**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

**FORM      10-KSB/A**

| þ | **ANNUAL                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934** |
|--------|------------------------------------------------------------------------------------------------------------------|

**For      the fiscal year ended December 31, 2007**

| o | **TRANSITION                REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                1934** |
|---|----------------------------------------------------------------------------------------------------------------------|

**333-131651**

**GoFish      Corporation**

| **Nevada**                                                                                   |   | **20-2471683**                                                     |
|----------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------|
| (State                or other jurisdiction of incorporation                or organization) |   | (I.R.S.                Employer Identification                No.) |
|                                                                                         |   |                                                               |
| **706                Mission Street, 10****th****Floor, San Francisco,****California**       |   | **94103**                                                          |
| (Address                of principal executive offices)                                      |   | (Zip                Code)                                          |

**(415)      738-8706**

**None.**

**None.**

----

**None.**

----

**EXPLANATORY      NOTE**

**Amendment      No. 1**
**2007      Form 10-KSB**

----

**PART      III**

**ITEM      13. EXHIBITS**

**EXHIBIT      INDEX**

| **Exhibit                No.** |   | **Description**                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | **Filed                Herewith or Incorporated by****Reference**                                                                                                                                                                                                                   |
|--------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 2.1                            |   | Agreement                and Plan of Merger and Reorganization, dated as of October 27, 2006,                by                and among GoFish Corporation, a Nevada corporation, GF Acquisition                Corp.,                a California corporation, GoFish Technologies, Inc., a California                corporation, ITD Acquisition Corp., a Delaware corporation and Internet                Television Distribution Inc., a Delaware corporation. |   | Incorporated                by reference to Exhibit 2.1 to Registrant’s Current Report on Form 8-K                dated October 27, 2006 filed with the Securities and Exchange Commission                on October 31, 2006 (File No. 333-131651).                          |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                |
| 2.2                            |   | Agreement                and Plan of Merger, dated as of February 11, 2007, by and among GoFish                Corporation, BM Acquisition Corp., Inc., Bolt, Inc., a/k/a Bolt Media,                Inc. and the Indemnification Representative (schedules                omitted).                                                                                                                                                                                 |   | Incorporated                by reference to Exhibit 10.1 to Registrant’s Current Report on Form 8-K                dated February 11, 2007 filed with the Securities and Exchange Commission                on February 12, 2007 (File No. 333-131651).                       |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                |
| 2.3                            |   | First                Amendment to Merger Agreement dated as of March 29, 2007 by and among                GoFish Corporation, BM Acquisition Corp., Inc., Bolt, Inc. (a/k/a                Bolt                Media Inc.) and John Davis.                                                                                                                                                                                                                           |   | Incorporated                by reference to Exhibit 10.25 to Registrant’s Quarterly Report on Form                10-QSB dated March 31, 2007 filed with the Securities and Exchange                Commission on May 15, 2007 (File No. 333-131651).                         |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                |
| 2.4                            |   | Second                Amendment to Merger Agreement dated as of May 31, 2007 by and among                GoFish                Corporation, BM Acquisition Corp., Inc., Bolt, Inc. (a/k/a Bolt Media,                Inc.) and John Davis.                                                                                                                                                                                                                           |   | Incorporated                by reference to Exhibit 2.4 to Registrant’s Registration Statement on Form                SB-2 filed with the Securities and Exchange Commission on July 11,                2007                (File No. 333-142460).                            |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                |
| 2.5                            |   | Third                Amendment to Merger Agreement, dated as of June 15, 2007, by and                among                GoFish Corporation, BM Acquisition Corp. Inc., Bolt, Inc. (a/k/a                Bolt                Media, Inc.) and John Davis.                                                                                                                                                                                                           |   | Incorporated                by reference to Exhibit 10.1 to Registrant’s Current Report on Form 8-K                dated June 21, 2007 filed with the Securities and Exchange Commission                on                June 26, 2007 (File No. 333-131651).                |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                |
| 2.6                            |   | Fourth                Amendment to Merger Agreement, dated as of June 20, 2007, by and                among                GoFish Corporation, BM Acquisition Corp. Inc., Bolt, Inc. (a/k/a                Bolt                Media, Inc.) and John Davis.                                                                                                                                                                                                          |   | Incorporated                by reference to Exhibit 10.2 to Registrant’s Current Report on Form 8-K                dated June 21, 2007 filed with the Securities and Exchange Commission                on                June 26, 2007 (File No. 333-131651).                |
|                           |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |                                                                                                                                                                                                                                                                                |
| 2.7                            |   | Fifth                Amendment to Merger Agreement, dated as of June 21, 2007, by and                among                GoFish Corporation, BM Acquisition Corp. Inc., Bolt, Inc. (a/k/a                Bolt                Media, Inc.) and John Davis.                                                                                                                                                                                                           |   | Incorporated                by reference to Exhibit 10.3 to Registrant’s Current Report on Form 8-K                dated June 21, 2007 filed with the Securities and Exchange Commission                on                June 26, 2007 (File No.                333-131651). |

----

| 2.8    |   | Sixth                Amendment to Merger Agreement, dated as of July 12, 2007, by and                among                GoFish Corporation, BM Acquisition Corp. Inc., Bolt, Inc. (a/k/a                Bolt                Media, Inc.) and John Davis. |   | Incorporated                by reference to Exhibit 10.1 to Registrant’s Current Report on Form 8-K                dated July 12, 2007 filed with the Securities and Exchange Commission                on                July 13, 2007 (File No. 333-131651).      |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                      |
| 3.1    |   | Articles                of Incorporation of GoFish Corporation (f/k/a Unibio Inc.) filed                with the                Nevada Secretary of State on February 2, 2005.                                                                             |   | Incorporated                by reference to Exhibit 3.1 to Registrant’s Registration Statement on Form                SB-2 filed with the Securities and Exchange Commission on February                7, 2006                (File No. 333-131651).               |
|   |   |                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                      |
| 3.2    |   | Certificate                of Amendment of the Articles of Incorporation of GoFish Corporation                (f/k/a                Unibio Inc.) filed with the Nevada Secretary of State on September                14,                2006.             |   | Incorporated                by reference to Exhibit 3.1 to Registrant’s Current Report on Form 8-K                dated September 14, 2006 filed with the Securities and Exchange Commission                on September 22, 2006 (File No. 333-131651).            |
|   |   |                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                      |
| 3.3    |   | Bylaws                of GoFish Corporation (f/k/a Unibio Inc.).                                                                                                                                                                                           |   | Incorporated                by reference to Exhibit 3.2 to Registrant’s Registration Statement on Form                SB-2 filed with the Securities and Exchange Commission on February                7, 2006                (File No. 333-131651).               |
|   |   |                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                      |
| 4.1    |   | Form                of Warrant of GoFish Corporation issued in private offering completed                October 27, 2006.                                                                                                                                 |   | Incorporated                by reference to Exhibit 4.1 to Registrant’s Current Report on Form 8-K                dated October 27, 2006 filed with the Securities and Exchange Commission                on October 31, 2006 (File No. 333-131651).                |
|   |   |                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                      |
| 4.2    |   | Lock-Up                Agreement by and between Michael Downing and Tompkins Capital                Group.                                                                                                                                                 |   | Incorporated                by reference to Exhibit 4.2 to Registrant’s Current Report on Form 8-K                dated October 27, 2006 filed with the Securities and Exchange Commission                on October 31, 2006 (File No. 333-131651).                |
|   |   |                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                      |
| 4.3    |   | Lock-Up                Agreement by and between Riaz Valani and Tompkins Capital                Group.                                                                                                                                                     |   | Incorporated                by reference to Exhibit 4.3 to Registrant’s Current Report on Form 8-K                dated October 27, 2006 filed with the Securities and Exchange Commission                on October 31, 2006 (File No. 333-131651).                |
|   |   |                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                      |
| 4.4    |   | Lock-Up                Agreement by and between Tabreez Verjee and Tompkins Capital                Group.                                                                                                                                                  |   | Incorporated                by reference to Exhibit 4.4 to Registrant’s Current Report on Form 8-K                dated October 27, 2006 filed with the Securities and Exchange Commission                on October 31, 2006 (File No.                333-131651). |

----

| 4.5    |   | Purchase                Agreement dated as of June 7, 2007 by and among GoFish Corporation                and the                investors identified on the signature pages thereto.                                                                                                      |   | Incorporated                by referenced to Exhibit 4.1 to Registrant’s Current Report on Form 8-K                dated June 7, 2007 filed with the Securities and Exchange Commission                on                June 8, 2007 (File No. 333-131651).         |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                       |
| 4.6    |   | Registration                Rights Agreement dated as of June 7, 2007, by and among GoFish Corporation                and the investors signatory thereto.                                                                                                                                 |   | Incorporated                by referenced to Exhibit 4.2 to Registrant’s Current Report on Form 8-K                dated June 7, 2007 filed with the Securities and Exchange Commission                on                June 8, 2007 (File No. 333-131651).         |
|   |   |                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                       |
| 4.7    |   | Form                of Note issued in June 2007 financing.                                                                                                                                                                                                                                 |   | Incorporated                by referenced to Exhibit 4.3 to Registrant’s Current Report on Form 8-K                dated June 7, 2007 filed with the Securities and Exchange Commission                on                June 8, 2007 (File No. 333-131651).         |
|   |   |                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                       |
| 4.8    |   | Form                of Warrant issued in June 2007 financing.                                                                                                                                                                                                                              |   | Incorporated                by referenced to Exhibit 4.4 to Registrant’s Current Report on Form 8-K                dated June 7, 2007 filed with the Securities and Exchange Commission                on                June 8, 2007 (File No. 333-131651).         |
|   |   |                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                       |
| 10.1   |   | Escrow                Agreement, dated as of October 27, 2006, by and between GoFish                Corporation, Michael Downing, Riaz Valani and Gottbetter & Partners,                LLP.                                                                                           |   | Incorporated                by reference to Exhibit 10.1 to Registrant’s Current Report on Form 8-K                dated October 27, 2006 filed with the Securities and Exchange Commission                on October 31, 2006 (File No. 333-131651).                |
|   |   |                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                       |
| 10.2   |   | Form                of Subscription Agreement, dated as of October 27, 2006, by and between                GoFish Corporation and the investors in the private offering completed                October 27, 2006.                                                                         |   | Incorporated                by reference to Exhibit 10.2 to Registrant’s Current Report on Form 8-K                dated October 27, 2006 filed with the Securities and Exchange Commission                on October 31, 2006 (File No. 333-131651).                |
|   |   |                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                       |
| 10.3   |   | Form                of Registration Rights Agreement, dated as of October 27, 2006, including                the Consent and Acknowledgment thereto, by and between GoFish Corporation                and the investors in the private offering completed October 27,                2006. |   | Incorporated                by reference to Exhibit 10.3 to Registrant’s Current Report on Form 8-K                dated October 27, 2006 filed with the Securities and Exchange Commission                on October 31, 2006 (File No. 333-131651).                |
|   |   |                                                                                                                                                                                                                                                                                       |   |                                                                                                                                                                                                                                                                       |
| 10.4   |   | Split                Off Agreement, dated as of October 27, 2006, by and among GoFish                Corporation, Dianxiang Wu, Jianhua Xue, GoFish Technologies, Inc.                and GF                Leaseco, Inc.                                                                  |   | Incorporated                by reference to Exhibit 10.4 to Registrant’s Current Report on Form 8-K                dated October 27, 2006 filed with the Securities and Exchange Commission                on October 31, 2006 (File No.                333-131651). |

----

| 10.5   |   | Employment                Agreement, dated October 27, 2006, by and between GoFish Corporation                and                Michael Downing.                              |   | Incorporated                by reference to Exhibit 10.5 to Registrant’s Current Report on Form 8-K                dated October 27, 2006 filed with the Securities and Exchange Commission                on October 31, 2006 (File No. 333-131651).                |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                           |   |                                                                                                                                                                                                                                                                       |
| 10.6   |   | Form                of Indemnity Agreement by and between GoFish Corporation and Outside                Directors of GoFish Corporation.                                       |   | Incorporated                by reference to Exhibit 10.6 to Registrant’s Current Report on Form 8-K                dated October 27, 2006 filed with the Securities and Exchange Commission                on October 31, 2006 (File No. 333-131651).                |
|   |   |                                                                                                                                                                           |   |                                                                                                                                                                                                                                                                       |
| 10.7   |   | 2006                Equity Incentive Plan.                                                                                                                                     |   | Incorporated                by reference to Exhibit 10.7 to Registrant’s Current Report on Form 8-K                dated October 27, 2006 filed with the Securities and Exchange Commission                on October 31, 2006 (File No. 333-131651).                |
|   |   |                                                                                                                                                                           |   |                                                                                                                                                                                                                                                                       |
| 10.8   |   | Form                of Incentive Stock Option Agreement by and between GoFish Corporation                and                participants under the 2006 Equity Incentive Plan. |   | Incorporated                by reference to Exhibit 10.8 to Registrant’s Current Report on Form 8-K                dated October 27, 2006 filed with the Securities and Exchange Commission                on October 31, 2006 (File No. 333-131651).                |
|   |   |                                                                                                                                                                           |   |                                                                                                                                                                                                                                                                       |
| 10.9   |   | Form                of Non-Qualified Stock Option Agreement by and between GoFish Corporation                and participants under the 2006 Equity Incentive Plan.            |   | Incorporated                by reference to Exhibit 10.9 to Registrant’s Current Report on Form 8-K                dated October 27, 2006 filed with the Securities and Exchange Commission                on October 31, 2006 (File No. 333-131651).                |
|   |   |                                                                                                                                                                           |   |                                                                                                                                                                                                                                                                       |
| 10.10  |   | Employment                Agreement dated as of October 30, 2006 by and between GoFish Corporation                and Greg Schroeder.                                          |   | Incorporated                by reference to Exhibit 10.1 to Registrant’s Current Report on Form 8-K                dated October 30, 2006 filed with the Securities and Exchange Commission                on November 3, 2006 (File No. 333-131651).                |
|   |   |                                                                                                                                                                           |   |                                                                                                                                                                                                                                                                       |
| 10.11  |   | Employment                Agreement dated as of October 30, 2006 by and between GoFish Corporation                and Lennox L. Vernon.                                        |   | Incorporated                by reference to Exhibit 10.2 to Registrant’s Current Report on Form 8-K                dated October 30, 2006 filed with the Securities and Exchange Commission                on November 3, 2006 (File No.                333-131651). |

----

| 10.12  |   | Strategic                Alliance Agreement between GoFish Corporation and Kaleidoscope Sports                and                Entertainment LLC entered into December 22, 2006                                                                                                                     |   | Incorporated                by reference to Exhibit 10.1 to Registrant’s Current Report on Form 8-K                dated December 22, 2006 filed with the Securities and Exchange Commission                on December 28, 2006 (File No. 333-131651).                |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                                                                                                                                                         |
| 10.13  |   | Form                of Base Warrant issued to designees of Kaleidoscope Sports and                Entertainment LLC as of January 1, 2007                                                                                                                                                             |   | Incorporated                by reference to Exhibit 10.2 to Registrant’s Current Report on Form 8-K                dated December 22, 2006 filed with the Securities and Exchange Commission                on December 28, 2006 (File No. 333-131651).                |
|   |   |                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                                                                                                                                                         |
| 10.14  |   | Form                of Escrow Agreement, to be dated as of the Closing Date, among GoFish                Corporation, US Bank and Trust Company NA and the Indemnification                Representative                                                                                              |   | Incorporated                by reference to Exhibit 10.2 to Registrant’s Current Report on Form 8-K                dated February 11, 2007 filed with the Securities and Exchange Commission                on February 12, 2007 (File No. 333-131651).                |
|   |   |                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                                                                                                                                                         |
| 10.15  |   | Form                of Lock-Up Agreement, to be dated the Closing Date, between GoFish                Corporation and the Persons to whom GoFish Common Stock Will Be Issued                in                the Merger                                                                              |   | Incorporated                by reference to Exhibit 10.3 to Registrant’s Current Report on Form 8-K                dated February 11, 2007 filed with the Securities and Exchange Commission                on February 12, 2007 (File No. 333-131651).                |
|   |   |                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                                                                                                                                                         |
| 10.16  |   | Form                of Registration Rights Agreement, to be dated as of the Closing Date,                between GoFish Corporation and the Persons to whom GoFish Common                Stock                Will Be Issued in the Merger                                                            |   | Incorporated                by reference to Exhibit 10.4 to Registrant’s Current Report on Form 8-K                dated February 11, 2007 filed with the Securities and Exchange Commission                on February 12, 2007 (File No. 333-131651).                |
|   |   |                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                                                                                                                                                         |
| 10.17  |   | Form                of Employment Agreement, to be dated as of the Closing Date, between                GoFish Corporation (or alternatively, the Surviving Corporation)                and                Certain of the Managing Shareholders (certain individualized terms                omitted) |   | Incorporated                by reference to Exhibit 10.5 to Registrant’s Current Report on Form 8-K                dated February 11, 2007 filed with the Securities and Exchange Commission                on February 12, 2007 (File No. 333-131651).                |
|   |   |                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                                                                                                                                                         |
| 10.18  |   | Stockholders                Support Agreement, dated as of February 11, 2007, among GoFish Corporation                and Aaron Cohen, Jason Gould and Lou Kerner                                                                                                                                     |   | Incorporated                by reference to Exhibit 10.6 to Registrant’s Current Report on Form 8-K                dated February 11, 2007 filed with the Securities and Exchange Commission                on February 12, 2007 (File No. 333-131651).                |
|   |   |                                                                                                                                                                                                                                                                                                  |   |                                                                                                                                                                                                                                                                         |
| 10.19  |   | Form                of Escrow Agreement, to be dated as of February 11, 2007, by and                among                GoFish Corporation, Bolt, Inc., a/k/a Bolt Media, Inc. and US Bank                and                Trust Company NA as Escrow Agent                                        |   | Incorporated                by reference to Exhibit 10.7 to Registrant’s Current Report on Form 8-K                dated February 11, 2007 filed with the Securities and Exchange Commission                on February 12, 2007 (File No.                333-131651). |

----

| 10.20  |   | Employment                Agreement between Tabreez Verjee and GoFish Corporation dated as                of                February 26, 2007.                                                                                                                                                                                          |   | Incorporated                by reference to Exhibit 10.1 to Registrant’s Current Report on Form 8-K                dated February 26, 2007 filed with the Securities and Exchange Commission                on March 2, 2007 (File No. 333-131651).                                      |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                           |
| 10.21  |   | Amendment                to Employment Agreement between Michael Downing and GoFish Corporation                dated February 26, 2007.                                                                                                                                                                                                 |   | Incorporated                by reference to Exhibit 10.2 to Registrant’s Current Report on Form 8-K                dated February 26, 2007 filed with the Securities and Exchange Commission                on March 2, 2007 (File No. 333-131651).                                      |
|   |   |                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                           |
| 10.22  |   | First                Amendment to Strategic Alliance Agreement, dated as of June 29, 2007,                by                and between GoFish Technologies, Inc., GoFish Corporation and                Kaleidoscope, Inc. (acting through its wholly-owned subsidiary,                Kaleidoscope Sports and Entertainment LLC).     |   | Incorporated                by reference to Exhibit 10.22 to Registrant’s Amendment No. 1 to                Registration Statement on Form SB-2 filed with the Securities and                Exchange                Commission on July 11, 2007 (File No. 333-142460).                  |
|   |   |                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                           |
| 10.23  |   | Second                Amendment to Strategic Alliance Agreement, dated as of July 31, 2007,                by                and between GoFish Technologies, Inc., GoFish Corporation and                Kaleidoscope, Inc. (acting through its wholly-owned subsidiary,                Kaleidoscope Sports and Entertainment LLC).    |   | Incorporated                by reference to Exhibit 10.23 to Registrant’s Registration Statement on                Form SB-2 filed with the Securities and Exchange Commission on August                13,                2007 (File No. 333-145406).                                   |
|   |   |                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                           |
| 10.24  |   | Amended                and Restated Strategic Alliance Agreement, dated as of August 10,                2007, by                and between GoFish Technologies, Inc., GoFish Corporation and                Kaleidoscope, Inc. (acting through its wholly-owned subsidiary,                Kaleidoscope Sports and Entertainment LLC). |   | Incorporated                by reference to Exhibit 10.24 to Registrant’s Registration Statement on                Form SB-2 filed with the Securities and Exchange Commission on August                13,                2007 (File No. 333-145406).                                   |
|   |   |                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                           |
| 10.25  |   | Amendment                to Employment Agreement dated as of July 11, 2007 between Greg Schroeder                and GoFish Corporation.                                                                                                                                                                                                |   | Incorporated                by reference to Exhibit 10.25 to Registrant’s Amendment No. 2 to                Registration Statement on Form SB-2 filed with the Securities and                Exchange                Commission on August 24, 2007 (File No. 333-142460).                |
|   |   |                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                           |
| 10.26  |   | Separation                Agreement and General Release, effective as of April 1, 2007, between                GoFish Corporation and Riaz Valani.                                                                                                                                                                                      |   | Incorporated                by reference to Exhibit 10.26 to Registrant’s Amendment No. 1 to                Registration Statement on Form SB-2 filed with the Securities and                Exchange                Commission on August 31, 2007 (File No. 333-145406).                |
|   |   |                                                                                                                                                                                                                                                                                                                                    |   |                                                                                                                                                                                                                                                                                           |
| 10.27  |   | Stock                Option Cancellation Agreement, effective as of June 30, 2007, between                GoFish Corporation and Riaz Valani.                                                                                                                                                                                           |   | Incorporated                by reference to Exhibit 10.27 to Registrant’s Amendment No. 1 to                Registration Statement on Form SB-2 filed with the Securities and                Exchange                Commission on August 31, 2007 (File No.                333-145406). |

----

| 10.28       |   | Stock                Option Cancellation Agreement, effective as of June 30, 2007, between                GoFish Corporation and Tabreez Verjee.                                                                                                   |   | Incorporated                by reference to Exhibit 10.28 to Registrant’s Amendment No. 1 to                Registration Statement on Form SB-2 filed with the Securities and                Exchange                Commission on August 31, 2007 (File No. 333-145406).                                 |
|-------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |   |                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                            |
| 10.29  |   | GoFish                Corporation 2007 Non-Qualified Stock Option Plan (as amended through                February 5, 2008)                                                                                                                        |   | Incorporated                by reference to Exhibit 10.29 to Registrant’s Annual Report on Form 10-KSB                for the fiscal year ended December 31, 2007 filed with the Securities                and                Exchange Commission on March 31, 2008 (File No.                333-131651). |
|        |   |                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                            |
| 10.30*      |   | Advertising                Representation Agreement, dated as of December 10, 2007, between                MiniClip                and GoFish Corporation.                                                                                         |   | Incorporated                by reference to Exhibit 10.30 to Registrant’s Annual Report on Form 10-KSB                for the fiscal year ended December 31, 2007 filed with the Securities                and                Exchange Commission on March 31, 2008 (File No.                333-131651). |
|        |   |                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                            |
| 10.31       |   | Stock                and Warrant Issuance Agreement, dated as of December 10, 2007, between                MiniClip Limited and GoFish Corporation.                                                                                                |   | Filed                herewith.                                                                                                                                                                                                                                                                                  |
|        |   |                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                            |
| 10.32       |   | Stock                Issuance and Participation Rights Agreement, dated as of December                12,                2007, between MTV Networks, a division of Viacom International Inc.                and                GoFish Corporation. |   | Filed                herewith.                                                                                                                                                                                                                                                                                  |
|        |   |                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                            |
| 10.33       |   | Consulting                Agreement, dated as of December 18, 2007, between GoFish Corporation                and                James Moloshok.                                                                                                   |   | Incorporated                by reference to Exhibit 10.33 to Registrant’s Annual Report on Form 10-KSB                for the fiscal year ended December 31, 2007 filed with the Securities                and                Exchange Commission on March 31, 2008 (File No.                333-131651). |
|        |   |                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                            |
| 21.1        |   | Subsidiaries                of GoFish Corporation.                                                                                                                                                                                                 |   | Incorporated                by reference to Exhibit 21.1 to Registrant’s Amendment No. 2 to                Registration Statement on Form SB-2 filed with the Securities and                Exchange                Commission on August 24, 2007 (File No. 333-142460).                                  |
|        |   |                                                                                                                                                                                                                                               |   |                                                                                                                                                                                                                                                                                                            |
| 23.1        |   | Consent                of Rowbotham and Company LLP                                                                                                                                                                                                |   | Incorporated                by reference to Exhibit 23.1 to Registrant’s Annual Report on Form 10-KSB                for the fiscal year ended December 31, 2007 filed with the Securities                and                Exchange Commission on March 31, 2008 (File No.                333-131651).  |

----

| 24.1   |   | Power                of Attorney                                                                                                                                                                                       |   | Incorporated                by reference to the signature page to Registrant’s Annual Report on Form                10-KSB for the fiscal year ended December 31, 2007 filed with the                Securities and Exchange Commission on March 31, 2008 (File No.                333-131651).          |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                   |   |                                                                                                                                                                                                                                                                                                           |
| 31.1   |   | Certification                of the Principal Executive Officer pursuant to Rules 13a-14(a) and                15d-14(a).                                                                                              |   | Filed                herewith.                                                                                                                                                                                                                                                                                 |
|   |   |                                                                                                                                                                                                                   |   |                                                                                                                                                                                                                                                                                                           |
| 31.2   |   | Certification                of the Principal Financial Officer pursuant to Rules 13a-14(a) and                15d-14(a).                                                                                              |   | Filed                herewith.                                                                                                                                                                                                                                                                                 |
|   |   |                                                                                                                                                                                                                   |   |                                                                                                                                                                                                                                                                                                           |
| 32.1   |   | Certification                of the Principal Executive Officer pursuant to 18 U.S.C. Section                1350, as                adopted pursuant to Section 906 of the Sarbanes-Oxley Act of                2002. |   | Incorporated                by reference to Exhibit 32.1 to Registrant’s Annual Report on Form 10-KSB                for the fiscal year ended December 31, 2007 filed with the Securities                and                Exchange Commission on March 31, 2008 (File No.                333-131651). |
|   |   |                                                                                                                                                                                                                   |   |                                                                                                                                                                                                                                                                                                           |
| 32.2   |   | Certification                of the Principal Financial Officer pursuant to 18 U.S.C. Section                1350, as                adopted pursuant to Section 906 of the Sarbanes-Oxley Act of                2002. |   | Incorporated                by reference to Exhibit 32.2 to Registrant’s Annual Report on Form 10-KSB                for the fiscal year ended December 31, 2007 filed with the Securities                and                Exchange Commission on March 31, 2008 (File No.                333-131651). |

----

| * |   | Confidential                treatment requested for certain portions of this exhibit, which portions                are omitted and filed separately with the Securities and Exchange                Commission. |
|---|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**SIGNATURES**

|   | **GOFISH                CORPORATION** |
|--------|---------------------------------------|
|   |                                  |   |
|   | By:                                   | /s/                Tabreez Verjee |  |
|   |                                  | Tabreez                Verjee |
|   |                                  | President |
|   |                                  |   |
|   |                                  | Date:                April 1, 2008 |

----