minimum
      by
      the expiration date, all funds will be returned to investors and the Company
      may
      have to abandon its business plan.





As
      of
      November 5, 2007, the Company had sold 487,500 shares at $0.10 per share in
      the
      public offering for total proceeds of $48,750. The funds are being held in
      escrow until the Company meets the minimum capital raise amount.





The
      net
      proceeds to be realized by us from this offering, after deducting estimated
      offering related expenses of approximately $30,000 is $70,000 if the minimum
      number of shares is sold and $270,000 if the maximum number of shares is
      sold.


12





The
      following table sets forth our estimate of the use of proceeds from the sale
      of
      the minimum and the maximum amount of shares offered. Since the dollar amounts
      shown in the table are estimates only, actual use of proceeds may vary from
      the
      estimates shown.





Description     Assuming
      Sale of   Assuming
      Sale of


Minimum
      Offering   Maximum
      Offering





Total
      Proceeds     $100,000    $300,000


Less
      Estimated Offering
      Expenses $30,000 $
      30,000





Net
      Proceeds
      Available                                       
$ 70,000 $270,000





Use
      of
      Net Proceeds


Website
      Maintenance $
      2,000 $
      3,000


Marketing $
      2,000 $
      4,000


Publishing $
      40,000 $
      80,000


Working
      capital $
      26,000 $
      183,000






TOTAL
      NET
      PROCEEDS $70,000 $270,000





If
      we do
      not exceed the minimum, we intend to expend up to $2,000 to maintain our
      website, up to $2,000 on marketing, spend up to $40,000 on publishing our books
      and materials and use the balance of the proceeds for working capital. The
      working capital reserve may be used for general corporate purposes to operate,
      manage and maintain the current and proposed operations including additional
      product development, professional fees including legal and consulting fees,
      expenses including office supplies and travel costs and other administrative
      costs. The amounts actually expended for working capital purposes may vary
      significantly and will depend on a number of factors, including the amount
      of
      our future revenues and the other factors.





We
      anticipate costs associated with being a public company, including compliance
      and audits of our financial statements will be paid from working capital and
      revenues generated from our operations. However, until we generate revenue,
      we
      may use proceeds from this offering to cover our public reporting
      expenses.





If
      less
      than the maximum offering is received, we will apply the proceeds according
      to
      the priorities outlined above. We anticipate that we will apply the first
      additional $1,000 toward publishing, then the next $3,000 additional toward
      marketing, and the balance, if any would be applied to working capital. If
      we
      receive less than $4,000 over the minimum offering, our first priority will
      be
      to apply funds to publishing and then to additional marketing. The proceeds
      will
      be used as outlined and we do not intend to change the use of proceeds or pursue
      any other business other than as described above.





**ITEM
      3. Controls and Procedures**





(a) *Evaluation
      of disclosure controls and procedures* .
      Based
      on the evaluation of our disclosure controls and procedures (as defined in
      Securities Exchange Act of 1934 Rules 13a-15(e) and 15d-15(e) required by
      Securities Exchange Act Rules 13a-15(b) or 15d-15(b), our Chief Executive
      Officer/Chief Financial Officer has concluded that as of the end of the period
      covered by this report, our disclosure controls and procedures were
      effective.




(b) *Changes
      in internal controls* .
      There
      were no changes in our internal control over financial reporting that occurred
      during our most recent fiscal quarter that have materially affected, or are
      reasonably likely to materially affect, our internal control over financial
      reporting.





**PART
      II - OTHER INFORMATION**





**ITEM
      2. Unregistered Sales of Equity Securities and Use of
      Proceeds**




Unless
      otherwise noted all Securities were sold or offered without registration in
      reliance on the exemption provided by Section 4(2) and/or Rule 506, Regulation
      D
      of the Securities Act.  No broker was involved and no commissions were paid
      in any transaction.





During
      March 2007, the Company raised $13,700 from sale of stock, to one founder and
      3
      unrelated individuals. The total amount of shares issued was 21,200,000.







13


**ITEM
      6. Exhibits and Reports on Form 8-K**




No
      reports on Form 8-K were filed by JJ&R Ventures, Inc. during the quarter
      ended September 30, 2007.




**Exhibits**





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





**Exhibit
      No.** **SEC
      Ref.
      No.** **Title
      of
      Document** **Location**





1 31.1 Certification
      of the Principal
      Executive Attached


Officer/ Principal Financial Officer pursuant


to Section 302 of the Sarbanes-Oxley Act of 2002





2 32.1 Certification
      of the Principal Executive
      Officer/ Attached


Principal Financial Officer pursuant to U.S.C.


Section 1350 as adopted pursuant to Section 906


of the Sarbanes-Oxley Act of 2002*





*
      The
      Exhibit attached to this Form 10-QSB 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





In
      accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused
      this report to be signed on its behalf by the undersigned, thereunto duly
      authorized.





**JJ&R
      VENTURES, INC.**








Date:
      November 6,
      2007    By:
      /s/ Deborah
      Flores


President
      and Chief Financial Officer








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