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| [x]    |   | QUARTERLY      REPORT PURSUANT TO SECTION 13 OR 15(d) |
|--------|--------|-------------------------------------------------------|
|   |   |                                                  | OF      THE SECURITIES EXCHANGE ACT OF 1934 |

| [       ] |   | TRANSITION      REPORT PURSUANT TO SECTION 13 |                                                 |
|----------------|--------|-----------------------------------------------|------------------------------------------------------|
|           |   |                                          | OR      15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |   |

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

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| PART      I - FINANCIAL INFORMATION                                                                                                  |           |
|--------------------------------------------------------------------------------------------------------------------------------------|----------------|
|                                                                                                                                 |           |
| Item      1.  Financial Statements                                                                                         | 3              |
|                                                                                                                                 |           |
| Unaudited      Consolidated Balance Sheet at July      31, 2008                                                                      |        3  |
|                                                                                                                                 |           |
| Unaudited      Consolidated Statements of Operations for the three and nine      months  ended July      31, 2008 and 2007 |        4  |
|                                                                                                                                 |           |
| Unaudited      Consolidated Statements of Cash Flows for the nine      months ended July      31, 2008 and 2007                      |        5  |
|                                                                                                                                 |           |
| Unaudited      notes to Consolidated Financial Statements                                                                            |        6  |
|                                                                                                                                 |           |
| Item      2.  Management’s Discussion and Analysis or Plan of      Operation                                         |        9  |
|                                                                                                                                 |           |
| Item      3.  Controls and Procedures                                                                                      |        10 |
|                                                                                                                                 |           |
| PART      II – OTHER INFORMATION                                                                                               |           |
|                                                                                                                                 |           |
| Item      1.  Legal Proceedings                                                                                            |        12 |
|                                                                                                                                 |           |
| Item      2.  Unregistered Sales of Equity Securities And Use Of      Proceeds                                             |        12 |
|                                                                                                                                 |           |
| Item      3.  Defaults Upon Senior Securities                                                                              |        12 |
|                                                                                                                                 |           |
| Item      4.  Submission Of Matters To A Vote Of Security      Holders                                                     |        12 |
|                                                                                                                                 |           |
| Item      5.  Other Information                                                                                            |        12 |
|                                                                                                                                 |           |
| Item      6.  Exhibits                                                                                                     |        13 |
|                                                                                                                                 |           |

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| WESTERGAARD.COM,      INC.                                                                                                                                              |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| CONSOLIDATED      BALANCE SHEET                                                                                                                                         |   |
| JULY      31, 2008                                                                                                                                                      |   |
| (UNAUDITED)                                                                                                                                                             |   |
|                                                                                                                                                                    |   |   |   |
| ASSETS                                                                                                                                                                  |   |
|                                                                                                                                                                    |   |   |   |
| Current      assets:                                                                                                                                                    |   |   |   |
| Cash                                                                                                                                                                    |   | $ | - |   |
| Prepaid      assets                                                                                                                                                     |   |   | - |   |
|                                                                                                                                                                    |   |   |   |   |
|   Total      current assets                                                                                                                                   |   | $ | - |   |
|                                                                                                                                                                    |   |   |   |   |
| LIABILITIES      AND STOCKHOLDERS' EQUITY                                                                                                                               |   |
|                                                                                                                                                                    |   |   |   |   |
| Current      Liabilities:                                                                                                                                               |   |   |   |   |
| Accounts      payable and accrued liabilities                                                                                                                           |   | $ | 750,188 |   |
|                                                                                                                                                                    |   |   |   |   |
| Total      Current Liabilities                                                                                                                                          |   |   | 750,188 |   |
|                                                                                                                                                                    |   |   |   |   |
| Total      Liabilities                                                                                                                                                  |   |   | 750,188 |   |
|                                                                                                                                                                    |   |   |   |   |
| Stockholders'      deficit                                                                                                                                              |   |   |   |   |
| Common      stock, par value $0.001,      100,000,000      authorized,  11,948,445      issued and outstanding at July 31, 2008 |   |   | 11,948 |   |
| Additional      Paid in Capital                                                                                                                                         |   |   | 2,954,960 |   |
| Accumulated      Deficit                                                                                                                                                |   |   | (3,717,096 | ) |
|                                                                                                                                                                    |   |   |   |   |
| Total      Stockholders' Deficit                                                                                                                                        |   |   | (750,188 | ) |
|                                                                                                                                                                    |   |   |   |   |
| Total      Liabilities and Stockholders' Deficit                                                                                                                        |   | $ | - |   |

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| WESTERGAARD.COM,      INC.                                          |   |
|---------------------------------------------------------------------|--------|
| CONSOLIDATED      STATEMENTS OF OPERATIONS                          |   |
| FOR      THREE AND NINE MONTHS ENDING                               |   |
| July      31, 2008 and 2007                                         |   |
|                                                                |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                |   | Three      Months |   |   | Nine      Months |   |
|                                                                |   | 2008 |   |   | 2007 |   |   | 2008 |   |   | 2007 |   |
|                                                                |   | (unaudited) |   |   | (unaudited) |   |   | (unaudited) |   |   | (unaudited) |   |
|                                                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Expenses:                                                           |   |   |   |   |   |   |   |   |   |   |   |   |
|       General      and administrative |   | $ | 1,535 |   |   | $ | 6,669 |   |   | $ | 6,128 |   |   | $ | 8,526 |   |
|                                                                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|       Total      expenses             |   |   | 1,535 |   |   |   | 6,669 |   |   |   | 6,128 |   |   |   | 8,526 |   |
|                                                                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net      income (loss)                                              |   | $ | (1,535 | ) |   | $ | (6,669 | ) |   | $ | (6,128 | ) |   | $ | (8,526 | ) |
|                                                                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net      income (loss) per Share                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|       Basic      and diluted          |   | $ | (0.00 | ) |   | $ | (0.00 | ) |   | $ | (0.00 | ) |   | $ | (0.00 | ) |
|                                                                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted      average shares                                        |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|       outstanding                     |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|       basic      and diluted          |   |   | 11,948,445 |   |   |   | 11,948,445 |   |   |   | 11,948,445 |   |   |   | 11,948,445 |   |

----

| WESTERGAARD.COM,      INC.                      |   |
|-------------------------------------------------|--------|
| CONSOLIDATED      STATEMENTS OF CASH FLOWS      |   |
| NINE      MONTHS ENDED JULY 31, 2008 and 2007   |   |
|                                            |   |   |   |   |   |   |
|                                            |   |   |   |   |   |   |
|                                            |   | 2008 |   |   | 2007 |   |
|                                            |   | (unaudited) |   |   | (unaudited) |   |
|                                            |   |   |   |   |   |   |
| Cash      flows from operating activities:      |   |   |   |   |   |   |
|                                            |   |   |   |   |   |   |
| Net      loss                                   |   | $ | (6,128 | ) |   | $ | (8,526 | ) |
|                                            |   |   |   |   |   |   |   |   |
| Changes      in current assets and liabilities: |   |   |   |   |   |   |   |   |
| Prepaid      expenses                           |   |   | - |   |   |   | 200 |   |
| Accounts      payable and accrued expenses      |   |   | 6,128 |   |   |   | 7,569 |   |
|                                            |   |   |   |   |   |   |   |   |
| Net      cash used in operating activities      |   |   | - |   |   |   | (757 | ) |
|                                            |   |   |   |   |   |   |   |   |
|                                            |   |   |   |   |   |   |   |   |
| Net      change in cash                         |   |   | - |   |   |   | (757 | ) |
|                                            |   |   |   |   |   |   |   |   |
| Cash,      beginning of period                  |   |   | - |   |   |   | 799 |   |
|                                            |   |   |   |   |   |   |   |   |
| Cash,      end of period                        |   | $ | - |   |   | $ | 42 |   |

----

----

----

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|   | · | Developing      a business model; |
|--------|--------|-----------------------------------|

|   | · | Marketing      our services to smallcap companies; |
|--------|--------|----------------------------------------------------|

|   | · | Recruiting      employees and analysts; |
|--------|--------|-----------------------------------------|

|   | · | Initial      planning and development of our web sites;and |
|--------|--------|------------------------------------------------------------|

|   | · | Building      of infrastructure of web sites. |
|--------|--------|-----------------------------------------------|

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| (a) | Evaluation of      disclosure controls andprocedures |
|-----|------------------------------------------------------|

| (b) | Changes in internal      control over financialreporting |
|-----|----------------------------------------------------------|

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|   | (a) | None. |
|--------|-----|-------|

|   | (b) | Not      Applicable. |
|--------|-----|----------------------|

|   | (c) | Not      Applicable. |
|--------|-----|----------------------|

|   | (d) | Not      Applicable. |
|--------|-----|----------------------|

ITEM 3. Defaults upon Senior Securities

|   | (a) | Not      Applicable. |
|--------|-----|----------------------|

|   | (b) | Not      Applicable. |
|--------|-----|----------------------|

|   | (a) | Not      applicable. |
|--------|-----|----------------------|

|   | (b) | Not      applicable. |
|--------|-----|----------------------|

|   | (c) | Not      applicable. |
|--------|-----|----------------------|

|   | (a) | Not      applicable. |
|--------|-----|----------------------|

|   | (b) | Not      applicable. |
|--------|-----|----------------------|

----

| 31.1   | Certification  of  President      and Treasurer  required  by Rule 13a-14/15d-14(a)      under the Exchange Act                                             |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                |
| 32.1   | Certification      of President and Treasurer pursuant to 18 U.S.C. Section 1350, as adopted      pursuant   to Section   906 of the      Sarbanes-Oxley Act of 2002. |

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|   | /s/  Anne      H. Straton   |   |
|--------|---------------------------------------|--------|
|   | Name:  Anne      H. Straton |   |
|   | Title:  President           |   |

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