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

                                    FORM 10-Q

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

                       For the Period ended June 30, 2008

                        Commission File Number 333-144287


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

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

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

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

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

Large accelerated filer [ ]                        Accelerated Filer [ ]

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

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

As of June 30, 2008, 8,500,000 shares of common stock, par value $0.001, were
issued and outstanding.
<PAGE>
ITEM 1. FINANCIAL STATEMENTS.

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

<TABLE>
<CAPTION>
                                                                       As of                 As of
                                                                   June 30, 2008       December 31, 2007
                                                                   -------------       -----------------
                                                                    (Unaudited)
<S>                                                                  <C>               <C>
ASSETS

Current Assets
Cash                                                                 $  8,978               $ 25,544
                                                                     --------               --------
Total Assets                                                         $  8,978               $ 25,544
                                                                     ========               ========

LIABILITIES AND STOCKHOLDERS' EQUITY

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

STOCKHOLDERS' EQUITY

Common Stock $.0.001 par value; 75,000,000 shares
authorized; 8,500,000 issued & outstanding at June 30, 2008             8,500                  8,500
Additional Paid in Capital                                             21,500                 21,500
Deficit Accumulated                                                   (46,967)               (30,501)
                                                                     --------               --------
TOTAL STOCKHOLDERS' EQUITY                                            (16,967)                  (501)
                                                                     --------               --------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                           $  8,978                 25,444
                                                                     ========               ========
</TABLE>


 The accompanying footnotes are an integral part of these financial statements

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

<TABLE>
<CAPTION>
                                                                                                               For the Period
                               Three months       Three months         Six months          For the Period         Inception
                                  ended              ended               ended            February 1, 2007    February 21, 2007
                                 June 30,           June 30,            June 30,            to June 30,          to June 30,
                                   2008               2007                2008                 2007                 2008
                                ----------         ----------          ----------           ----------           ----------
<S>                             <C>                <C>                 <C>                  <C>                  <C>
REVENUES
  Revenues                      $       --         $       --          $       --           $       --           $       --
                                ----------         ----------          ----------           ----------           ----------
TOTAL REVENUES                          --                 --                  --                   --                   --
                                ----------         ----------          ----------           ----------           ----------
OPERATING EXPENSE
  Administrative Expense             5,736              5,723              16,466                7,938               46,967

                                ----------         ----------          ----------           ----------           ----------
NET (LOSS)                      $   (5,736)        $   (5,723)         $  (16,466)          $   (7,938)          $  (46,967)
                                ==========         ==========          ==========           ==========           ==========

Basic and diluted
earnings per share              $    (0.00)        $    (0.00)         $    (0.00)          $    (0.00)
                                ==========         ==========          ==========           ==========

Weighted average number of
common shares outstanding        8,500,000          4,000,000           8,500,000            2,984,615
                                ==========         ==========          ==========           ==========
</TABLE>


 The accompanying footnotes are an integral part of these financial statements

                                       3
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                  Statements of Changes in Shareholders' Equity
           For the Period from February 21, 2007 through June 30, 2008

<TABLE>
<CAPTION>
                                                                Common     Additional
                                                  Common        Stock       Paid-in        Deficit
                                                  Stock         Amount      Capital      Accumulated       Total
                                                  -----         ------      -------      -----------       -----
<S>                                             <C>            <C>          <C>          <C>             <C>
Stock issued for cash on March 26, 2007         4,000,000      $ 4,000      $  8,000      $      --      $  12,000
Stock issued for cash on August 31,2007         4,500,000        4,500        13,500                        18,000
Net loss through  December 31, 2007                                                         (30,501)       (30,501)
                                               ----------      -------      --------      ---------      ---------
Balance December 31, 2007                       8,500,000        8,500        21,500        (30,501)          (501)
                                               ----------      -------      --------      ---------      ---------
Net loss Jan 1, 2008-June 30, 2008                                                          (16,466)       (16,466)
                                               ----------      -------      --------      ---------      ---------

Balance June 30, 2008 (Unaudited)               8,500,000      $ 8,500      $ 21,500      $ (46,967)     $ (16,967)
                                               ==========      =======      ========      =========      =========
</TABLE>


   The accompanying notes are an integral part of these financial statements

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

<TABLE>
<CAPTION>
                                                                                                                 For the Period
                                               Three months    Three months    Six months     For the Period        Inception
                                                  ended           ended          ended       February 1, 2007   February 21, 2007
                                                 June 30,        June 30,       June 30,       to June 30,         to June 30,
                                                   2008            2007           2008            2007                2008
                                                 --------        --------       --------        --------            --------
<S>                                              <C>             <C>            <C>             <C>                 <C>
CASH FLOW FROM OPERATING ACTIVITIES
Net income(loss)                                 $ (5,736)       $ (5,723)      $(16,466)       $ (7,938)           $(46,967)
Adjustments to reconcile net loss to net cash
provided by(used in) operating activities;

Changes in operating assets and liabilities:           --              --             --              --                  --
                                                 --------        --------       --------        --------            --------
NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES                               (5,736)         (5,723)       (16,466)         (7,938)            (46,967)
                                                 --------        --------       --------        --------            --------
CASH FLOW FROM INVESTING ACTIVITIES

NET CASH PROVIDED BY(USED IN)
INVESTING ACTIVITIES                                   --              --             --              --                  --
                                                 --------        --------       --------        --------            --------
CASH FLOW FROM FINANCING ACTIVITIES
Loan Payable                                           --              --             --           2,145              25,945
Issuance of common stock                               --              --             --           4,000               8,500
Additional paid-in capital                             --              --             --           8,000              21,500

NET CASH PROVIDED BY(USED IN)
FINANCING ACTIVITIES                                   --              --             --          14,145              55,945
                                                 --------        --------       --------        --------            --------

Net increase (decrease) in cash                    (5,736)         (5,723)       (16,466)          6,207            $  8,978

Cash at beginning of period                        14,714          11,930         25,444              --                  --
                                                 --------        --------       --------        --------            --------
Cash at end of period                            $  8,978        $  6,207       $  8,978        $  6,207            $  8,978
                                                 ========        ========       ========        ========            ========
SUPPLEMENTAL DISCLOSURES OF CASH
FLOW INFORMATION

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


 The accompanying footnotes are an integral part of these financial statements

                                       5
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                                  June 30, 2008


NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

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

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

     A. BASIS OF PRESENTATION

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

     B. FISCAL PERIODS

     The Company's fiscal year end is December 31.

     C. USE OF ESTIMATES

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

     D. CASH AND CASH EQUIVALENTS

     Cash and cash  equivalents  include cash in banks,  money market funds, and
     certificates  of term  deposits  with  maturities of less than three months
     from inception,  which are readily convertible to known amounts of cash and
     which, in the opinion of management,  are subject to an insignificant  risk
     of loss in value.  The Company had $8,978 in cash and cash  equivalents  at
     June 30, 2008.

     E. START-UP COSTS

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

                                       6
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                                  June 30, 2008


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

     F. INCOME TAXES

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

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

     G. EARNINGS (LOSS) PER SHARE

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

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

     H. RECENT ACCOUNTING PRONOUNCEMENTS

     In 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.

                                       7
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                                  June 30, 2008


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

     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. We are currently evaluating
     the impact of adopting FAS 160 on our  consolidated  results of  operations
     and financial condition.

     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 September  2006,  the FASB issued SFAS No. 157, FAIR VALUE  MEASUREMENTS
     ("SFAS  157").  SFAS 157 defines fair value,  establishes  a framework  for
     measuring   fair   value,   and  expands   disclosures   about  fair  value
     measurements.  SFAS 157 does not require  any new fair value  measurements,
     but rather  eliminates  inconsistencies  in guidance found in various prior
     accounting pronouncements. SFAS 157 is effective for fiscal years beginning
     after  November 15, 2007,  with the  exception  of the  application  of the
     statement to the  determination  of fair value of  nonfinancial  assets and
     liabilities that are recognized or disclosed on a nonrecurring basis, which
     is effective for fiscal years beginning after November 15, 2008.

                                       8
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                                  June 30, 2008


NOTE 3 - CAPITAL STOCK

     A) AUTHORIZED STOCK:

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

     B) SHARE ISSUANCE:

     From  inception of the Company  (February  21, 2007) to June 30, 2008,  the
     Company issued  8,500,000  common shares.  4,000,000  shares were issued at
     $0.003 per share for total proceeds of $12,000. These shares were issued to
     the director and officer of the  Company.  4,500,000  shares were issued at
     $0.004 per share for total  proceeds of $18,000  pursuant to the  company's
     SB-2  Registration  Statement  filed with the U.S.  Securities and Exchange
     Commission  which became effective on July 25, 2007. The shares were issued
     to 45 unaffiliated  shareholders.  The offering was completed on August 31,
     2007.

NOTE 4 - GOING CONCERN AND LIQUIDITY CONSIDERATIONS

     The accompanying  financial statements have been prepared assuming that the
     Company  will  continue  as  a  going  concern,   which   contemplates  the
     realization  of assets and the  liquidation  of  liabilities  in the normal
     course of  business.  At June 30,  2008,  the  Company  has an  accumulated
     deficit of $46,967, cash in the amount of $8,978 and has earned no revenues
     since  inception.  The Company  intends to fund  operations  through equity
     financing   arrangements   until  it  realizes   revenues,   which  may  be
     insufficient  to fund its capital  expenditures,  working capital and other
     cash requirements.

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

                                       9
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                                  June 30, 2008


NOTE 5 - INCOME TAXES

     The Company has incurred  operating losses of $46,967,  which, if utilized,
     will  begin to expire in 2027.  Future tax  benefits,  which may arise as a
     result  of  these  losses,  have  not been  recognized  in these  financial
     statements, and have been off set by a valuation allowance.

     Details of deferred tax assets are as follows:

                                                                     June 30,
                                                                       2008
                                                                     --------
     Deferred tax assets:
       Net operating loss (from inception to June 30, 2008)          $ 46,967

       Statutory tax rate (combined federal and state)                     34%
                                                                     --------
       Deferred tax assets                                             15,969
       Valuation allowance                                            (15,969)
                                                                     --------
                                                                     $     --
                                                                     ========


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

NOTE 6 - RELATED PARTY TRANSACTIONS

     The  director of the company has  advanced  funds to the company to pay for
     organizational costs and operating expenses.  The loan is interest free and
     has no specific  terms of repayment.  The balance due to Mr.  Mancillas was
     $25,945 on June 30, 2008.

     There is no  management  contract  in place  between  the  Company  and Mr.
     Mancillas.  However,  he  receives  a  monthly  fee of $400 for  management
     services.

                                       10
<PAGE>
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
        OF OPERATIONS.

FORWARD-LOOKING STATEMENTS

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

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

OVERVIEW OF OUR BUSINESS

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

This year, our plan is to locate and secure a lease site for our first proposed
tequila bar business. We estimate we need a leased site of approximately 800
square feet at a cost of approximately $350 per month. With proper funding we
plan to remodel the rental site and purchase furniture and equipment at
estimated cost of $2,800. Our initial purchase of liquor inventory is estimated
at $2,000 and food inventory at estimated $800. We will need to secure our first
liquor license at an estimated cost of $500. We plan to hire one bartender and
one assistant at $600 per month. Our director has loaned and has committed
verbally to continue to loan our company funds in order to maintain operating
capital in our start-up phase. We are now seeking outside sources of capital in
order to open our retail tequila bar business. While we seek additional funding,
we will continue advance our business plan at a slower pace and remain current
in our corporate filings and obligations while financial resources are
available. We are considering raising additional capital through sales of our
equity securities or through loans from banks or third parties to continue our
business plan.

LIQUIDITY AND CAPITAL RESOURCES

Our cash balance at June 30, 2008 was $8,978. We believe our existing cash
balance plus loans from our director will be sufficient to fund our operations
for the next twelve months during our development stage. Our director has agreed
to loan the company funds on a month by month basis as needed. In the event our
director does not provide such funding our business will likely fail, cease
operations, and investors will likely lose their money. We are a development
stage company and have generated no revenue to date. We have sold $30,000 in
equity securities to pay for our operations.

                                       11
<PAGE>
RESULTS OF OPERATIONS

We have generated no revenues since inception and have incurred $46,967 in
expenses from inception (February 21, 2007) through June 30, 2008. For the three
month periods ended June 30, 2008 and 2007 we incurred $5,736 and $5,723 in
expenses. These costs consisted of general and administrative expenses.

The following table provides selected financial data about our company for the
period ended June 30, 2008.

                      Balance Sheet Data:           6/30/08
                      -------------------           -------

                      Cash                          $8,978
                      Total assets                  $8,978
                      Total liabilities             $    0
                      Shareholders' equity          $8,978

From inception of the Company (February 21, 2007) to June 30, 2008, the Company
issued 8,500,000 common shares. 4,000,000 shares were issued at $0.003 per
share for total proceeds of $12,000. These shares were issued to the director
and officer of the Company. 4,500,000 shares were issued at $0.004 per share for
total proceeds of $18,000 pursuant to the company's SB-2 Registration Statement
filed with the U.S. Securities and Exchange Commission which became effective on
July 25, 2007. The shares were issued to 45 unaffiliated shareholders. The
offering was completed on August 31, 2007.

We have been unable to maintain or increase our cash balance this year.  We will
need  additional  funds  which we plan to  raise  through  sales  of our  equity
securities  and  possibly  loans from banks or third  parties  to  continue  our
business plan. Given the current global economic slowdown,  no assurances can be
given that we will be able to raise  additional  funds to satisfy our  financial
requirements.  At some point, even with reduced operations,  we may determine we
our business operations will cease due to a lack of financial resources.  We may
seek other potential business opportunities that might be available to us. There
are no  assurances  that  we  will  be  successful  in  finding  other  business
opportunities,  or that we will have financial  resources required to secure any
other possible business opportunities.

OFF-BALANCE SHEET ARRANGEMENTS

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

ITEM 4. CONTROLS AND PROCEDURES

EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES

Our management team, under the supervision and with the participation of our
principal executive officer and our principal financial officer, evaluated the
effectiveness of the design and operation of our disclosure controls and
procedures as such term is defined under Rule 13a-15(e) promulgated under the
Exchange Act, as of the last day of the fiscal period covered by this report,
June 30, 2008. The term disclosure controls and procedures means our controls
and other procedures that are designed to ensure that information required to be
disclosed by us in the reports that we file or submit under the Exchange Act is
recorded, processed, summarized and reported, within the time periods specified
in the SEC's rules and forms. Disclosure controls and procedures include,
without limitation, controls and procedures designed to ensure that information
required to be disclosed by us in the reports that we file or submit under the
Exchange Act is accumulated and communicated to management, including our
principal executive and principal financial officer, or persons performing
similar functions, as appropriate to allow timely decisions regarding required
disclosure. Based on this evaluation, our principal executive officer and our
principal financial officer concluded that, as of June 30, 2008, our disclosure
controls and procedures were effective at a reasonable assurance level.

                                       12
<PAGE>
CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING

There have been no changes in our internal control over financial reporting
during the fiscal quarter ended June 30, 2008 that materially affected, or are
reasonably likely to materially affect, our internal control over financial
reporting.

                           PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

None.

ITEM 1A. RISK FACTORS

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

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

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

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

None.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS

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

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

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

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

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

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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.

        Signature                          Title                           Date
        ---------                          -----                           ----


/s/ Christian Mancillas          President, Secretary, Treasurer,        8/12/08
-----------------------------    Chief Executive Officer, Chief
                                 Financial Officer and Sole Director



/s/ Christian Mancillas          Chief Financial Officer & Principal     8/12/08
-----------------------------    Accounting Officer

                                       14