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


                                  FORM 10-KSB/A
				 Amendment No. 1


 [X] ANNUAL REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF
                               1934, AS AMENDED

                   FOR THE FISCAL YEAR ENDED APRIL 30, 2007

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT
                                    OF 1934

         FOR THE TRANSITION PERIOD FROM ____________ TO ____________.

                         COMMISSION FILE NO. 000-32389

                           PREVENTION INSURANCE.COM
                ----------------------------------------------
                (Name of small business issuer in its charter)

                               NEVADA 88-0126444
                -----------------------------------------------
               (State or other jurisdiction of (I.R.S. Employer
             incorporation or organization) Identification Number)

          2770 SOUTH MARYLAND PARKWAY, SUITE 416, LAS VEGAS, NV89109
        --------------------------------------------------------------
              (Address of principal executive offices) (Zip Code)

                   Issuer's telephone number (702) 732-2758

        Securities registered under Section 12(b) of the Exchange Act:

                                     NONE

        Securities registered under Section 12(g) of the Exchange Act:

                    COMMON STOCK, $0.01 PAR VALUE PER SHARE
                   -----------------------------------------
                               (Title of Class)


Check  whether the issuer (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  small  business issuer was required to file such reports), and
(2) has been subject to such  filing requirements for the past 90 days. [X] Yes
[ ] No

Check if there is no disclosure of delinquent filers in response to Item 405 of
Regulation S-B is not contained  in  this  form,  and  no  disclosure  will  be
contained,  to  the  best  of  small business issuer's knowledge, in definitive
proxy or information statements  incorporated  by reference in Part III of this
Form 10- KSB or any amendment to this Form 10-KSB. [ ]

State issuer's revenues for its most recent fiscal year. $0

State  the aggregate market value of the voting and  non-voting  common  equity
held by  non-affiliates  computed by reference to the price at which the common
equity was sold, or the average  bid  and asked price of such common equity, as
of a specified date within the past 60 days: $612,343 as of August 31, 2007.

State the number of shares outstanding  of  each  of  the  issuer's  classes of
common  equity, as of the latest practicable date: 22,679,362 shares of  Common
Stock, par value $.01 per share, as of August 31, 2007.

DOCUMENTS INCORPORATED BY REFERENCE

None.

Transitional Small Business Disclosure Format (Check one):Yes[ ] No[X]


				EXPLANATORY NOTE




*EXPLANATORY  NOTE  - The Company is filing this Amendment No. 1 to Form 10-KSB
to amend its Annual Report  on  Form 10-KSB for the fiscal year ended April 30,
2007  ("the Original Filing") in order  to  amend  and  restate  the  financial
statements   and  related  disclosures  for  matters  related  to  the  Company
discovering that  it  had  erroneously  overstated the cash and cash equivalent
account balance by $3,623.

This Amendment No. 1 hereby supersedes and  amends  the  Original  Filing  with
respect  to  Item  7.   In addition, in accordance with Rule 12b-15 promulgated
under the Securities and Exchange Act of 1934, as amended, this Amendment No. 1
also includes updated certifications from our President/Chief Executive Officer
as Exhibits 31.1 and 32.1.    Except  as required to reflect the effects of the
items described above, no additional modifications or updates in this Amendment
have  been  made  to the Original Filing.   Information  not  relating  to  the
restatement remains  unchanged and reflects the disclosures made at the time of
the Original Filing.

Within four days of the  error  being  determined,  we have filed this Form 10-
KSB/A without the issuance of an 8-K as a result of the  timely  correction  of
the  financial statements and related disclosures for the Annual Report on Form
10-KSB/A for the fiscal year ended April 30, 2007.





                                    PART I

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION

This report  and  other  reports,  as well as other written and oral statements
made or released by us, may contain forward looking statements. Forward looking
statements are statements that describe,  or  that  are  based  on, our current
expectations,  estimates,  projections and beliefs. Forward looking  statements
are based on assumptions made  by us, and on information currently available to
us. Forward-looking statements describe  our  expectations  today  of  what  we
believe  is most likely to occur or may be reasonably achievable in the future,
but such statements do not predict or assure any future occurrence and may turn
out to be  wrong.  You can identify forward-looking statements by the fact that
they  do  not  relate strictly  to  historical  or  current  facts.  The  words
"believe," "anticipate,"  "intend," "expect," "estimate," "project", "predict",
"hope", "should", "may", and  "will",  other  words  and  expressions that have
similar meanings, and variations of such words and expressions,  among  others,
usually are intended to help identify forward-looking statements.

Forward-looking  statements  are  subject  to  both known and unknown risks and
uncertainties  and can be affected by inaccurate  assumptions  we  might  make.
Risks, uncertainties  and  inaccurate assumptions could cause actual results to
differ  materially from historical  results  or  those  currently  anticipated.
Consequently,  no  forward-looking  statement  can be guaranteed. The potential
risks and uncertainties that could affect forward  looking  statements include,
but are not limited to increased competition, extent of the market  demand  for
and  supply  of  goods  and  services  of  the  types  provided by the Company,
governmental regulation, performance of information systems, and the ability of
the Company to hire, train and retain qualified employees.  In  addition, other
risks, uncertainties, assumptions, and factors that could affect  the Company's
results  and prospects have been and may further be described in the  Company's
prior and  future filings with the Securities and Exchange Commission and other
written and oral statements made or released by the Company.

We caution you  not  to place undue reliance on any forward-looking statements,
which speak only as of  the date of this document. The information contained in
this report is current only  as  of  its  date,  and we assume no obligation to
update any forward-looking statements.


ITEM 1. DESCRIPTION OF BUSINESS.

BUSINESS DEVELOPMENT & BUSINESS OVERVIEW

Prevention  Insurance.com  (the "Company") was incorporated  in  the  State  of
Nevada  on  May  7,  1975,  to engage  in  any  lawful  corporate  undertaking,
including, but not limited to,  selected  mergers and acquisitions. The Company
was originally incorporated under the name Vita Plus, Inc. later we changed our
name  to  Vita  Industries, Inc. and in 1999 again  changed  it  to  Prevention
Insurance.com.

Historical Operations:  In  1983 we made a public offering of 700,000 shares of
our  common stock for our own  account.  We  registered  the  stock  under  the
Securities  Act  of  1933.  Upon completion of that offering, we registered the
stock  under Section 12 (g) the  National  Association  of  Securities  Dealers
Automated  Quotation  System("NASDAQ").  However,  in  1989  we  terminated the
registration  of  our  stock  under Section 12(g) of the Act because our  total
assets had decreased to less than  $3,000,000.  Our  stock  was  then no longer
quoted on NASDAQ.

From inception until early 1999, our principle business engagement had been the
sale  and  distribution  of  our  own  formulations  of  specific vitamins  and
nutritional  supplements,  and  of  various  other  health  and  personal  care
products. We sold our products through traditional methods: we employed a force
of  salespersons at our headquarters in Las Vegas, Nevada and compensated  them
on a  commission  basis; we also sold through a network of independent brokers.
Our sales were made  primarily  to  drug  stores  and  other  large  retailers.
Beginning in 1983, we also manufactured some of our products. However,  after a
period  of  approximately  eight  years,  we stopped the manufacturing activity
because it did not prove to be profitable.  In  1991 we were licensed in Nevada
as an agent for health and life insurance. Historically  since 1991 we have not
derived any significant income from sales of insurance policies.

During the mid 1990s we developed the concept of reducing  insurance  costs for
both  health and life insurance through prevention measures by emphasizing  the
maintenance  of good health by members of the insured population. Subsequently,
we began the development  of hybrid insurance products incorporating preventive
features with traditional health  and life insurance products. Specifically, we
developed two specially formulated  preparations  of  vitamins  and nutritional
supplements:   Nutra-Prevention  Formula  and  Nutra-  Protection.  Those   are
formulations that  emphasize  health maintenance by providing multiple vitamins
and a wide range of additional  nutritional  supplements for daily consumption,
and which we believe provide optimal nutrition  necessary  for  good health. We
had  planned  to  commence  negotiations  for  joint venture arrangements  with
insurance companies using those two formulations  to offer low-cost, preventive
nutritional  products  combined  with  reduced  premium   rates  for  specialty
insurance  policies,  but  to  date  we  have not entered into any  such  joint
ventures.

In 2005, the Company added a second line of  business  and  has been focused on
its  development  of  its  ATM machine sale operations.  The Company  has  been
keeping its focus on the second  line of business of ATM machine sales for more
than two years.  Management does not  feel  we  have re-entered the development
stage  as  we  are  continuing to receive revenue from  our  ATM  machine  sale
operations.

Effective March 15, 1999,  we  sold  for  cash  substantially all of our assets
associated with the traditional distribution of vitamin  and dietary supplement
formulations,  including all inventory of vitamins and nutritional  supplements
and substantially  all  of  our  furniture  and  fixtures,  and  terminated all
business activities associated with the distribution of individual vitamins and
dietary  supplements. However, we did retain our insurance agency license,  our
newly developed  Prevention  Insurance  website and the ownership rights in the
trademarks  for  Nutra-Prevention  and Nutra-Protection  formulas.   While  the
insurance license has been retained,  the Company's main focus has been the ATM
machine sales lines of business.  Should an opportunity arise where the Company
is able to capitalize on its experience  in  insurance  we will benefit, but at
this stage the focus of the company is solely on the further  expansion  of the
line of business devoted to ATM machine sales.


PLAN OF OPERATION

Along  with our insurance and ATM sales we will attempt to locate and negotiate
with a business entity for the merger of that target business into the Company.
In certain  instances, a target business may wish to become a subsidiary of the
Company or may  wish  to contribute assets to the Company rather than merge. No
assurances can be given  that  we will be successful in locating or negotiating
with any target business.

Management believes that there are  perceived  benefits  to  being  a reporting
company  with  a class of registered securities. These are commonly thought  to
include (1) the  ability  to  use  registered securities to make acquisition of
assets or businesses; (2) increased  visibility in the financial community; (3)
the facilitation of borrowing from financial institutions; (4) improved trading
efficiency; (5) stockholder liquidity; (6) greater ease in subsequently raising
capital; (7) compensation of key employees  through stock options; (8) enhanced
corporate image; and (9) a presence in the United States capital market.

A business entity, if any, which may be interested  in  a  business combination
with  us  may  include  (1) a company for which a primary purpose  of  becoming
public  is  the  use  of its  securities  for  the  acquisition  of  assets  or
businesses; (2) a company  which  is  unable  to  find  an  underwriter  of its
securities  or  is  unable  to  find  an  underwriter  of  securities  on terms
acceptable  to  it;  (3)  a  company  which  wishes  to become public with less
dilution of its common stock than would occur normally  upon  an  underwriting;
(4) a company which believes that it will be able to obtain investment  capital
on more favorable terms after it has become public; (5) a foreign company which
may wish to gain an initial entry into the United States securities market; (6)
a  special  situation  company,  such  as  a company seeking a public market to
satisfy redemption requirements under a qualified  Employee  Stock Option Plan;
or  (7)  a  company  seeking  one  or  more of the other perceived benefits  of
becoming a public company.

Management will continue to seek a qualified  company  as  a  candidate  for  a
business  combination.  We  are authorized to enter into a definitive agreement
with a wide variety of businesses  without  limitation  as to their industry or
revenues. It is not possible at this time to predict which  company, if any, we
will enter into a definitive agreement or what will be the industry,  operating
history,  revenues,  future prospects or other characteristics of that company.
We have received $22,000  related  to  a  potential  merger  candidate and have
booked this as an acquisition liability on our balance sheet.  The  final terms
and  requisite due diligence have not yet been completed and should the  merger
not go through, the $22,000 will convert to a short term note payable.

We may  seek a business opportunity with entities which have recently commenced
operations,  or  which wish to utilize the public marketplace in order to raise
additional capital  in order to expand into new products or markets, to develop
a new product or service,  or  for  other  corporate  purposes.  We may acquire
assets and establish wholly-owned subsidiaries in various businesses or acquire
existing businesses as subsidiaries.

Our  management,  which  in  all likelihood will not be experienced in  matters
relating to the business of a  target  business, will rely upon its own efforts
in accomplishing our business purposes.

The analysis of new business opportunities  will be undertaken by, or under the
supervision of our officer and director, who  is  not  a  professional business
analyst.  In  analyzing  prospective  business  opportunities,  management  may
consider such matters as:

* the available technical, financial and managerial resources;

* working capital and other financial requirements; history of operations, if
  any;

* prospects for the future;

* nature of present and expected competition;

* the quality and experience of management services which may be
  available and the depth of that management;

* the potential for further research, development, or exploration;

* specific risk factors not now foreseeable but which then may be anticipated
  to impact our proposed activities;

* the potential for growth or expansion;

* the potential for profit;

* the perceived public recognition or acceptance of products, services, or
  trades; name identification and;

* other relevant factors.

Management does not have the capacity to conduct as extensive an  investigation
of  a  target  business  as  might  be undertaken by a venture capital fund  or
similar institution. As a result, management  may  elect to merge with a target
business which has one or more undiscovered shortcomings  and may, if given the
choice to select among target businesses, fail to enter into  an agreement with
the most investment-worthy target business.

Following a business combination we may benefit from the services  of others in
regard  to  accounting,  legal  services,  underwritings  and  corporate public
relations. If requested by a target business, management may recommend  one  or
more  underwriters,  financial advisors, accountants, public relations firms or
other consultants to provide such services.

A potential target business  may have an agreement with a consultant or advisor
providing that services of the  consultant  or  advisor  be continued after any
business combination. Additionally, a target business may  be  presented  to us
only on the condition that the services of a consultant or advisor be continued
after a merger or acquisition. Such preexisting agreements of target businesses
for  the  continuation  of  the services of attorneys, accountants, advisors or
consultants could be a factor in the selection of a target business.

In implementing a structure for  a  particular  business  acquisition,  we  may
become  a  party  to a merger, consolidation, reorganization, joint venture, or
licensing agreement  with  another  corporation  or entity. We may also acquire
stock or assets of an existing business. On the consummation  of a transaction,
it is likely that our present management and stockholders will  no longer be in
our control. In addition, it is likely that our officer and director  will,  as
part of the terms of the acquisition transaction, resign and be replaced by one
or more new officers and directors.

It  is  anticipated that any securities issued in any such reorganization would
be issued in reliance upon exemption from registration under applicable federal
and state  securities  laws.  In  some  circumstances  however, as a negotiated
element of its transaction, we may agree to register all  or  a  part  of  such
securities  immediately  after  the  transaction is consummated or at specified
times  thereafter. If such registration  occurs,  of  which  there  can  be  no
assurance,  it will be undertaken by the surviving entity after we have entered
into an agreement  for  a  business  combination or have consummated a business
combination and we are no longer considered a blank check company. The issuance
of additional securities and their potential sale into any trading market which
may develop in our securities may depress the market value of our securities in
the future if such a market develops, of which there is no assurance.

While the terms of a business transaction  to which we may be a party cannot be
predicted, it is expected that the parties to  the  business  transaction  will
desire  to  avoid  the  creation  of  a taxable event and thereby structure the
acquisition in a tax-free reorganization  under  Sections  351  or  368  of the
Internal Revenue Code of 1986, as amended.

Depending   upon,   among  other  things,  the  target  business's  assets  and
liabilities, our stockholders  will  in  all  likelihood  hold  a substantially
lesser  percentage  ownership interest in the Company following any  merger  or
acquisition. Any merger or acquisition effected by us can be expected to have a
significant  dilutive   effect   on  the  percentage  of  shares  held  by  our
stockholders at such time. We have  received  $22,000  related  to  a potential
merger  candidate  and  have  booked  this  as an acquisition liability on  our
balance sheet. The final terms and requisite  due  diligence  have not yet been
completed and should the merger not go through, it will convert to a short term
note payable.

No  assurances  can  be  given  that  we will be able to finalize any  business
combination, as to the terms of a business  combination, or as to the nature of
the target business. As of the date hereof, management  has  not made any final
decision  concerning  or  entered  into any written agreements for  a  business
combination.

We  anticipate  that  the selection of  a  business  opportunity  in  which  to
participate  will be complex  and  without  certainty  of  success.  Management
believes (but  has  not  conducted  any  research  to  confirm)  that there are
numerous  firms  seeking  the  perceived  benefits  of  a  publicly  registered
corporation. Such perceived benefits may include facilitating or improving  the
terms  on  which additional equity financing may be sought, providing liquidity
for incentive  stock  options  or similar benefits to key employees, increasing
the opportunity to use securities for acquisitions, and providing liquidity for
stockholder and other factors. Business  opportunities may be available in many
different industries and at various stages  of  development,  all of which will
make  the  task  of  comparative  investigation  and analysis of such  business
opportunities extremely difficult and complex.



EXISTING VENTURES

We  have become aware that in many instances individual  agents,  or  sometimes
entire agencies, desire to sell their existing books of business. These desires
may arise  because  an  agent  wishes  to  diversify his assets to increase his
return  on equity, or wishes to retire or enter  some  other  business,  or  no
longer wishes  to  be  required to devote time to administrative duties, or the
insurance company for which  the  agent  sells  (perhaps  as  a  captive agent)
changes the arrangements under which the agents operate, or for other  reasons.
In any of these events, it is often possible for a third person to purchase the
agent's book of business, provided that the purchase can provide a satisfactory
arrangement for the continuing administration of the book.

The acquisition and administration of books of existing business from insurance
agents  would  provide  us  with  a source of revenues that would be reasonably
predictable (based on such factors as the kinds of policies, the length of time
they have been in effect, the persistency  of  the  business and the collection
experience),   if   we   would  make  arrangements  for  effective   continuing
administration. We think this  could  be  done  at  reasonable  cost, either by
making arrangements for the administration with another existing agency that is
administering  similar  business,  or  directly by employing personnel  already
experienced in those administrative activities.  If  we were to engage directly
in these activities, we could be required to obtain licenses  in  states  other
than Nevada and hire employees who are licensed in Nevada and other states.

We  are  continually  attempting  to acquire agencies by using our stock as the
main currency to affect a purchase. At the present time we do not have adequate
resources to purchase for cash any  books  of  insurance business that might be
available. We intend to use exemptions from the  registration provisions of the
Securities Act of 1933, as amended, including those  provided  in  Regulation D
adopted there under, to raise cash to be used in such acquisitions and to offer
shares of our common stock, or other securities, in exchange for such  books of
business. In this connection, we expect that in the case of any acquisitions of
existing books, the purchase price, either in cash, securities or a combination
thereof,  will  be  negotiated based upon the mix of policies constituting  the
books and the history of their administration, among other things.

If we are successful  in purchasing agencies and their books, in some instances
we may be able to make  arrangements with another existing agency to administer
one or more books for a percentage of the renewal commissions earned in respect
of the policies constituting  the  books.  In  any  such  event,  we would have
obtained  an  income source without the need to incur corresponding operational
costs or overhead expenses.

If we are successful  in  acquiring  a  sufficient number of agencies and their
books of business, we could be in a position  to  negotiate  with the insurance
companies  that  are  the  issuers of the policies to increase the  amounts  of
renewal commissions on the policies.  The success of any such negotiations will
depend in part upon the identity of the  insurance  company  that is the policy
issuer, the kinds of policies and the amount of business in the books.

We also intend to offer additional insurance products to the owners of policies
constituting  the  books that are acquired and to prospective new  clients.  We
would offer those products  by  traditional means directly as agent, or through
agencies administering books for us, and also by telephone using an 800 number,
and through an Internet web page  that  is established. Finally, we expect that
through the acquisition of books of existing  business  we will be able to make
contacts  with  potential purchasers of specialty insurance  products  that  we
could market in combination with our nutritional products, Nutra-Prevention and
Nutra-Protection.       To  date,  the  Company  has not been successful in its
efforts  to  find an acquisition candidate or develop  its  insurance  line  of
business.

The Company is  continuing  with its planned expansion of its ATM machine sales
division and generating commissions  as  a  dealer  representative and to build
that business further.

Our  activities  have been devoted to the planning and  expansion  of  our  ATM
machine sale operations.  Management  does  not  feel  we  have  re-entered the
development stage as we are continuing to receive revenue from our  ATM machine
sale operations.

Presently  our  only  employees  are  the President, who is full-time, and  the
Secretary-Treasurer and one additional  employee, all of whom serve as contract
labor.

ITEM 2. DESCRIPTION OF PROPERTY.

We  have  no properties and at this time have  no  agreements  to  acquire  any
properties.  We now lease office facilities, approximately 1500 square feet, at
2770 S. Maryland  Parkway, Suite 416, Las Vegas, NV 89109. Our telephone number
is (702) 732-2758.


ITEM 3. LEGAL PROCEEDINGS.

There  are  no legal  proceedings  against  us  and  we  are  unaware  of  such
proceedings contemplated against us.

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

No matter was submitted to a vote of security holders, through the solicitation
of proxies or  otherwise,  during the fourth quarter of the fiscal year covered
by this report.


                                    PART II

ITEM 5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS.

 (a) Market Information. Our  Common  Stock  is traded on the over-the- counter
securities  market  through  the  National Association  of  Securities  Dealers
Automated Quotation Bulletin Board System, under the symbol "PVNC". Any trading
has been sporadic and there has been no meaningful trading volume.

The only outstanding warrants or options  to  purchase  our common stock or any
security convertible into shares of the class are 2,000,000  warrants issued to
Scott Goldsmith on November 6, 2006 for an exercise price of $0.10  and term of
5 years. Additionally, Mr. Goldsmith was awarded Convertible Preferred  Shares,
which  are  convertible  into  two (2) common shares of stock for every one (1)
preferred share. Mr. Goldsmith is 100% owner of these shares.

(b) Holders of the Company's Securities. April 30, 2007, there were 476 holders
of record of shares of the common stock.

(c) Dividends. We have never paid any cash dividends on common stock and do not
contemplate the payment of cash dividends in the foreseeable future.

ITEM 6. PLAN OF OPERATION.

FORWARD-LOOKING STATEMENTS AND ASSOCIATED  RISKS. This Report contains forward-
looking   statements.  Such  forward-looking  statements   include   statements
regarding,  among  other things, (a) our projected sales and profitability, (b)
our growth strategies,  (c)  anticipated trends in our industry, (d) our future
financing plans, (e) our anticipated needs for working capital, (f) our lack of
operational experience, and (g) the benefits related to ownership of our common
stock. Forward-looking statements,  which  involve assumptions and describe our
future plans, strategies, and expectations,  are  generally identifiable by use
of  the  words  "may,"  "will,"  "should," "expect," "anticipate,"  "estimate,"
"believe," "intend," or "project"  or  the  negative  of  these  words or other
variations  on  these  words  or  comparable terminology. This information  may
involve known and unknown risks, uncertainties,  and  other  factors  that  may
cause  our  actual  results,  performance,  or  achievements  to  be materially
different  from  the future results, performance, or achievements expressed  or
implied by any forward-looking  statements. These statements may be found under
"Management's Discussion and Analysis  of  Financial  Condition  and Results of
Operations" and "Business," as well as in this Report generally. Actual  events
or  results  may  differ  materially  from  those  discussed in forward-looking
statements as a result of various factors, including,  without  limitation, the
risks  outlined  under  "Risk  Factors"  and  matters described in this  Report
generally. In light of these risks and uncertainties, there can be no assurance
that the forward-looking statements contained in  this  report  will  in=  fact
occur as projected.

A. Plan Of Operations for the Coming Year

We  were formed to engage in a merger or acquisition of an unidentified foreign
or domestic  company  which  desires  to  become a reporting ("public") company
whose  securities are qualified for trading  in  the  United  States  secondary
market.

We will  not  acquire  or  merge  with  any entity which cannot provide audited
financial statements at or within a reasonable  period of time after closing of
the  proposed  transaction.  We are subject to all the  reporting  requirements
included in the Exchange Act.  Included  in  these  requirements is our duty to
file audited financial statements as part of our Form  8-K to be filed with the
Securities  and  Exchange  Commission  upon  consummation  of   a   merger   or
acquisition, as well as our audited financial statements included in our annual
report  on  Form 10-KSB. If such audited financial statements are not available
at closing, or  within  time parameters necessary to insure our compliance with
the requirements of the Exchange  Act,  or  if the audited financial statements
provided do not conform to the representations made by the target business, the
closing documents may provide that the proposed transaction will be voidable at
the discretion of our present management.

We will not restrict our search for any specific  kind  of  businesses, but may
acquire a business which is in its preliminary or development  stage,  which is
already in operation, or in essentially any stage of its business life.  It  is
impossible  to  predict at this time the status of any business in which we may
become engaged, in  that such business may need to seek additional capital, may
desire  to  have its shares  publicly  traded,  or  may  seek  other  perceived
advantages which we may offer.

A business combination  with  a  target  business  will  normally  involve  the
transfer  to  the  target business of the majority of our common stock, and the
substitution by the  target  business  of  its  own  management  and  board  of
directors.

The  Board of Directors has passed a resolution which contains a policy that we
will not  seek  an  acquisition or merger with any entity in which our officer,
director, stockholders  or  his  affiliates  or  associates serve as officer or
director or hold more than a 10% ownership interest.


B. Discussion of Financial Condition and Results of Operations.

We have, and will continue to have, no capital with which to provide the owners
of business opportunities. However, management believes  we  will  be  able  to
offer owners of acquisition candidates the opportunity to acquire a controlling
ownership  interest in a publicly registered company without incurring the cost
and time required  to  conduct  an  initial  public  offering.  Our officer and
director  have  not conducted market research and are not aware of  statistical
data to support the  perceived  benefits of a merger or acquisition transaction
for the owners of a business opportunity.

Our audit reflects the fact that  we  do  not  have sufficient revenue to cover
expenses. Further, that without realization of additional  capital, it would be
unlikely  for  the  Company to continue as a going concern; we  have  sustained
ourselves through commission income of ATM machine sales.

Our stockholders have  agreed that they will advance any additional funds which
we need for operating capital and for costs in connection with searching for or
completing an acquisition  or  merger.  Such  advances  will  be  made  without
expectation of repayment unless the owners of the business which we acquire  or
merge  with  agree  to  repay  all  or  a portion of such advances. There is no
minimum or maximum amount such stockholders  will  advance  to  us. We will not
borrow any funds for the purpose of repaying advances made by such stockholder,
and  we  will  not  borrow  any  funds  to  make any payments to our promoters,
management or their affiliates or associates.

Our condition is at present under-capitalized.  We  have basically been able to
pay off all of our payables as agreed. Revenue to date has been provided by our
ATM equipment sales division, Quick Pay that is selling  ATM machines to retail
outlets around the U. S. We have also received a small amount  of  capital from
existing shareholders through periodic stock sales. We will also be seeking out
private equity capital or a strategic partner as possible sources of financing.

QUICK PAY ATM DIVISION

Quick Pay ATM sales continue to increase due to an effective mail out  campaign
and  follow  up  sales  calls that have improved Quick Pay's reach and improved
contact and closing ratios. Quick Pay continues to pay the bulk of overhead for
Prevention Insurance while it pursues its acquisition strategy.

We recently started marketing  a  new  ATM  insurance  policy  that insures the
machine  as  well  as  the cash inside for a nominal premium. With hundreds  of
thousands of ATM machines out in the market this should prove to be a lucrative
and profitable niche for us. We have intend to expend the effort in fiscal year
2008.
<PAGE>

ITEM 7. FINANCIAL STATEMENTS.


 PREVENTION INSURANCE.COM
 FINANCIAL STATEMENTS
 APRIL 30, 2007


 TABLE OF CONTENTS

-----------------------------------------------------------------------
F-1 INDEPENDENT AUDITOR'S REPORT - 2007
F-1.1 INDEPENDENT AUDITOR'S REPORT - 2006
F-2 BALANCE SHEETS
F-3 STATEMENTS OF OPERATIONS
F-4 STATEMENTS OF CHANGES IN STOCKHOLDERS' (DEFICIT)
F-5 STATEMENTS OF CASH FLOWS
F-6-7 NOTES TO THE FINANCIAL STATEMENTS
-----------------------------------------------------------------------
<PAGE>


To the Board of Directors of
Prevention Insurance.Com
2770 S. Maryland Pkwy., #416
Las Vegas, Nevada 89109


We have audited the accompanying  balance  sheet of Prevention Insurance.Com as
of  April  30,  2007,  and  the related statement  of  operations,  changes  in
stockholders' deficit and cash  flows  for the year ended April 30, 2007. These
financial statements are the responsibility  of  the  Company's management. Our
responsibility is to express an opinion on these financial  statements based on
our audit.

We conducted our audit in accordance with the standards of the  Public  Company
Accounting  Oversight  Board  (United States). Those standards require that  we
plan and perform the audit to obtain  reasonable  assurance  about  whether the
financial  statements  are  free  of material misstatement. The Company is  not
required to have, nor were we engaged  to  perform,  an  audit  of its internal
control over financial reporting. Our audit included consideration  of internal
control over financial reporting as a basis for designing audit procedures that
are appropriate in the circumstances, but not for the purpose of expressing  an
opinion  on  the effectiveness of the Company's internal control over financial
reporting.  Accordingly,   we  express  no  such  opinion.  An  audit  includes
examining, on a test basis,  evidence supporting the amounts and disclosures in
the  financial statements. An audit  also  includes  assessing  the  accounting
principles  used  and  significant  estimates  made  by  management, as well as
evaluating the overall financial statement presentation. We  believe  that  our
audit provide a reasonable basis for our opinion.

In  our  opinion, the financial statements referred to above present fairly, in
all material  respects,  the  financial position of the Company as of April 30,
2007, and the results of its operations  and  its cash flows for the year ended
April  30,  2007,  in  conformity  with  U.S.  generally   accepted  accounting
principles.

The  accompanying  financial  statements have been prepared assuming  that  the
Company will continue as a going  concern.  As  discussed  in  Note  2.  to the
financial  statements,  the  Company  currently  does  not  have any continuing
sources of revenue. These conditions raise substantial doubt  about its ability
to  remain as a going concern. Management's plans regarding those  matters  are
also  described  in  Note  2.  The  financial  statements  do  not  include any
adjustments that might result from this uncertainty.

/s/Lynda R. Keeton CPA, LLC
---------------------------
Las Vegas, Nevada
August 28, 2007, except for Note 3, which is dated September 13, 2007


                                      F-1
<PAGE>


To the Board of Directors of
Prevention Insurance.Com
2770 S. Maryland Pkwy., #416
Las Vegas, Nevada 89109


We  have audited the accompanying balance sheet of Prevention Insurance.Com  as
of April  30,  2006,  and  the  related  statement  of  operations,  changes in
stockholders'  equity  and cash flows for the year ended April 30, 2006.  These
financial statements are  the  responsibility  of the Company's management. Our
responsibility is to express an opinion on these  financial statements based on
our audits.

We conducted our audit in accordance with the standards  of  the Public Company
Accounting  Oversight  Board (United States). Those standards require  that  we
plan and perform the audit  to  obtain  reasonable  assurance about whether the
balance sheets are free of material misstatement. The  Company  is not required
to have, nor were we engaged to perform, an audit of its internal  control over
financial reporting. Our audit included consideration of internal control  over
financial  reporting  as  a  basis  for  designing  audit  procedures  that are
appropriate  in  the  circumstances,  but not for the purpose of expressing  an
opinion on the effectiveness of the Company's  internal  control over financial
reporting.  Accordingly,  we  express  no  such  opinion.  An  audit   includes
examining, on a test basis, evidence supporting the amounts and disclosures  in
the  balance  sheet. An audit also includes assessing the accounting principles
used and significant  estimates  made  by management, as well as evaluating the
overall financial statement presentation.  We  believe that our audit provide a
reasonable basis for our opinion.

In our opinion, the financial statements referred  to  above present fairly, in
all material respects, the financial position of the Company  as  of  April 30,
2006,  and the results of its operations and its cash flows for the year  ended
April  30,   2006,  in  conformity  with  U.S.  generally  accepted  accounting
principles.

The accompanying  financial  statements  have  been  prepared assuming that the
Company  will  continue as a going concern. As discussed  in  Note  1.  to  the
financial statements,  the  Company  currently  does  not  have  any continuing
sources of revenue. These conditions raise substantial doubt about  its ability
to  remain  as a going concern. Management's plans regarding those matters  are
also described  in  Note  1.  The  financial  statements  do  not  include  any
adjustments that might result from this uncertainty.

/s/Beadle, McBride, Evans & Reeves, LLP

Las Vegas, Nevada
August 9, 2006
                                     F-1.1
<PAGE>

                           PREVENTION INSURANCE.COM
                                BALANCE SHEETS


<TABLE>
<CAPTION>
<S>						<C>					<C>

                                                                                      APRIL 30,
									    ----------------------------
                                                                                 2007          2006
									    -------------   ------------
									    (As restated,
									     see note 3)
                                            ASSETS
Current assets:
 Cash and cash equivalents                                                  $      16,685   $         --
 Accounts receivable                                                                5,228             --
									    -------------   ------------
   Total current assets                                                     $      21,913   $         --
									    =============   ============

                            LIABILITIES AND STOCKHOLDERS' (DEFICIT)
Current liabilities:
 Accounts Payable                                                           $      33,010   $      9,999

 Bank overdraft                                                                        --          2,432
 Acquisition liability                                                             22,000             --
									    -------------   ------------
   Total current liabilities                                                       55,010         12,431
									    -------------   ------------
Stockholders' (deficit):
 Preferred stock, par value $0.01; authorized 10,000,000
   shares; 1,000,000 and 0 shares issued        				   10,000             --
 Common stock, par value $0.01; authorized 100,000,000
   shares; 21,719,362 and 19,229,362 shares      				  217,194        192,308
   issued
 Treasury stock, 24,142 and 24,142 shares, at cost                                (52,954)        52,954)
 Additional paid-in capital                                                     3,687,682      3,581,954
 Accumulated (deficit)
                                                                               (3,895,019)    (3,733,739)
									    -------------   ------------
   Total stockholders' (deficit)                                                  (33,097)       (12,431)
									    -------------   ------------
   Total liabilities and stockholders' (deficit)                            $      21,913    $         -
									    =============   ============

</TABLE>





  The accompanying notes are an integral part of these financial statements.

                                      F-2
<PAGE>

                           PREVENTION INSURANCE.COM
                           STATEMENTS OF OPERATIONS


<TABLE>
<CAPTION>

<S>			<C>					<C>

                                            	        FOR THE YEARS ENDED APRIL 30,
							----------------------------
                                                      	    2007            2006
							-----------	 -----------
						       (As restated,
							 see note 3)

 Commissions                                        	$   154,729	 $   146,048
							-----------	 -----------
   Total income                                             154,729          146,048
							-----------	 -----------
Operating costs and expenses:
 General and administrative                                 191,939          116,953
 Officers compensation                                      124,177           98,544
							-----------	 -----------
             Total Operating costs and expenses             316,116          215,497
							-----------	 -----------
   Loss from Operations                                    (161,387)         (69,449)

Other income (expense):
 Interest expense                                                (5)              (9)
							-----------	 -----------
Net Loss                                          	$  (161,392)	 $   (69,458)
							===========	 ===========
 Earnings per common share:
  Basic and diluted                               	$     (0.01)	 $     (0.01)
							===========	 ===========
 Weighted average common shares outstanding:
  Basic and diluted                                      19,892,969       18,599,640
							===========	 ===========

</TABLE>

The accompanying notes are an integral part of these financial statements.

                                      F-3
<PAGE>

                           				PREVENTION INSURANCE.COM
                        			 STATEMENTS OF STOCKHOLDERS' (DEFICIT)


<TABLE>
<CAPTION>
<S>					<C>					<C>

                               Preferred                  Common            	   Additional
                                 Stock                     Stock	   Par 	     Paid in	Treasury       Stock 	   Accumulated
				Number	   Par Value	  Number	  Value	     Capital	  Stock	   Subscriptions      Deficit	  Total
			       ---------   ----------     ----------     ---------  ----------  ----------  -------------   -----------  ---------
BALANCE APRIL 30, 2005		       -   $	    -	 17,969,918	$ 179,714  $3,537,811	$ (52,954) $      (1,500)  $(3,664,169)	   (1,098)
			       =========   ==========	 ==========	=========  ==========  ==========   =============  ===========  =========
Shares Issued
    for cash                                 		  1,234,444  	   12,344      44,031                                   	   56,375
Shares Issued
    for services					     25,000	      250	    -						      250
Payment of stock
    subscription
    receivable                                                                    				   1,500               	    1,500

Net (loss)														       (69,458)	  (69,458)
			       ---------   ----------    ----------     ---------  ----------  ----------  -------------   -----------  ---------
BALANCE APRIL 30, 2006		       -   $	    -	 19,229,362	$ 192,308  $3,581,842	$ (52,954) $	       -   $(3,733,627)	$ (12,431)
			       =========   ==========	 ==========	=========  ==========  ==========   =============  ===========  =========
Stock issued
    for cash                                  		  1,890,000  	   18,886       7,990                                   	   26,876
Stock issued
    for services                              		    600,000         6,000      23,500                                   	   29,500
Issuance of
    preferred shares	       1,000,000	10,000				       30,000						   40,000
Issuance of warrants
    to  officers                                                  		       44,350                                   	   44,350

Net (loss)														      (161,392)	 (161,392)
			       ---------   ----------    ----------     ---------  ----------  ----------  -------------   -----------  ---------
BALANCE, APRIL 30, 2007	       1,000,000   $   10,000	 21,719,362	$ 217,194  $3,687,682	$ (52,954)		-  $(3,895,019)	$ (33,097)
			       =========   ==========	 ==========	=========  ==========  ==========   =============  ===========  =========
</TABLE>

                The accompanying notes are an integral part of these financial
statements.

                                      F-4
<PAGE>
                         		PREVENTION INSURANCE.COM
                        		STATEMENTS OF CASH FLOWS



<TABLE>
<CAPTION>

<S>								<C>				<C>

                                                				    FOR THE YEARS ENDED APRIL 30,
										    ----------------------------
                                                                                         2007             2006
										    -------------    -----------
									    	    (As restated,
									     	     see note 3)
Cash flows from operating activities:
Net loss                                                                            $    (161,392)   $   (69,458)
										    -------------    -----------
Adjustments to reconcile net income to net cash
	provided by operating activities:
  Stock issued for services and officer payable                                            69,500            250
  Warrants issued to officers                                                              44,350             --
  Changes in assets and liabilities:
   Accounts receivable                                                                     (5,228)            --
   Accounts payable                                                                        23,012          6,751
   Bank overdraft                                                                          (2,432)         2,432
										    -------------    -----------
     Total adjustments                                                                    129,202          9,253
										    -------------    -----------
     Net cash provided by operating activities                                            (32,190)       (60,205)
										    -------------    -----------
Cash flows from investing activities:                                                          --             --
    Net cash provided by investing activities                                                  --             --

Cash flows from financing activities:
  Proceeds from issuance of common stock                                                   26,875         56,375
  Proceeds from stock subscription receivable                                                  --          1,500
  Increase in acquisition liability                                                        22,000             --
										    -------------    -----------
     Net cash provided by financing activities                                             48,875         57,875
										    -------------    -----------
Cash and cash equivalents:
  Increase in cash and cash equivalents                                                    16,685         (2,330)
  Balance, beginning of year                                                                   --          2,330
										    -------------    -----------
  Balance, end of year                                                              $      16,685    $        --
										    =============    ===========
Supplemental cash flow disclosures:
  Interest paid                                                                     $           5    $         9
  Taxes paid                                                                        $           0    $         0

</TABLE>



 The accompanying notes are an integral part of these financial statements.
                                    F-5
<PAGE>

                           PREVENTION INSURANCE.COM
                         NOTES TO FINANCIAL STATEMENTS


1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION

Nature of Business

Prevention Insurance.Com (the "Company") was incorporated under the laws of the
State  of  Nevada  in  1975  as  Vita  Plus Industries, Inc. In March 1999, the
Company  sold  its  remaining inventory and  changed  its  name  to  Prevention
Insurance.Com. Since  2005,  the  Company  has additionally focused on a second
line of business and has been focused on the  development  of  its  ATM machine
sale operations.  The Company has been keeping its focus on the second  line of
business  of  ATM  machine  sales for more than two years.  Management does not
feel we have re-entered the development  stage  as we are continuing to receive
revenue  from  our  ATM  machine sale operations. The  Company  is  continually
attempting  to organize select  independent  insurance  agencies  to  create  a
nationwide cooperative  group  of health, life and casualty insurance companies
with  the  ability  to  negotiate  fees   with  national  insurance  companies.
Additionally,  this  co-op  would  benefit  from   national   negotiations   of
advertising  and  product development. The Company would receive fees from this
group of agencies for its coordination of activities. The Company is continuing
with its planned expansion  of  its  ATM  machine sales division and generating
commissions as a dealer representative and to build that business further.

Basis of Presentation

The summary of significant accounting policies  is  presented  to assist in the
understanding of the financial statements. The financial statements  and  notes
are  the  representation  of  management.  These policies conform to accounting
principles generally accepted in the United  States  of  America  and have been
consistently applied.

Basis of Accounting

The  Company's  policy  is  to prepare the financial statements on the  accrual
basis of accounting. The fiscal  year  end  is  April  30.  In  the  opinion of
management,  all adjustments necessary in order to make the financial position,
results of operations  and changes in financial position at April 30, 2007, and
for all periods presented not misleading have been made.

Use of Estimates

The  preparation  of  financial   statements   in  conformity  with  accounting
principles  generally  accepted  in  the  United  States  of  America  requires
management to make estimates and assumptions that affect  the  reported amounts
of  assets  and  liabilities  and  the  disclosure  of  contingent  assets  and
liabilities  at the date of the financial statements and the reported  revenues
and expenses during  the  reporting  periods.  Because  of the use of estimates
inherent  in  the  financial  reporting  process,  actual  results  may  differ
significantly from those estimates.

Reclassifications

Certain  amounts  in  the  April  30,  2006  financial  statements  have   been
reclassified   to   conform   to   the   April  30,  2007  presentation.  These
reclassifications  had  no effect on the previously  reported  net  loss.   The
reclassifications were attributable  to  combining  cost  of goods sold amounts
with  the  respective  revenue  to  show  the corrected amount of  revenues  as
previously it was reported as two separate line items, when in actuality it was
a refund due to the payor.

Cash and cash Equivalents

The  Company  maintains cash balances in a non-interest  bearing  account  that
currently does  not  exceed  federally  insured  limits. For the purpose of the
statements  of cash flows, all highly liquid investments  with  a  maturity  of
three months  or less are considered to be cash equivalents. There were no cash
equivalents as of April 30, 2007 and 2006

Fair Value of Financial Instruments

The fair value  of cash and cash equivalents and accounts payables approximates
the carrying amount of these financial instruments due to their short maturity.

Net Loss Per Share Calculation

In February 1997, the FASB issued SFAS No. 128, "Earnings per Share." Basic net
loss per common share  ("EPS")  is  computed  by  dividing  income available to
commons   stockholders   by  the  weighted-average  number  of  common   shares
outstanding for the period.    Diluted  earnings  per  shares  is  computed  by
dividing  net  income  by the weighted average shares outstanding, assuming all
dilutive potential common shares were issued.  Since the fully diluted loss per
share for 2007 and 2006  was  anti-dilutive, basic and diluted losses per share
are the same.  The weighted-average  number  of  common  shares outstanding for
computing basic EPS for the year ended April 30, 2007 and  April  30, 2006 were
19,892,969 and 18,599,640 respectively.

Advertising

Advertising  and  marketing  costs  are  expensed  when  incurred.  Advertising
expenses  for  the  years  ended  April 30, 2007 and 2006 were $390 and $2,745,
respectively.


Revenue Recognition

Commission income from the sale of  ATM  machines  is recognized at the time of
sale.

Stock Based Compensation

In  December  2004, SFAS No. 123 (revised 2004), "Share-Based  Payment"("SFAS
123(R)") was issued.   The  Company  applies  SFAS 123R in accounting for stock
options issued to employees. For stock options  and  warrants  issued  to  non-
employees,  the  Company  applies  SFAS  No.  123R,  Accounting for Stock-Based
Compensation, which requires the recognition of compensation  cost  based  upon
the  fair  value  of  stock  options  at the grant date using the Black-Scholes
option pricing model.

During the fiscal year ended April 30,  2007, 2,000,000 warrants were issued to
officers  with  a  $0.10 exercise price, 5 year  term,  with  an  applied  297%
volatility based on  historical  data,  which  resulted  in  the  Black Scholes
calculated value of $44,350 as expense during the year in accordance  with SFAS
123R.   The Company used a 2.5 year term for purposes of calculating the  Black
Scholes value.

There were  no  options  issued  as  stock  based compensation to any officers,
directors, or non-employees for the period ended April 30, 2007 or 2006.

Recently Issued Accounting Pronouncements

In  June  2006, the Financial Accounting Standards  Board  (FASB)  issued  FASB
Interpretation  No.  48,  "Accounting  for  Uncertainty  in  Income  Taxes - an
interpretation  of  FASB  Statement  No.  109"  (FIN  48),  which clarifies the
accounting for uncertainty in tax positions. This Interpretation  requires that
we recognize in our financial statements the benefit of a tax position  if that
position  is  more  likely  than  not of being sustained on audit, based on the
technical merits of the position. The  provisions of FIN 48 become effective as
of the beginning of our 2008 fiscal year,  with  the  cumulative  effect of the
change  in  accounting principle recorded as an adjustment to opening  retained
earnings. We  are  currently evaluating the impact that FIN 48 will have on our
financial statements.

In September 2006, the FASB issued Statement No. 157, "Fair Value Measurements"
(FAS 157), which defines fair value, establishes a framework for measuring fair
value, and expands disclosures about fair value measurements. The provisions of
FAS 157 become effective as of the beginning of our 2009 fiscal year. We do not
expect  the adoption  of  SFAS  No.  157  to  have  a  material  impact  on  it
consolidated financial position, results of operations or cash flows.

In September  2006,  the  FASB issued Statement No. 158, "Employer's Accounting
for Defined Benefit Pension  and  Other  Postretirement Plans - an amendment of
FASB Statements No. 87, 88, 106, and 132(R)"  (FAS  158). FAS 158 requires that
employers  recognize  the funded status of their defined  benefit  pension  and
other postretirement plans on the balance sheet and recognize as a component of
other comprehensive income,  net  of  tax, the plan-related gains or losses and
prior  service  costs or credits that arise  during  the  period  but  are  not
recognized as components  of  net  periodic  benefit  cost.  We do not feel the
implementation of this will effect our financial statements.

In  September  2006,  the  Securities  and  Exchange  Commission  issued  Staff
Accounting   Bulletin   No.   108,  "Considering  the  Effects  of  Prior  Year
Misstatements  when  Quantifying   Misstatements   in  Current  Year  Financial
Statements" (SAB 108), which addresses how to quantify  the effect of financial
statement errors. The provisions of SAB 108 become effective  as  of the end of
our  2007  fiscal  year.  We  do  not expect the adoption of SAB 108 to have  a
significant impact on our financial statements.

In February 2007, the FASB issued Statement No. 159, "The Fair Value Option for
Financial Assets and Financial Liabilities,  including  an  amendment  of  FASB
Statement  No.  115"  (FAS 159). FAS 159 permits companies to choose to measure
many financial instruments  and  certain other items at fair value that are not
currently required to be measured  at  fair  value and establishes presentation
and  disclosure  requirements  designed  to  facilitate   comparisons   between
companies  that  choose  different measurement attributes for similar types  of
assets and liabilities. The  provisions  of  FAS 159 become effective as of the
beginning of our 2009 fiscal year. We are currently  evaluating the impact that
FAS 159 will have on our financial statements.

2. GOING CONCERN

The  Companys  financial  statements  are prepared using accounting  principles
generally accepted in the United States  of  America  applicable  to  a  "going
concern",  which contemplates the realization of assets and the liquidation  of
liabilities  in  the  normal  course of business. Currently, the Company's only
source of revenue is via commissions  from  the  sale  of  ATM machines and its
ability to remain a going concern is subject to its ability  to  raise  capital
either  from  equity  or  debt  and/or its successful operations as a long term
solution to its lack of resources.  To  date,  management  has demonstrated the
ability  to  raise  sufficient capital to continue its limited  operations.  As
shown in the accompanying  financial statements, the Company has incurred a net
loss  of $161,392 for the year  ended  April  30,  2007  and  has  reported  an
accumulated  deficit  of $3,895,019.  The Company is continuing in its plans to
further expand its ATM  machine  sales  division and anticipates the ability to
continue to grow this line of business.


NOTE 3 - CORRECTION OF ERRORS

The  Company  has  restated  its  previously  issued  April  30, 2007 financial
statements for matters related to the following previously reported  item:  the
Company  discovering  that  it  had  erroneously  overstated  the cash and cash
equivalent  account  balance by $3,623.  The accompanying financial  statements
for the fiscal year ended  April  30,  2007  have  been restated to reflect the
corrections  in  accordance  with SFAS No. 154, "Accounting  Change  and  Error
Correction". The following is a summary of the restatements for April 30, 2007:


Increase (decrease) of previously reported cash and cash equivalents:

 - decrease of cash in bank                                            (3,623)
								     --------
   Total increase in previously reported cash and cash equivalents     (3,623)
 								     --------
Increase of previously reported stockholder's (deficit):
 - total increase in net loss due to correction of errors              (3,623)
								     --------
   Total increase in previously reported stockholders' equity          (3,623)
								     --------
Effects of above referenced adjustments on net loss:

Decrease of previously reported General and Administrative Expenses:   (3,488)
Decrease of previously reported Officers Compensation:                   (135)
								     --------
   Total increase in net loss                                        $ (3,623)
								     ========

The effect on the Company's previously issued April 30, 2007 financial
statements are summarized as follows:

                      Balance Sheet as of April 30, 2007


                          	  Previously      Net
                          	   Reported     Change     Restated
				 ------------ ---------	 ------------
Assets
Current assets
Cash and cash equivalents        $     20,308    (3,623) $     16,685
Accounts receivable                     5,228         -         5,228
				 ------------ ---------	 ------------
 Total current assets                  25,536    (3,623)       21,913
				 ------------ ---------	 ------------
 Total Assets                    $     25,536 $  (3,623) $     21,913
				 ============ =========	 ============
Current liabilities

Accounts Payable                       33,010         -        33,010
Bank Overdraft                              -         -             -
Acquisition Liability                  22,000         -        22,000
				 ------------ ---------	 ------------
 Total current liabilities             55,010                  55,010
				 ------------ ---------	 ------------
 Total liabilities                     55,010         -        55,010
 				 ------------ ---------	 ------------
Stockholders' deficit
Preferred stock                        10,000         -        10,000
Common Stock                          217,194         -       217,194
Treasury Stock                        (52,954)        -       (52,954)
Additional paid-in capital          3,687,682         -     3,687,682
Accumulated (deficit)              (3,891,396)   (3,623)   (3,895,019)
				 ------------ ---------	 ------------
 Total stockholders' (deficit)        (29,474)   (3,623)      (33,097)
				 ------------ ---------	 ------------
  Total Liabilities &
     Stockholders' (deficit)     $     25,536 $  (3,623) $     21,913
				 ============ =========	 ============



       Statement of Operations for the fiscal year Ended April 30, 2007


                          	 	 Previously     Net
                          	   	  Reported    Change     Restated
				 	------------ --------- ------------
Commissions                             $    154,729         - $    154,729
  				 	------------ --------- ------------
Total Income                                 154,729         -      154,729

Operating Costs and Expenses
General and administrative                   188,451     3,488      191,939
Total Operating Costs and Expenses           124,042       135      124,177
				 	------------ --------- ------------
                                             312,493     3,623      316,116
Loss from Operations                        (157,764)   (3,623)    (161,387)

Other Income (Expense):
Interest expense                                  (5)        -           (5)
				 	------------ --------- ------------
  Total other income (expense)                    (5)        -           (5)
				 	------------ --------- ------------
Net Income (Loss)                       $   (157,769)$  (3,623)$   (161,392)
					============ ========= ============
Earnings per Common Share:

Basic and Diluted         		$      (0.01)        - $      (0.01)
					============ ========= ============
Weighted Average Common Shares Outstanding:

Basic and Diluted                         19,892,969     	 19,892,969
					============ ========= ============


       Statement of Cash Flows for the fiscal year Ended April 30, 2007

                                              As Previously   As Restated
                                                Reported
					      -------------   -----------
Statement of Cash Flows
Cash flows used in operating activities       $    (28,567)   $   (32,190)
Cash flows provided by investing activities              -              -
Cash flows provided by financing activities         48,875         48,875



4. STOCKHOLDERS' EQUITY

The authorized common stock of the Company  consists  of  100,000,000 shares of
Common stock with a par value of $0.01 and 10,000,000 shares of Preferred stock
with a par value of $0.01.

During  the year ended April 30, 2007, the Company issued 1,000,000  shares  of
Preferred  stock  valued  at  $40,000  to  Scott  Goldsmith.   The  shares  are
convertible  into  two  shares of common stock. During the year ended April 30,
2007, the Company issued  1,890,000  shares  of  stock  for cash of $26,876 (an
average  of  approximately  $0.01  per share). Additionally,  during  the  same
period, the Company issued 600,000 shares  of  stock  for  services  valued  at
$29,500 (average price per share of $0.05).

During  the  year  ended April 30, 2006, the Company issued 1,234,444 shares of
stock for cash of $56,375  (an  average  of  approximately  $.  04  per share).
Additionally,  during the year ended April 30, 2006, the Company issued  25,000
shares of stock  for  services.  The cash price per share was used to value the
services at $250.

5. RELATED PARTY TRANSACTIONS

The Company's President and shareholder had advanced monies to the Company. The
total advances at April 30, 2007 are $0. Total compensation to Scott Goldsmith,
the President of the Company, amounted  to  $124,177  and  $98,544 for the year
ended  April  30,  2007,  and 2006, respectively.  Included in Mr.  Goldsmith's
compensation were the preferred  shares  and  warrants issued to him which were
valued  at $44,350 for the warrants and then the  preferred  shares  of   which
$3,800 was  for  prior services and $36,200 was to reduced a due to shareholder
loan.

6. COMMITMENTS & CONTINGENCIES

The Company leases  office  space  under  a non-cancelable operating lease. The
lease requires minimum monthly payments of  approximately  $500  per  month and
expires  in  January 31, 2008.  Rent expense was $6,571 and $6,216 as of  April
30, 2007 and 2006.

7. INCOME TAXES

At  April  30, 2007  and  2006,  the  Company  had  a  federal  operating  loss
carryforward  of  approximately  $578,400  and  $494,400,  respectively,  which
expires through 2027.

Components of net deferred tax assets, including a valuation allowance, are  as
follows (numbers are tax effected)

                             	        APRIL 30,
				  --------------------
                                     2007      2006
				  ---------  ---------
Deferred tax assets:
Net operating loss carryforward

                                  $ 202,400  $ 173,000
Stock-based compensation                           100
                                     26,000
 Total deferred tax assets
                                    228,400    173,100

Less: Valuation Allowance          (228,400)  (173,100)
				  ---------  ---------
 Net Deferred Tax Assets          $      --  $      --
                                  =========  =========


The  valuation  allowance for deferred tax assets as of April 30, 2007 and 2006
was $228,400 and  $173,100,  respectively.  In  assessing  the  recovery of the
deferred  tax assets, management considers whether it is more likely  than  not
that some portion  or  all of the deferred tax assets will not be realized. The
ultimate realization of deferred tax assets is dependent upon the generation of
future taxable income in  the  periods  in  which  those  temporary differences
become  deductible.  Management  considers  the scheduled reversals  of  future
deferred tax liabilities, projected future taxable  income,  and  tax  planning
strategies in making this assessment. As a result, management determined it was
more likely than not the deferred tax assets would not be realized as of  April
30, 2007 and 2006, and recorded a full valuation allowance.

Reconciliation  between  the  statutory  rate  and the effective tax rate is as
follows:


                             	 APRIL 30,	 APRIL 30,
				 --------	 --------
                              	   2007     	   2006
				 --------	 --------

Federal statutory tax rate        (35.0)%  	  (35.0)%
Change in valuation allowance       35.0%    	    35.0%
				 --------	 --------
Effective tax rate                   0.0%     	     0.0%
				 ========	 ========

8. WARRANTS AND OPTIONS

The  Company  has  adopted  FASB  No. 123R  and  accounts  for stock issued for
services , stock options, and warrants for compensation under  the  fair  value
method.

As discussed in Note 1, 2,000,000 warrants were  issued  to  an  officer with a
$0.10 exercise price, a 5 year term, with an applied 297% volatility  based  on
historical  data,  which  resulted  in  the  Black  Scholes calculated value of
$44,350 as expense during the year in accordance with  SFAS  123R.  The Company
used a 2.5 year term for purposes of calculating the Black Scholes value.

There were no other options granted or exercised by the directors and executive
officers outstanding as of April 30, 2007.

The following is a schedule of the activity relating to the Company's warrants.

                          Year Ended              Year Ended
                        April 30, 2007           April 30, 2006
                      ------------------      -----------------
                        Weighted Avg.            Weighted Avg.
                      Shares    Exercise      Shares  	 Exercise
                        	  Price            	   Price
                      --------- --------      --------   ---------
Warrants outstanding
  at beginning of
  year          	      - $      -             -   $       -


Granted:

Warrants             2,000,000  $   0.10             -   $       -
Exercised            	     -  $      -             -   $       -
Expired:
Warrants             	    (-) $      -             -   $       -
                     ---------  --------      --------   ---------

Warrants outstanding
  and exercisable at
  end of period
  4/30/07   	     2,000,000  $   0.10 -    $       		 -
                     =========  ========      ========   =========

Weighted average fair
 value of warrants granted during
 the year            $44,350


The following table summarizes information about the  Company's  stock  options
and warrants outstanding at April 30, 2007, all of which are exercisable.

Weighted  Average
Range of  Number  Remaining   Weighted Average
Exercise  Prices  Outstanding    Contractual   	Life Exercise Price
-------- ------- -----------  ---------------- 	-------------------
  $ 0.10    0.10   2,000,000           5 years        	     $ 0.10



9.  ACQUISITION LIABILTIY

We  have  received  $22,000  related to a potential merger candidate  and  have
booked this as an acquisition  liability  on our balance sheet. The final terms
and requisite due diligence have not yet been  completed  and should the merger
not go through, it will convert to a short term note payable.

10. SUBSEQUENT EVENTS

The Company sold 960,000 shares  of  common  stock  for  approximately  $15,500
during the months of June and August.

<PAGE>
ITEM 8. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE.


On June 10, 2007 the audit committee (the "Audit Committee") of  the  Directors
of   Prevention  Insurance.com  (the  "Company")  approved  and  accepted   the
resignation  letter of Beadle, McBride, Evans and Reeves, LLP ("BME&R")  as the
Company's independent  registered public accounting firm, dated April 30, 2007.

The  audit reports of  BME&R on the Company's consolidated financial statements
as of and for the years  ended  April  30,  2006    did not contain  an adverse
opinion or a disclaimer of opinion, and were not qualified  or  modified  as to
uncertainty, audit scope or accounting principles.


During  the  fiscal  years ended  April 30, 2006  and  2005  there  were (1) no
disagreements with BME&R on  any  matter of accounting principles or practices,
financial  statement  disclosure,  or   auditing   scope  or  procedure,  witch
disagreements, if not resolved to the satisfaction of  BME&R, would have caused
BME&R to make reference to the subject matter of the disagreement in connection
with its reports on the Company's financial statements for  such  periods,  and
(2) no reportable events as defined in item 304(a)(1)(v) of Regulation S-K.

On  July  18, 2007  the  audit  committee  of  the  Company  appointed Lynda R.
Keeton CPA, LLC  as  the Company's new independent registered public accounting
firm beginning with the  fiscal years and through July 18, 2007 the Company did
not consult with Lynda R.  Keeton CPA, LLC regarding either (1) The application
of accounting principles to any specific completed or proposed transaction, (2)
The type of audit opinion that  might  be  rendered  on the Company's financial
statements  or  (3)  any  matters or reportable events as  set  forth  in  Item
304(a)(1)(iv) and (v) of Regulation S-K.


ITEM 8A. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls

We evaluated the effectiveness of our disclosure controls and  procedures as of
April 30, 2007, the end of the fiscal period covered by this Annual  Report  on
Form  10-KSB.  This  evaluation was made under the supervision of our principal
executive officer and principal financial officer.

We reviewed and evaluated  the effectiveness of the design and operation of our
disclosure controls and procedures, as of the end of the fiscal year covered by
this report, as required by  Securities Exchange Act Rule 13a-15, and concluded
that our disclosure controls and  procedures  are  inffective  to  ensure  that
information  required  to be disclosed in our reports filed with the Securities
and Exchange Commission  pursuant  to  the  Securities Exchange Act of 1934, as
amended,  is  accumulated and communicated to management  on  a  timely  basis,
including our principal executive officer and principal financial officer.

Based  on  this evaluation,  our  principal  executive  officer  and  principal
financial officer  concluded that, as of the end of such period, our disclosure
controls and procedures  were  inffective  to  ensure  that we record, process,
summarize, and report information required to be disclosed  in  the  reports we
filed  under  the  Securities  Exchange  Act  of  1934  within the time periods
specified  by the Securities and Exchange Commission's rules  and  regulations.
During the year  ended  April  30,  2007,  there  have  been  no changes in our
internal  control  over  financial  reporting,  or to our knowledge,  in  other
factors, that have materially affected or are reasonably  likely  to materially
affect our internal controls over financial reporting.

  A  significant deficiency is a control deficiency, or combination of  control
deficiencies,  that adversely affects the initiation, authorization, recording,
processing or reporting  of reliable financial data. Because of the significant
deficiencies described below,  management  concluded  that our internal control
over financial reporting was not effective as of April 30, 2007.

INEFFECTIVE CONTROLS RELATED TO THE FINANCIAL CLOSING PROCESS

The Company's design and operation of controls with respect  to  the process of
preparing  and  reviewing  the  annual  and  interim  financial statements  are
ineffective.  Deficiencies  identified include the inadequate  segregations  of
duties, lack of controls over  procedures  used  to enter transactions into the
general  ledger,  and  lack of appropriate review of  the  reconciliations  and
supporting workpapers used  in the financial close and reporting process. While
these deficiencies did not result  in  a material misstatement of the financial
statements, due to the potential pervasive  effect  on  the financial statement
account balances and disclosures and the importance of the  annual  and interim
financial  closing  and  reporting  process,  in the aggregate, management  has
concluded  that  there  is  more  than  a  remote likelihood  that  a  material
misstatement  in our annual or interim financial  statements  could  occur  and
would not be prevented  or  detected.   Management  intends  on discussing this
issue  with  its  outside  consultants  to  develop  controls which are  better
applicable to its industry and size.

                                   PART III

ITEM   9.  DIRECTORS,  EXECUTIVE  OFFICERS,  PROMOTERS  AND  CONTROL   PERSONS;
COMPLIANCE WITH SECTION 16(A) OF THE EXCHANGE ACT.

The following  table sets forth certain information concerning our officers and
directors.

Name 			Age 	Position
----			---	--------
Scott C. Goldsmith 	56 	President
Richard Peterson, 	56 	Director
George T. Nasser 	59 	Director

Scott C. Goldsmith  founded  the Company in 1975 and has been the President and
Chairman of the Board since that time. In 1986 he completed a three-year course
in  Harvard  University's  OPM  (Owner,   President,   Manager)   Program.  Mr.
Goldsmith's  business  experience has been entirely in sales and administration
for over twenty-five years.  He  has  been a licensed insurance agent in Nevada
since 1994. Following our sale of assets  associated  with our former business,
Mr. Goldsmith was employed by the purchaser to operate  the  business conducted
with  those assets and was able to devote only part of his time  to  developing
new business  operations.  He  continued  in that capacity until Sept. 18, 2000
when he began to devote full time to our new business operations.

Richard W. Peterson is engaged in the private practice of counseling psychology
with professionals and executives and consulting  with  law  firms  on  banking
matters and small businesses on management and marketing matters. He is also  a
faculty  member  at  the  University  of  Phoenix at its San Diego, California,
campus and its Online Campus in San Francisco, California. Mr. Peterson was the
Chief Executive Officer and Vice Chairman of  the  Board  of  Directors  of the
Continental  Bank, Las Vegas, Nevada, from 1982 until 1987, when he retired  to
pursue his doctoral  studies.  He  has  served  on  ad hoc business development
committees for the governors of Arizona and Nevada, and  has written a book and
several  articles  on  the  psychological  effect  of  combat on  soldiers  and
prisoners of war.

George  T.  Nasser  is  acting  as  a  health insurance consultant  to  various
companies in the insurance industry. For  a  number  of years he served as Vice
President  of Marketing for Standard Life of Indiana in  charge  of  Sales  and
Product Development and as Vice President for Golden Rule Insurance for fifteen
years. In those  capacities,  his  responsibilities  included developing health
insurance products and directing national sales forces.

The  members  of the Audit Committee of the Board of Directors  are  Goldsmith,
Peterson and Nasser. The members of the Nominating Committee are Mr. Goldsmith,
Ms. Goldsmith and Mr. Nasser.

Other than those  mentioned  above,  we have no employees and do not anticipate
hiring any in the future until we further  develop  our business plan described
herein. None of our directors, executive officers, promoters or control persons
has been involved in any legal proceedings material to  the  evaluation  of the
ability or integrity of any of the aforementioned persons.

Compliance with Section 16(a) of the Securities Exchange Act of 1934

Section 16(a) of the Securities Exchange Act of 1934, as amended, requires  the
Company's executive officers and directors and persons who own more than 10% of
a  registered  class  of  the  Company's  equity  securities,  to file with the
Securities   and   Exchange   Commission   (hereinafter   referred  to  as  the
"Commission") initial statements of beneficial ownership, reports of changes in
ownership and annual reports concerning their ownership, of  Common  Stock  and
other  equity  securities  of  the  Company on Forms 3, 4, and 5, respectively.
Executive officers, directors and greater than 10% shareholders are required by
Commission regulations to furnish the  Company with copies of all Section 16(a)
reports they file. To the Company's knowledge,  all  of the Company's executive
officers, directors and greater than 10% beneficial owners of its common Stock,
have complied with Section 16(a) filing requirements applicable  to them during
the Company's most recent fiscal year.

ITEM 10. EXECUTIVE COMPENSATION.

The  following  table  sets  forth  certain  information concerning the  annual
compensation paid to our executive officers during our last three fiscal years.
We have not paid or awarded any long-term compensation to any person during the
past three years, and we have no long-term incentive plans.


Name & Principal      Other            	    Annual
Position Year         Salary   Bonus 	Compensation
----------------      ------   -----	------------
Scott C. Goldsmith    2007       	$    124,177
President/CEO         2006       	$     98,544
                      2005       	$    111,845
                      2004       	$     68,305
                      2003       	$     61,382
                      2002       	$      6,340

We have formulated no plans as to the amounts of future cash compensation.  Any
additional personnel required would have salaries negotiated.


ITEM 11. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND
RELATED STOCKHOLDER MATTERS.

Security Ownership of Management and Certain Beneficial Owners

The following table sets forth information as  of  the  date of this Form 10KSB
certain  information  with respect to the beneficial ownership  of  the  Common
Stock of the Company concerning stock ownership by (i) each director, (ii) each
executive officer, (iii)  the directors and officers of the Company as a group,
(iv) and each person known  by  the  Company to own beneficially more than five
(5%) of the Common Stock. Unless otherwise  indicated,  the  owners  have  sole
voting and investment power with respect to their respective shares.

Beneficial  ownership  is  determined  under  the  rules  of the Securities and
Exchange Commission. In general, these rules attribute beneficial  ownership of
securities to persons who possess sole or shared voting power and/or investment
power  with  respect  to  those  securities  and  includes, among other things,
securities that an individual has the right to acquire  within  60 days. Unless
otherwise  indicated, the stockholders identified in the following  table  have
sole  voting  and  investment  power  with  respect  to  all  shares  shown  as
beneficially owned by them.

                     Name of             Beneficial        Percent
Title of Class   Beneficial Owner        Ownership         Class (1)
-------------- --------------------      ---------- 	----------
Common Stock     Scott C. Goldsmith      2,482,500         13.815%

Common Stock     Aleene Goldsmith          100,054           .557%

Common Stock     George Nasser              95,000           .528%

---------------------------

 (1) Based upon 21,719,362 shares issued and outstanding.

ITEM 12. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS.

There have  been  no  material  transactions, series of similar transactions or
currently proposed transactions to  which the Company or any officer, director,
their immediate families or other beneficial owner is a party or has a material
interest in which the amount exceeds $50,000.


ITEM 13. EXHIBITS AND REPORTS ON FORM 8-K.

(a) EXHIBITS.

The following documents are included as exhibits to this report:


EXHIBIT 23.CONSENT OF EXPERTS AND COUNSEL

 23.1 Consent of Beadle, McBride, Evans and Reeves, LLP Certified Public
Accounts.

 23.2 Consent of Lynda R. Keeton, CPAs.


EXHIBIT 27. FINANCIAL DATA SCHEDULE

 27.1 Financial Data Schedule


EXHIBIT 31. CERTIFICATIONS REQUIRED BY RULE 13A-14(A) OR RULE 15D-14(A)

 31.1 Certification of Chief Executive  Officer and Principal Financial Officer
pursuant to 18 U.S.C.ss.1850 as adopted pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002.

EXHIBIT 32. CERTIFICATIONS REQUIRED BY RULE  13A-14(B)  OR  RULE  15D-14(B) AND
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002, 18 U.S.C. SECTION 1350.

 32.1 Certification of Chief Executive Officer and Principal Financial  Officer
pursuant  to  18  U.S.C.ss.1850  as  adopted  pursuant  to  Section  906 of the
Sarbanes-Oxley Act of 2002.

(b) Reports on Form 8-K

Prevention Insurance report on Form 8-K dated June 15, 2007

On  June  15,  2007,  Registrant  filed  a Current Report on Form 8-K notifying
shareholders that on June 10, 2007 the audit  committee (the "Audit Committee")
of  the  Directors  of Prevention Insurance.com (the  "Company")  approved  and
accepted the resignation  letter  of  Beadle,  McBride,  Evans  and Reeves, LLP
("BME&R") as the Company's independent registered public accounting firm, dated
April 30, 2007.

Prevention Insurance report on Form 8-K dated July 25, 2007

On  June  25,  2007,  Registrant  filed  a Current Report on Form 8-K notifying
shareholders that On July 18, 2007 the audit committee of the Company appointed
Lynda R. Keeton CPA, LLC as the Company's  new  independent  registered  public
accounting  firm beginning with the fiscal years and through July 18, 2007  the
Company did not  consult with Lynda R. Keeton CPA, LLC regarding either (1) The
application of accounting  principles  to  any  specific  completed or proposed
transaction,  (2)  The  type  of  audit opinion that might be rendered  on  the
Company's financial statements or (3)  any  matters or reportable events as set
forth in Item 304(a)(1)(iv) and (v) of Regulation S-K.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Audit Fees

For the fiscal years ended April 30, 2007, the  Company's  principal accountant
billed $6,928, for the audit of the Company's annual financial  statements  and
review  of  financial statements included in the Company's Form 10-QSB filings.
For the fiscal  years  ended  April  30,  2006,  the Company's prior accountant
billed $8,875, for the audit of the Company's annual  financial  statements and
review of financial statements included in the Company's Form 10-QSB filings.

Audit-Related Fees

For  the  fiscal  years ended April 30, 2007 and 2006, the Company's  principal
accountant and prior accountant billed $850 and $0, respectively, for assurance
and6related services  that  were  reasonably  related to the performance of the
audit or review of the Company's financial statements  outside  of  those  fees
disclosed above under "Audit Fees".

Tax Fees

For  the  fiscal  years  ended April 30, 2007 and 2006, the Company's principal
accountant and prior accountant  billed  $1,997  and  $0, respectively, for tax
compliance, tax advice, and tax planning services.

All Other Fees

For  the  fiscal years ended April 30, 2007 and 2006, the  Company's  principal
accountant  and  prior  accountant billed $0 and $0, respectively, for products
and services other than those described above.

Pre-approval Policies and Procedures

Prior to engaging the Company's  accountants  to  perform a particular service,
the Company's board of directors obtains an estimate  for  the  service  to  be
performed.  The  board  of  directors,  in  accordance  with procedures for the
Company,  approved all of the services described above prior  to  the  services
being performed.


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.


Date: September 14, 2007    Prevention Insurance.com


                            By: /s/ Scott Goldsmith
                            ------------------------
                            Scott Goldsmith, President





In accordance with Section 12 of the Securities Exchange Act of 1934, the small
business issuer caused this registration statement to be signed  on  its behalf
by the undersigned, thereunto duly authorized.

Date: September 14, 2007    Prevention Insurance.com


                            By: /s/ Scott Goldsmith
                            ------------------------
                            Scott Goldsmith, President