`                 SECURITIES AND EXCHANGE COMMISSION
                         Washington, D.C.  20549

                               FORM 10-Q
(Mark One)

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

     For the quarterly period ended June 30, 2009

                OR

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

       For the transition period from        to


       Commission file number 0-31389


                     CABINET ACQUISITION CORPORATION
           (Exact name of registrant as specified in its charter)

            Delaware                             52-2257550
    (State or other jurisdiction of           (I.R.S. Employer
     incorporation or organization)          Identification No.)

               1504 R Street, N.W., Washington, D.C. 20009
           (Address of principal executive offices)  (zip code)

                             202/387-5400
          (Registrant's telephone number, including area code)


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

Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller
reporting company.  See the definitions of "large accelerated filer,"
"accelerated filer" and "smaller reporting company" in Rule 12b-2 of
the Exchange Act.

   Large accelerated filer         Accelerated Filer
   Non-accelerated filer          Smaller reporting company
   (do not check if a smaller reporting company)


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

Indicate the number of shares outstanding of each of the issuer's
classes of common stock, as of the latest practicable date.


       Class                                  Outstanding at
                                              June 30, 2009

Common Stock, par value $0.0001                 1,000,000

Documents incorporated by reference:            None


<PAGE>
                   PART I  -- FINANCIAL INFORMATION



                  CABINET ACQUISITION CORPORATION
                   (A DEVELOPMENT STAGE COMPANY)

                         CONTENTS


PAGE	1	CONDENSED BALANCE SHEETS AS OF JUNE 30, 2009 AND DECEMBER 31, 2008

PAGE	2	CONDENSED STATEMENTS OF OPERATIONS FOR THE THREE MONTHS AND SIX
		MONTHS ENDED JUNE 30, 2009 AND 2008 AND FOR THE PERIOD FROM
		MARCH 24, 1999 (INCEPTION) THROUGH JUNE 30, 2009

PAGE	3	CONDENSED STATEMENT OF CHANGES IN STOCKHOLDER'S EQUITY FOR THE PERIOD
                FROM MARCH 24, 1999 (INCEPTION) THROUGH JUNE 30, 2009

PAGE	4	CONDENSED STATEMENTS OF CASH FLOWS FOR THE SIX MONTHS ENDED
                JUNE 30, 2009 AND 2008 AND FOR THE PERIOD FROM MARCH 24, 1999
                (INCEPTION) THROUGH JUNE 30, 2009

PAGES	5 - 7	NOTES TO FINANCIAL STATEMENTS AS OF JUNE 30, 2009 AND 2008



                 CABINET ACQUISITION CORPORATION
                  (A DEVELOPMENT STAGE COMPANY)
                    CONDENSED BALANCE SHEETS
                      -----------------------
                             ASSETS
                             ------
                                              As of             As of
                                          June 30, 2009    December 31, 2008
 		                            (Unaudited)     -----------------
                                           -----------

 Cash                                        $    100          $     100
                                             --------          ---------
 TOTAL ASSETS                                $    100          $     100
 ------------                                --------          ---------


                 LIABILITIES AND STOCKHOLDER'S EQUITY
                -------------------------------------


 LIABILITIES                                 $    333              2,000
                                             --------           --------

 STOCKHOLDER'S EQUITY

 Preferred Stock, $.0001 par value,
  20,000,000 shares authorized,
  none issued and outstanding                    -                 -

 Common Stock, $.0001 par value,
  100,000,000 shares authorized,
  1,000,000 issued and outstanding               100                100
 Additional paid-in capital                    3,762              2,095
 Deficit accumulated during
     development stage                        (4,095)            (4,095)
                                             --------          ---------
 Total Stockholder's
    Equity (Deficiency)                         (233)            (1,900)
                                             --------          ---------
 TOTAL LIABILITIES AND
   STOCKHOLDER'S EQUITY                      $   100             $  100
                                             ========          =========


          See accompanying notes to condensed financial statements
                                    1

<PAGE>

                     CABINET ACQUISITION CORPORATION
                      (A DEVELOPMENT STAGE COMPANY)
                   CONDENSED STATEMENTS OF OPERATIONS
           FOR THE THREE AND SIX MONTHS ENDED JUNE 30, 2009 AND 2008
              AND FOR THE PERIOD FROM MARCH 24, 1999 (INCEPTION)
                        THROUGH JUNE 30, 2009
                       -----------------------
<TABLE>
<CAPTION>

	            	For the  	For the		For the	    For the    	For the Period
        	     	3-Months	3-Months	6-Months    6-Months   	from September 13,
             		Ended		Ended   	Ended	    Ended	2006 (Inception)
             		June 30, 	June 30,	June 30,    June 30, 	through June 30,
             		2009            2008        	2009	    2008	2009

<S>          	       <C>         	<C>        	<C>	    <C>		<C>
Income       		$  -        	$  -       	$  -	    $   -	$  -
                       ------- 		-------  	------	    -------	-------

Expenses
 Organization
    expense        	    -		   -	       	   -		-	   535
 Professional Fees	    -		   -		   -	      2,500	 3,560
                       ------- 		-------  	------	    -------	-------

   Total expenses           -              -       	   -	      2,500	 4,095
                       ------- 		-------  	------	    -------	-------

NET LOSS                    -              -       	   -	     (2,500)    (4,095)
=========              =======          =======		======	    ========	=======

Basic and diluted--
loss per share         $   -             $ -		$  -	     $  -


Weighted average
number of shares
outstanding;
basic and diluted      1,000,000	1,000,000	1,000,000    1,000,000


 </TABLE>

        See accompanying notes to condensed financial statements
                                  2
<PAGE>



                       CABINET ACQUISITION CORPORATION
                         (A DEVELOPMENT STAGE COMPANY)
             CONDENSED STATEMENT OF CHANGES IN STOCKHOLDER'S EQUITY
                FOR THE PERIOD FROM MARCH 24, 1999 (INCEPTION)
                          THROUGH MARCH 31, 2009
                           --------------------
<TABLE>
<CAPTION>
                                                                Deficit
                                                               Accumulated
                                                   Additional   During
                            Common Stock Issued    Paid-In      Development
                            Shares      Amount     Capital      Stage         Total
-----------                 --------    -------    --------     ---------     --------
<S>                         <C>          <C>       <C>          <C>           <C>
Common Stock Issuance       1,000,000    $ 100      $  -         $    -        $   100
Fair value of expenses
 contributed                   -           -          3,762           -          3,762

Net loss for the years ended:
 December 31, 1999             -           -          -             (535)         (535)
 December 31, 2000             -           -          -               -             -
 December 31, 2001             -           -          -               -             -
 December 31, 2002             -           -          -               -             -
 December 31, 2003             -           -          -               -             -
 December 31, 2004             -           -          -               -             -
 December 31, 2005             -           -          -               -             -
 December 31, 2006             -           -          -             (780)         (780)
 December 31, 2007             -           -          -             (780)         (780)
 December 31, 2008             -           -          -           (2,000)       (2,000)
Net loss for three
    months ended:
 June 30, 2009                 -           -          -               -             -
                            ---------   -------   ---------      ---------      ---------
BALANCE AS OF
  June 30, 2009            1,000,000    $ 100      $ 3,762       $(4,095)       $ (233)
================           =========    =======    ========      =========      ========
</TABLE>

                  See accompanying notes to condensed financial statements
                                                     3

<PAGE>
<TABLE>
<CAPTION>

                           CABINET ACQUISITION CORPORATION
                            (A DEVELOPMENT STAGE COMPANY)
                         CONDENSED STATEMENTS OF CASH FLOWS
                              ------------------------
                                                                              For the Period
                                                                                    From
                                        For the Three      For the Three       March 24, 1999
                                        Months Ended       Months Ended      (Inception) through
                                        June 30, 2009      June 30, 2008      June 30, 2009
                                        --------------     --------------     -----------------
<S>                                     <C>                 <C>               <C>

CASH FLOWS FROM OPERATING ACTIVITIES:

Net loss                                   $       -          $ (2,500)             $  (4,095)
Adjustment to reconcile net loss to
 net cash used by operating activities:

 Contributed expenses                            1,667             -                    3,762

Increase (decrease) in liabilities:
  Accrued expesnes                              (1,667)          2,500                    333
                                          --------------     --------------      --------------

  Net Cash Used In Operating Activities            -               -                    -
                                          --------------     --------------      --------------
CASH FLOWS FROM INVESTING ACTIVITIES               -               -                    -
                                          --------------     --------------      --------------
CASH FLOWS FROM FINANCING ACTIVITIES:

 Proceeds from issuance of common stock            -               -                   100
                                          --------------     --------------      --------------
    Net Cash Provided By Financing
       Activities                                  -               -                   100
                                          --------------     --------------      --------------
INCREASE IN CASH AND CASH EQUIVALENTS              -               -                   100

CASH AND CASH  EQUIVALENTS - BEGINNING
 OF PERIOD                                         100            100                   -
                                          --------------     --------------      --------------
CASH AND CASH EQUIVALENTS - END OF
  PERIOD                                  $        100       $    100             $    100
                                          ==============     ==============      ==============
</TABLE>

             See accompanying notes to condensed financial statements
                                        4
<PAGE>


                          CABINET ACQUISITION CORPORATION
                           (A DEVELOPMENT STAGE COMPANY)
                       NOTES TO CONDENSED FINANCIAL STATEMENTS
                            AS OF June 30, 2009 AND 2008
                                 ---------------

NOTE 1    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 1	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(A) Organization and Business Operations

Cabinet Acquisition Corporation (a development stage company) ("the Company")
was incorporated in Delaware on March 24, 1999 to serve as a vehicle to
effect a merger, exchange of capital stock, asset acquisition or other
business combination with a domestic or foreign private business.  As
of June 30, 2009, the Company had not yet commenced any formal
business operations, and all activity to date relates to the Company's
formation.  The Company's fiscal year end is December 31.

The Company's ability to commence operations is contingent upon its
ability to identify a prospective target business.

(B) Use of Estimates

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

(C) Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all
highly liquid investments purchased with an original maturity of three
months or less to be cash equivalents.

(D) Taxes

Deferred tax assets and liabilities are recognized for the future tax
consequence attributable to differences between the financial statement
carrying amounts of existing assets and liabilities and their respective
tax bases. Deferred tax assets and liabilities are measured using enacted
tax rates expected to be applied to taxable income in the years in which
those temporary differences are expected to reverse. The effect on
deferred tax assets and liabilities of a change in tax rates is
recognized in the statement of income in the period that includes
the enactment date. A valuation allowance is provided for deferred
tax assets if it is more likely than not these items will either
expire before the Company is able to realize their benefits, or
that future deductibility is uncertain.  There is no current or
deferred income tax expense or benefits due to the Company not
having any material operations for the six months ended June 30,
2009 and 2008.


(E) Earnings Per Share


Basic earnings per share is computed by dividing income available
to common shareholders by the weighted-average number of common
shares outstanding during the period. Diluted earnings per share
is computed similar to basic earnings per share except that the
denominator is increased to include the number of additional
common shares that would have been outstanding if the potential
common shares had been issued and if the additional common
shares were dilutive. There were no potentially dilutive
securities for the six months ended June 30, 2009 and 2008.

(F) Recent Accounting Pronouncements

In June 2009, the FASB issued SFAS No. 166, "Accounting for Transfers
of Financial Assets - an amendment of FASB Statement No. 140" (SFAS
166). SFAS 166 removes the concept of a qualifying special-purpose
entity from SFAS 140, "Accounting for Transfers and Servicing of
Financial Assets and Extinguishments of Liabilities," establishes
a new "participating interest" definition that must be met for
transfers of portions of financial assets to be eligible for sale
accounting, clarifies and amends the derecognition criteria for a
transfer to be accounted for as a sale, and changes the amount
that can be recognized as a gain or loss on a transfer accounted
for as a sale when beneficial interests are received by the
transferor. Enhanced disclosures are also required to provide
information about transfers of financial assets and a
transferor's continuing involvement with transferred financial
assets. SFAS No. 166 is effective for interim and annual
reporting periods ending after November 15, 009. The Company
does not believe that the implementation of this standard
will have a material impact on its condensed financial statements.

In June 2009, the FASB issued SFAS No. 167, "Amendments to FASB
interpretation No. 46(R)" (SFAS 167). SFAS 167 amends FASB
interpretation No. 46 (revised December 2003), "Consolidation of
Variable Interest Entities" (FIN 46(R)) to require an enterprise
to qualitatively assess the determination of the primary beneficiary
of a variable interest entity (VIE) based on whether the entity (1)
has the power to direct the activities of a VIE that most significantly
impact the entity's economic performance and (2) has the obligation to
absorb losses of the entity or the right to receive benefits from the
entity that could potentially be significant to the VIE. Also, SFAS
167 requires an ongoing reconsideration of the primary beneficiary,
and amends the events that trigger a reassessment of whether an
entity is a VIE. Enhanced disclosures are also required to provide
information about an enterprise's involvement in a VIE. SFAS No. 167
is effective for interim and annual reporting periods ending after
November 15, 2009. The Company does not believe that the
implementation of this standard will have a material impact on its
condensed financial statements.

NOTE 2	STOCKHOLDERS' EQUITY

(A) Preferred Stock

The Company is authorized to issue 20,000,000 shares of preferred stock
at $.0001 par value, with such designations, voting and other rights
and preferences as may be determined from time to time by the Board of
Directors.

(B) Common Stock

The Company is authorized to issue 100,000,000 shares of common stock
at $.0001 par value.  The Company issued 1,000,000 shares of its
common stock to Pierce Mill Associates, Inc. pursuant to Section 4(2)
of the Securities Act of 1933 for an aggregate consideration of $100.

(C) Additional Paid-In Capital

Additional paid-in capital as of June 30, 2009 represents the fair
value of the amount of organization and professional costs incurred
by related parties on behalf of the Company (See Note 4).

NOTE 3	AGREEMENT

On April 1, 1999, the Company signed an agreement with Rock Creek
Capital Corporation ("Rock Creek"), a related entity (See Note 4).
The Agreement calls for Rock Creek to provide the following services,
without reimbursement from the Company, until the Company enters into
a business combination as described in Note 1(A):

1.	Preparation and filing of required documents with the Securities
		and Exchange Commission.
2.	Location and review of potential target companies.
3.	Payment of all corporate, organizational, and other costs
		incurred by the Company.

NOTE 4	RELATED PARTIES

Legal counsel to the Company is a firm owned by a director of the Company
who also owns 100% of the outstanding stock of Pierce Mill Associates, Inc.
and Rock Creek (See Note 3).


ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
          CONDITION AND RESULTS OF OPERATIONS

     The Company will attempt to locate and negotiate with a business
entity for the combination of that target company with the Company.  The
combination will normally take the form of a merger, stock-for-stock
exchange or stock-for-assets exchange (the "business combination").  In
most instances the target company will wish to structure the business
combination to be within the definition of a tax-free reorganization
under Section 351 or Section 368 of the Internal Revenue Code of 1986, as
amended.  No assurances can be given that the Company will be successful
in locating or negotiating with any target business.

     The Company has not restricted its search for any specific kind of
businesses, and it 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 the status of any
business in which the Company 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 the Company
may offer.

     In implementing a structure for a particular business acquisition,
the Company may become a party to a merger, consolidation,
reorganization, joint venture, or licensing agreement with another
corporation or entity.

     It is anticipated that any securities issued in any such business
combination 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, the
Company 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, it will be undertaken by the
surviving entity after the Company has entered into an agreement for a
business combination or has consummated a business combination.  The
issuance of additional securities and their potential sale into any
trading market which may develop in the Company's securities may depress
the market value of the Company's securities in the future if such a
market develops, of which there is no assurance.

     The Company will participate in a business combination only after
the negotiation and execution of appropriate agreements.  Negotiations
with a target company will likely focus on the percentage of the Company
which the target company shareholders would acquire in exchange for their
shareholdings.  Although the terms of such agreements cannot be
predicted, generally such agreements will require certain representations
and warranties of the parties thereto, will specify certain events of
default, will detail the terms of closing and the conditions which must
be satisfied by the parties prior to and after such closing and will
include miscellaneous other terms.  Any merger or acquisition effected by
the Company can be expected to have a significant dilutive effect on the
percentage of shares held by the Company's shareholders at such time.

In June 2009, the FASB issued SFAS No. 166, "Accounting for Transfers
of Financial Assets - an amendment of FASB Statement No. 140" (SFAS
166). SFAS 166 removes the concept of a qualifying special-purpose
entity from SFAS 140, "Accounting for Transfers and Servicing of
Financial Assets and Extinguishments of Liabilities," establishes
a new "participating interest" definition that must be met for
transfers of portions of financial assets to be eligible for sale
accounting, clarifies and amends the derecognition criteria for a
transfer to be accounted for as a sale, and changes the amount
that can be recognized as a gain or loss on a transfer accounted
for as a sale when beneficial interests are received by the
transferor. Enhanced disclosures are also required to provide
information about transfers of financial assets and a
transferor's continuing involvement with transferred financial
assets. SFAS No. 166 is effective for interim and annual
reporting periods ending after November 15, 009. The Company
does not believe that the implementation of this standard
will have a material impact on its condensed financial statements.

In June 2009, the FASB issued SFAS No. 167, "Amendments to FASB
nterpretation No. 46(R)" (SFAS 167). SFAS 167 amends FASB
nterpretation No. 46 (revised December 2003), "Consolidation of
Variable Interest Entities" (FIN 46(R)) to require an enterprise
to qualitatively assess the determination of the primary beneficiary
of a variable interest entity (VIE) based on whether the entity (1)
has the power to direct the activities of a VIE that most significantly
impact the entity's economic performance and (2) has the obligation to
absorb losses of the entity or the right to receive benefits from the
entity that could potentially be significant to the VIE. Also, SFAS
167 requires an ongoing reconsideration of the primary beneficiary,
and amends the events that trigger a reassessment of whether an
entity is a VIE. Enhanced disclosures are also required to provide
information about an enterprise's involvement in a VIE. SFAS No. 167
is effective for interim and annual reporting periods ending after
November 15, 2009. The Company does not believe that the
implementation of this standard will have a material impact on its
condensed financial statements.



ITEM 3.  Quantitative and Qualitative Disclosures About Market Risk.

Information not required to be filed by Smaller reporting companies.


ITEM 4.  Controls and Procedures.

Disclosures and Procedures

       Pursuant to Rules adopted by the Securities and Exchange Commission.
the Company carried out an evaluation of the effectiveness of the design
and operation of its disclosure controls and procedures pursuant to
Exchange Act Rules.  This evaluation  was done as of the end of the period
covered by this report under the supervision and with the participation of
the Company's principal executive officer (who is also the principal
financial officer).  There have been no significant changes in internal
controls or in other factors that could significantly affect internal
controls subsequent to the date of the evaluation.  Based upon that
evaluation, he believes that the Company's disclosure controls and
procedures are effective in gathering, analyzing and disclosing information
needed to ensure that the information required to be disclosed by the
Company in its periodic reports is recorded, summarized and processed
timely.  The principal executive officer is directly involved in the
day-to-day operations of the Company.


      This Quarterly Report does not include an attestation report of
the Company's registered public accounting firm regarding internal
control over financial reporting.  Management's report was not subject
to attestation by the Company's registered public accounting firm
pursuant to temporary rules of the Securities and Exchange
Commission that permit the Company to provide only management's
report in this Quarterly Report.

Changes in Internal Controls

       There was no change in the Company's internal control over
financial reporting that was identified in connection with such
evaluation that occurred during the period covered by this report
that has materially affected, or is reasonably likely to materially
affect, the Company's internal control over financial reporting.



                   PART II -- OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS

     There are no legal proceedings against the Company and the Company
is unaware of such proceedings contemplated against it.

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

     Not applicable.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES

     Not applicable.

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

     Not applicable.

ITEM 5.  OTHER INFORMATION

               (a)  Not applicable.
               (b)  Item 407(c)(3) of Regulation S-K:

   During the quarter covered by this Report, there have not been any
material changes to the procedures by which our security holders may
recommend nominees to our Board of Directors.

ITEM 6.  EXHIBITS

     (a)     Exhibits

     31   Certification of the Chief Executive Officer and Chief
                    Financial Officer pursuant to Section 302 of
                    the Sarbanes-Oxley Act of 2002

     32   Certification of the Chief Executive Officer and Chief
                    Financial Officer pursuant to Section 906 of
                    the Sarbanes-Oxley Act of 2002




                                SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.

                               CABINET ACQUISITION CORPORATION

                               By:   /s/ James M. Cassidy
                                     President, Chief Financial Officer

Dated:   August 5, 2009


     Pursuant to the Securities Exchange Act of 1934, this report has been
signed below by the following persons on behalf of the registrant and in the
capacities and on the dates indicated.

     NAME                             OFFICE                DATE

   /s/ James M. Cassidy             Director         August 5, 2009