**SECURITIES        AND EXCHANGE COMMISSION**

**Washington,        D.C. 20549**

**FORM        10-QSB**

**Mountain        West Business Solutions , Inc.**

| Colorado                                      | 20-5566275                                  |
|-----------------------------------------------|---------------------------------------------|
| (State                  or other jurisdiction | (IRS                  Employer File Number) |
|                                          | of                  incorporation)          |

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**FORM        10-QSB**

**MOUNTAIN        WEST BUSINESS SOLUTIONS , INC.**

**TABLE        OF CONTENTS**

|                                                                                                       | Page   |
|------------------------------------------------------------------------------------------------------------|--------|
| PART                  I FINANCIAL INFORMATION                                                              |   |
|                                                                                                       |   |
| Item                    1. Financial Statements for the period ended October 31,                    2007   |   |
|         Unaudited                    Balance Sheet                 | 3      |
|         Unaudited                    Statements of Operations      | 4      |
|         Unaudited                Statement of Shareholders' Equity | 5      |
|         Unaudited                    Statement of Cash Flows       | 6      |
|                                                                                                       |   |
| Item                    2. Management's Discussion and Analysis and Plan of                    Operation   | 8      |
| Item                    3. Controls and Procedures                                                         | 16     |
|                                                                                                       |   |
| PART                    II OTHER INFORMATION                                                               |   |
|                                                                                                       |   |
| Item                    1. Legal Proceedings                                                               | 16     |
| Item                    2. Changes in Securities                                                           | 16     |
| Item                    3. Defaults Upon Senior Securities                                                 | 16     |
| Item                    4. Submission of Matters to a Vote of Security                    Holders          | 16     |
| Item                    5. Other Information                                                               | 16     |
| Item                    6. Exhibits and Reports on Form 8-K                                                | 16     |
| Signatures                                                                                                 | 17     |

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**PART        I FINANCIAL INFORMATION**

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**MOUNTAIN        WEST BUSINESS SOLUTIONS , INC.**

**FINANCIAL        STATEMENTS**

**(Unaudited)**

**Quarter        Ended October 31, 2007**

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*-            1            -*

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**Mountain        West Business Solutions , Inc.**

**Financial        Statements**

**(Unaudited)**

**TABLE        OF CONTENTS**

|                                                                                                                                              | Page   |
|---------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                              |   |
| CONSOLIDATED                  FINANCIAL STATEMENTS                                                                                                |   |
|                                                                                                                                              |   |
| Unaudited                   balance sheet                                                                                               | 3      |
| Unaudited                    statements of operations                                                                                        | 4      |
|                                 Unaudited statement of shareholders' Equity | 5      |
| Unaudited                    statements of cash flows                                                                                             | 6      |
| Notes                    to unaudited financial statements                                                                                   | 7      |

*-            2            -*

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| Mountain                  West Business Solutions, Inc.             |   |      |                      |   |    |   |
|---------------------------------------------------------------------|--------|-----------|---------------------------|--------|---------|--------|
| Unaudited                  Balance Sheet                            |   |      |                      |   |    |   |
| (A                  Development Stage Company)                      |   |      |                      |   |    |   |
|                                                                |   | Unaudited |                      |   | Audited |   |
|                                                                |   | October   |                      |   | July    |   |
|                                                                |   |      | 31,                  2007 |   |    |   | 31,                  2007 |   |
| ASSETS                                                              |   |      |                      |   |    |   |   |   |
|                                                                |   |      |                      |   |    |   |   |   |
| Current                  Assets:                                    |   |      |                      |   |    |   |   |   |
|                                                                |   |      |                      |   |    |   |   |   |
| Cash                  and cash equivalents                          |   | $         | 7,895                     |   |    | $      | 14,895 |   |
|                                                                |   |      |                      |   |    |   |   |   |
| Total                  Current Assets                               |   |      | 7,895                     |   |    |   | 14,895 |   |
|                                                                |   |      |                      |   |    |   |   |   |
|                                                                |   |      |                      |   |    |   |   |   |
| TOTAL                  ASSETS                                       |   | $         | 7,895                     |   |    | $      | 14,895 |   |
|                                                                |   |      |                      |   |    |   |   |   |
| LIABILITIES                  AND SHAREHOLDERS' EQUITY               |   |      |                      |   |    |   |   |   |
|                                                                |   |      |                      |   |    |   |   |   |
| Current                  Liabilities - Accounts payable             |   |      | 3,288                     |   |    |   | 1,500 |   |
|                                                                |   |      |                      |   |    |   |   |   |
|                                                                |   |      |                      |   |    |   |   |   |
| TOTAL                  LIABILITIES                                  |   |      | 3,288                     |   |    |   | 1,500 |   |
|                                                                |   |      |                      |   |    |   |   |   |
|                                                                |   |      |                      |   |    |   |   |   |
| SHAREHOLDERS'                  EQUITY                               |   |      |                      |   |    |   |   |   |
|                                                                |   |      |                      |   |    |   |   |   |
| Preferred                  stock, $.10 par value per share;         |   |      |                      |   |    |   |   |   |
|  Authorized                  1,000,000 Shares; Issued          |   |      |                      |   |    |   |   |   |
|  and                  outstanding -0- shares.                  |   |      | -                         |   |    |   | - |   |
|                                                                |   |      |                      |   |    |   |   |   |
| Common                  Stock, $.001 per share;                     |   |      |                      |   |    |   |   |   |
|  Authorized                  50,000,000 Shares; Issued         |   |      |                      |   |    |   |   |   |
|  and                  outstanding 9,388,000 shares             |   |      | 9,388                     |   |    |   | 9,388 |   |
|                                                                |   |      |                      |   |    |   |   |   |
| Capital                  paid in excess of par value                |   |      | 17,129                    |   |    |   | 17,129 |   |
|                                                                |   |      |                      |   |    |   |   |   |
| (Deficit)                  accumulated during the development stage |   |      | (21,910                   | )      |    |   | (13,122 | ) |
|                                                                |   |      |                      |   |    |   |   |   |
| TOTAL                  SHAREHOLDERS' EQUITY                         |   |      | 4,607                     |   |    |   | 13,395 |   |
|                                                                |   |      |                      |   |    |   |   |   |
| TOTAL                  LIABILITIES AND SHAREHOLDERS' EQUITY         |   | $         | 7,895                     |   |    | $      | 14,895 |   |

*-              3              -*

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| Mountain                  West Business Solutions, Inc.     |   |                      |                      |   |                                |   |                      |                              |   |
|-------------------------------------------------------------|--------|---------------------------|---------------------------|--------|-------------------------------------|--------|---------------------------|-----------------------------------|--------|
| Unaudited                  Statement Of Operations          |   |                      |                      |   |                                |   |                      |                              |   |
| (A                  Development Stage Company)              |   |                      |                      |   |                                |   |                      |                              |   |
|                                                        |   |                      |                      |   |                                |   |                      |                              |   |
|                                                        |   | 3                  Months |                      |   | August                    31,       |   |                      | August                  31,       |   |
|                                                        |   | Ended                     |                      |   | 2006                    (inception) |   |                      | 2006                  (inception) |   |
|                                                        |   | October                   |                      |   | through                    October  |   |                      | through                  October  |   |
|                                                        |   |                      | 31,                  2007 |   |                                |   | 31,                  2006 |                              |   |   | 31,                  2007 |   |
|                                                        |   |                      |                      |   |                                |   |                      |                              |   |   |   |   |
| Revenue:                                                    |   | $                         | -                         |   |                                | $      | -                         |                              |   | $ | - |   |
|                                                        |   |                      |                      |   |                                |   |                      |                              |   |   |   |   |
|                                                        |   |                      |                      |   |                                |   |                      |                              |   |   |   |   |
| General                  & Administrative Expenses      |   |                      |                      |   |                                |   |                      |                              |   |   |   |   |
|                                                        |   |                      |                      |   |                                |   |                      |                              |   |   |   |   |
| Accounting                                                  |   |                      | 3,250                     |   |                                |   | -                         |                              |   |   | 4,750 |   |
| Advertising                                                 |   |                      | 2,000                     |   |                                |   | -                         |                              |   |   | 2,000 |   |
| Consulting                                                  |   |                      | 1,000                     |   |                                |   | -                         |                              |   |   | 9,500 |   |
| Office                                                      |   |                      | -                         |   |                                |   | -                         |                              |   |   | 25 |   |
| Printing                                                    |   |                      | 2,538                     |   |                                |   |                      |                              |   |   | 2,538 |   |
| Stock                  transfer                             |   |                      | -                         |   |                                |   | -                         |                              |   |   | 3,097 |   |
|                                                        |   |                      |                      |   |                                |   |                      |                              |   |   |   |   |
| Total                  G & A                            |   |                      | 8,788                     |   |                                |   | 0                         |                              |   |   | 21,910 |   |
|                                                        |   |                      |                      |   |                                |   |                      |                              |   |   |   |   |
| Net                  (Loss)                                 |   |                      | (8,788                    | )      |                                |   | 0                         |                              |   |   | (21,910 | ) |
|                                                        |   |                      |                      |   |                                |   |                      |                              |   |   |   |   |
| Basic                  (Loss) per common share              |   |                      | (0.00                     | )      |                                |   | -                         |                              |   |   | (0.00 | ) |
|                                                        |   |                      |                      |   |                                |   |                      |                              |   |   |   |   |
| Weighted                  Average Common Shares Outstanding |   |                      | 9,388,000                 |   |                                |   | -                         |                              |   |   | 9,388,000 |   |
|                                                        |   |                      |                      |   |                                |   |                      |                              |   |   |   |   |

*-            4            -*

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| Mountain                  West Business Solutions, Inc.               |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |
|-----------------------------------------------------------------------|--------|--------------------------------|-----------|--------|--------|--------|--------|-------------------------------|--------|--------|--------------------------------------|--------|--------|--------|---------|
| (A                  Development Stage Company)                        |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |
| Unaudited                  Statement of Shareholders' Equity          |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |
| August                  31, 2006 (inception) through October 31, 2007 |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |
|                                                                  |   |                           |      |   |   |   |   |                          |   |   | Deficit                  accumulated |   |   |   |    |
|                                                                  |   | Number                  Of     |      |   |   |   |   | Capital                  Paid |   |   | Dduring                  the         |   |   |   |    |
|                                                                  |   | Common                         |      |   | Common |   |   | in                  Excess    |   |   | development                          |   |   |   |    |
|                                                                  |   | Shares                  Issued |      |   | Stock  |   |   | of                  Par Value |   |   | stage                                |   |   | Total  |    |
| **Balance                  at August 31, 2006 (Inception)**           |   |                           | -         |   |   | $      | -      |                          |   | $      | -                                    |   |   | $      | -       |   |   | $ | - |   |
|                                                                  |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
| September                  1, 2006 issued 8,500,000                   |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
|  shares                  of par value $.001 common stock         |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
|  for                  services valued at or $.001 per share      |   |                           | 8,500,000 |   |   |   | 8,500  |                          |   |   | -                                    |   |   |   |    |   |   |   | 8,500 |   |
|                                                                  |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
| September                  1, 2006 issued 500,000                     |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
|  shares                  of par value $.001 common stock         |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
|  for                  cash of $500 or $.001 per share            |   |                           | 500,000   |   |   |   | 500    |                          |   |   | -                                    |   |   |   |    |   |   |   | 500 |   |
|                                                                  |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
| December                  1, 2006 issued 250,000                      |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
|  shares                  of par value $.001 common stock         |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
|  for                  cash of $10,000 or $.04 per share          |   |                           | 250,000   |   |   |   | 250    |                          |   |   | 9,750                                |   |   |   |    |   |   |   | 10,000 |   |
|                                                                  |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
| December                  19, 2006 issued 20,000                      |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
|  shares                  of par value $.001 common stock         |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
|  for                  cash of $2,000 or $.10 per share           |   |                           | 20,000    |   |   |   | 20     |                          |   |   | 1,980                                |   |   |   |    |   |   |   | 2,000 |   |
|                                                                  |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
| April                  4, 2007 issued 118,000                         |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
|  shares                  of par value $.001 common stock         |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
|  for                  cash of $29,500 or $.25 per share as       |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
| part                  of a private offering                           |   |                           | 118,000   |   |   |   | 118    |                          |   |   | 29,382                               |   |   |   |    |   |   |   | 29,500 |   |
|                                                                  |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
| Deferred                  offering costs                              |   |                           |      |   |   |   |   |                          |   |   | (23,983                              | )      |   |   |    |   |   |   | (23,983 | ) |
|                                                                  |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
| Net                  (Loss)                                           |   |                           | -         |   |   |   | -      |                          |   |   | -                                    |   |   |   | (13,122 | ) |   |   | (13,122 | ) |
|                                                                  |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
| **Balance                  at July 31, 2007**                         |   |                           | 9,388,000 |   |   | $      | 9,388  |                          |   | $      | 17,129                               |   |   | $      | (13,122 | ) |   | $ | 13,395 |   |
|                                                                  |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
| Net                  (Loss)                                           |   |                           | -         |   |   |   | -      |                          |   |   | -                                    |   |   |   | (8,788  | ) |   |   | (8,788 | ) |
|                                                                  |   |                           |      |   |   |   |   |                          |   |   |                                 |   |   |   |    |   |   |   |   |   |
| **Balance                  at October 31, 2007**                      |   |                           | 9,388,000 |   |   | $      | 9,388  |                          |   | $      | 17,129                               |   |   | $      | (21,910 | ) |   | $ | 4,607 |   |

*-            5            -*

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| Mountain                  West Business Solutions, Inc.                |   |                      |                      |   |                                               |   |                              |                             |   |
|------------------------------------------------------------------------|--------|---------------------------|---------------------------|--------|----------------------------------------------------|--------|-----------------------------------|----------------------------------|--------|
| Unaudited                  Statement Of Cash Flows                     |   |                      |                      |   |                                               |   |                              |                             |   |
| (A                  Development Stage Company)                         |   |                      |                      |   |                                               |   |                              |                             |   |
|                                                                   |   |                      |                      |   |                  Period                  From |   |                              | Period                  From     |   |
|                                                                   |   | 3                  Months |                      |   | Inception                                          |   |                              | Inception                        |   |
|                                                                   |   | Ended                     |                      |   | August                    31, 2006                 |   |                              | August                  31, 2006 |   |
|                                                                   |   | October                   |                      |   | Through                                            |   |                              | Through                          |   |
|                                                                   |   |                      | 31,                  2007 |   |                                               |   | October                  31, 2006 |                             |   | October                  31, 2007 |   |
| Cash                  Flows From Operating Activities:                 |   |                      |                      |   |                                               |   |                              |                             |   |   |   |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |
| Net                  (Loss)                                            |   | $                         | (8,788                    | )      |                                               | $      | -                                 |                             |   |   | (21,910 | ) |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
| Adjustments                  to reconcile net loss to net cash used in |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
|  operating                  activities:                           |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
| Stock                  issued for services                             |   |                      | -                         |   |                                               |   | -                                 |                             |   |   | 8,500 |   |
| Increase                  in accounts payable                          |   |                      | 1,788                     |   |                                               |   | -                                 |                             |   |   | 3,288 |   |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
| Net                  Cash Flows (used) in operations                   |   |                      | (7,000                    | )      |                                               |   | -                                 |                             |   |   | (10,122 | ) |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
| Cash                  Flows From Investing Activities:                 |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
| Net                  Cash Flows (used) in Investing activities         |   |                      | -                         |   |                                               |   | -                                 |                             |   |   | - |   |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
| Cash                  Flows From Financing Activities:                 |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
| Issuance                  of common stock                              |   |                      | 0                         |   |                                               |   | -                                 |                             |   |   | 42,000 |   |
| Deferred                  offering costs                               |   |                      | 0                         |   |                                               |   | -                                 |                             |   |   | (23,983 | ) |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
| Net                  Cash Flows provided by financing activities       |   |                      | 0                         |   |                                               |   | -                                 |                             |   |   | 18,017 |   |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
| Net                  Increase (Decrease) In Cash and cash equivalents  |   |                      | (7,000                    | )      |                                               |   | -                                 |                             |   |   | 7,895 |   |
| Cash                  and cash equivalents at beginning of period      |   |                      | 14,895                    |   |                                               |   | -                                 |                             |   |   | - |   |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
| Cash                  and cash equivalents at end of period            |   | $                         | 7,895                     |   |                                               |   | -                                 |                             |   | $ | 7,895 |   |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
| Supplementary                  Disclosure Of Cash Flow Information:    |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
|                                                                   |   |                      |                      |   |                                               |   |                              |                             |   |   |   |   |
| Stock                  issued for services                             |   | $                         | -                         |   |                                               | $      | -                                 |                             |   | $ | 8,500 |   |
| Cash                  paid for interest                                |   | $                         | -                         |   |                                               | $      | -                                 |                             |   | $ | - |   |
| Cash                  paid for income taxes                            |   | $                         | -                         |   |                                               | $      | -                                 |                             |   | $ | - |   |

*-            6            -*

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*-            7            -*

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**ITEM        2. MANAGEMENT'S DISCUSSION AND ANALYSIS AND PLAN OF        OPERATION**

**We        are recently formed, have no operating history, and have never been        profitable.  **

**Because        we had incurred operating losses from our inception, our accountants have        expressed doubts about our ability to continue as a going        concern.**

| · |                    our ability to begin active                  operations; |
|--------|----------------------------------------------------------------------------------|

| · |                    our ability to locate clients who will purchase our services;                  and |
|--------|------------------------------------------------------------------------------------------------------------|

| · |                    our ability to generate revenues. |
|--------|-----------------------------------------------------------|

*-            8            -*

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**We        have a lack of liquidity and will need additional financing in the future.        Additional financing may not be available when needed, which could delay        our        development or indefinitely postponed.**

**As        a company with no operating history, we are inherently a risky        investment.**

**Our        operations are subject to our ability to successfully market our services.        We        have no substantial history of being able to successfully market our        services.**

**There        are factors beyond our control which may adversely affect        us.**

**Intense        competition in our market could prevent us from developing revenue and prevent        us from achieving annual profitability. In either situation, we may never        become        profitable, fail as an organization, and our investors could lose some or        all of        their investment.**

*-              9              -*

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**Our        success will be dependent upon our management’s efforts. We cannot sustain        profitability without the efforts of our management.**

**Our        stock price may be volatile, and you may not be able to resell your shares        at or        above the public sale price.**

| *      | actual                  or anticipated fluctuations in our operating results;                                                                                                                            |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                     |
| *      |  changes                  in financial estimates by securities analysts or our failure to                  perform in                  line with such estimates;                                    |
|   |                                                                                                                                                                                                     |
| *      | changes                  in market valuations of other consulting service oriented companies,                  particularly those that market services such as ours;                                     |
|   |                                                                                                                                                                                                     |
| *      |  announcements                  by us or our competitors of significant innovations, acquisitions,                  strategic partnerships, joint ventures or capital                  commitments; |
|   |                                                                                                                                                                                                     |
| *      |  introduction                  of product enhancements that reduce the need for our                  services;                                                                                      |
|   |                                                                                                                                                                                                     |
| *      | the                  loss of one or more key clients; and                                                                                                                                                |
|   |                                                                                                                                                                                                     |
| *      |  departures                  of key personnel.                                                                                                                                                      |

*-              10              -*

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**Because        our stock is quoted on the Pink Sheets, it has a limited public trading        market**
**As a result, it may be difficult or impossible for you        to liquidate your investment.**

**Applicable        SEC rules governing the trading of “Penny Stocks” limit the liquidity of our        common stock, which may affect the trading price of our common        stock.**

**Buying        low-priced penny stocks is very risky and speculative.**

*-              11              -*

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**Resale        Limitations imposed by most states will limit the ability of our shareholders        to        sell their securities unless they are Colorado residents.**

**We        do not expect to pay dividends on common stock.**

*-              12              -*

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*-              13              -*

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**Hourly.**

**                R**
**etainer.**

**Project.**

*-              14              -*

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*-              15              -*

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**ITEM        3. CONTROLS AND PROCEDURES**

**PART        II. OTHER INFORMATION**

**ITEM        1. LEGAL PROCEEDINGS**

**ITEM        2. CHANGES IN SECURITIES**

**ITEM        3. DEFAULTS UPON SENIOR SECURITIES**

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

**ITEM        5. OTHER INFORMATION**

**ITEM        6. EXHIBITS AND REPORTS ON FORM 8-K**

| 3.1* | Articles                  of Incorporation                     |
|------|----------------------------------------------------------------|
| 3.2* | Bylaws                                                         |
| 31.1 | Certification                  of CEO/CFO pursuant to Sec. 302 |
| 32.1 | Certification                  of CEO/CFO pursuant to Sec. 906 |

*-              16              -*

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**SIGNATURES**

|                                                               |                                                                                       |                                        |
|--------------------------------------------------------------------|--------------------------------------------------------------------------------------------|---------------------------------------------|
|                                                               | **Mountain                    West Business Solutions , Inc.**                             |
|                                                          |                                                                                  |                                   |
| Date: December                    14,                    2007 | By:                                                                              | /s/ Matthew                    Milonas |
|                                                               | Chief                      Executive OfficerChief                        Financial Officer |

*-        17        -*

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