UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ______________ FORM 10-QSB ______________  [X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended December 31, 2007 [  ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT For the transition period from ____________ to____________ Commission File No. 000-49652 ZALDIVA, INC. (Exact name of small business issuer as specified in its charter)   FLORIDA65-0773383(State or Other Jurisdiction of(I.R.S. Employer Identification No.)incorporation or organization)  331 East Commercial Blvd. Ft. Lauderdale, Florida 33334 (Address of Principal Executive Offices)  (877) 925-3482 (Issuers Telephone Number)  N/A (Former name, former address and former fiscal year, if changed since last report)  Check whether the Issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the Issuer 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 Issuer is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [  ] No [X]  APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS  Not applicable.  Check whether the Issuer filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Exchange Act after the distribution of securities under a plan confirmed by a court.  Yes   No.   1   APPLICABLE ONLY TO CORPORATE ISSUERS  Indicate the number of shares outstanding of each of the Issuers classes of common equity, as of the latest practicable date: December 31, 2007 - 8,163,332 shares of common stock.  Transitional Small Business Disclosure Format (Check one): Yes [  ] No [X]    PART I - FINANCIAL INFORMATION  Item 1. Financial Statements.    The Financial Statements of the Registrant required to be filed with this 10-QSB Quarterly Report were prepared by management, and commence on the following page, together with Related Notes. In the opinion of management, the Financial Statements fairly present the financial condition of the Registrant.  2   ZALDIVA, INC. Balance Sheets  ASSETSDecember 31,September 30,20072007CURRENT ASSETS(Unaudited)Cash and cash equivalents$62,944$77,769Inventories82,94884,973Prepaid expenses2,5005,000Total Current Assets148,392167,742PROPERTY & EQUIPMENT, Net663,919668,906TOTAL ASSETS$812,311$836,648LIABILITIES AND STOCKHOLDERS' EQUITYCURRENT LIABILITIESAccounts payable and accrued expenses$14,982$15,616Deferred revenue4,1864,283Convertible preferred stock; $0.001 par value,20,000,000 shares authorized, 500,000 sharesissued and outstanding, respectively588,235588,235Total Current Liabilities607,403608,134STOCKHOLDERS' EQUITYCommon stock; $0.001 par value, 50,000,000shares authorized, 8,163,332 shares issued andoutstanding, respectively8,1638,163Additional paid-in capital1,362,0631,247,477Accumulated deficit(1,165,318)(1,027,126)Total Stockholders' Equity204,908228,514TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY$812,311$836,648  The accompanying condensed notes are an integral part of these interim financial statements.   3   ZALDIVA, INC. Statements of Operations (Unaudited)   For the Three Months EndedDecember 31,20072006REVENUESProduct Sales$70,273$23,851Internet services9,0803,784Total Revenues79,35327,635COST OF GOODS SOLD43,51313,584Gross Profit (Loss)35,84014,051OPERATING EXPENSESGeneral and administrative expenses150,822168,018Advertising expense3,4473,874Website development expenses9,421-Depreciation expense4,9875,326Total Operating Expenses168,677177,218OPERATING LOSS(132,837)(163,167)OTHER INCOME (EXPENSE)Interest income529477Interest expense(5,884)(8,000)Total Other Income(Expense)(5,355)(7,523)NET LOSS$(138,192)$(170,690)BASIC AND DILUTEDLOSS PER SHARE$(0.02)$(0.02)WEIGHTED AVERAGENUMBER OF SHARESOUTSTANDING8,163,3326,933,075 The accompanying condensed notes are an integral part of these interim financial statements.  4   ZALDIVA, INC. Statements of Cash Flows (Unaudited) For the Three Months EndedDecember 31,20072006CASH FLOWS FROM OPERATING ACTIVITIESNet income (loss)$(138,192)$(170,690)Adjustments to reconcile net loss to net cashused by operating activities:Depreciation and amortization4,9875,326Fair value of warrants issued for services114,586-Non cash interest expense2,5008,000Common stock issued for services-126,000Changes in operating assets and liabilities(Increase) decrease in inventory2,0257,252(Increase) decrease in prepaid expenses-640Increase (decrease) in current liabilities(731)(5,628)Net Cash Used by Operating Activities(14,825)(29,100)CASH FLOWS FROM INVESTING ACTIVITIESPurchase of property and equipment-(29,817)Net Cash Used by Investing Activities-(29,817)CASH FLOWS FROM FINANCING ACTIVITIES--NET INCREASE IN CASH(14,825)(58,917)CASH AT BEGINNING OF PERIOD77,76985,744CASH AT END OF PERIOD$62,944$26,827SUPPLIMENTAL DISCLOSURES OFCASH FLOW INFORMATIONCASH PAID FOR:Interest$-$-Income Taxes$-$-   The accompanying condensed notes are an integral part of these interim financial statements.  5    Zaldiva, Inc. Notes to Condensed Financial Statements December 31, 2007  NOTE 1 - CONDENSED FINANCIAL STATEMENTS  The accompanying financial statements have been prepared by the Company without audit.  In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at December 31, 2007, and for all periods presented herein, have been made.  Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Companys September 30, 2007 audited financial statements.  The results of operations for the periods ended December 31, 2007 and 2006 are not necessarily indicative of the operating results for the full years.  NOTE 2 - GOING CONCERN  The Companys financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.  In order to continue as a going concern, the Company will need, among other things, additional capital resources. Managements plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.  The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.   6   Zaldiva, Inc. Notes to Condensed Financial Statements December 31, 2007   NOTE 3 - IMPACT OF RECENT ACCOUNTING PRONOUNCEMENTS  In December 2007, the FASB issued SFAS 160, Noncontrolling interests in Consolidated Financial Statements  an amendment of ARB No. 51. This Statement amends ARB 51 to establish accounting and reporting standards for the noncontrolling interest in a subsidiary and for the deconsolidation of a subsidiary. It clarifies that a noncontrolling interest in a subsidiary is an ownership interest in the consolidated entity that should be reported as equity in the consolidated financial statements. This Statement is effective for fiscal years beginning on or after December 15, 2008. Early adoption is not permitted. Management is currently evaluating the effects of this statement, but it is not expected to have any impact on the Companys financial statements.  In February 2007 , the FASB issued SFAS 159, The Fair Value Option for Financial Assets and Financial Liabilities. SFAS 159 creates a fair value option allowing an entity to irrevocably elect fair value as the initial and subsequent measurement attribute for certain financial assets and financial liabilities, with changes in fair value recognized in earnings as they occur. SFAS 159 also requires an entity to report those financial assets and financial liabilities measured at fair value in a manner that separates those reported fair values from the carrying amounts of assets and liabilities measured using another measurement attribute on the face of the statement of financial position. Lastly, SFAS 159 requires an entity to provide information that would allow users to understand the effect on earnings of changes in the fair value on those instruments selected for the fair value election. SFAS 159 is effective for fiscal years beginning after November 15, 2007 with early adoption permitted. The Company is continuing to evaluate SFAS 159 and to assess the impact on its results of operations and financial condition if an election is made to adopt the standard.  In September 2006, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 157, Fair Value Measurements which defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. Where applicable, SFAS No. 157 simplifies and codifies related guidance within GAAP and does not require any new fair value measurements. SFAS No. 157 is effective for financial statements issued for fiscal years beginning after November 15, 2007, and interim periods within those fiscal years. Earlier adoption is encouraged. The Company does not expect the adoption of SFAS No. 157 to have a significant effect on its financial position or results of operation.  7    Item 2. Managements Discussion and Analysis or Plan of Operation.  Results of Operation  For The Three Months Ended December 31, 2007 Compared to The Three Months Ended December 31, 2006.  During the quarterly period ended December 31, 2007, we received total revenues of $79,353. This compares to total revenues of $27,635 in the quarterly period ended December 31, 2006.  Costs of sales during these periods were $43,513 and $13,584 respectively. Both our increased revenues and increased costs of sales are due to our opening of our brick-and-mortar store in Oakland Park, Florida in November, 2006.  As a result of this increased visibility, we were able to nearly triple our sales of comics and collectibles from the amount sold in the first fiscal quarter of 2007.  Operating expenses decreased to $168,677 during the quarterly period ended December 31, 2007, from $177,218 in the year-ago period.   During the quarterly period ended December 31, 2007, our operating expenses included a non-cash expense of approximately $114,000 related to the amortization of the fair value of the warrants issued for services during the prior year.  For the three months ended December 31, 2007, we had a net loss of $138,192, as compared to a net loss of $170,690 during the December 31, 2006, period.  Liquidity  The Company had cash on hand of $62,944 at December 31, 2007. We believe that this cash on hand may not be sufficient to meet our expenses through the end of our 2008 fiscal year.  Our revenues tend to increase significantly in the Thanksgiving to Christmas holiday season.  If we are not able to sustain an operating profit, we expect that we will have to raise money again by selling shares of common stock or through loans. Financing for the Company's activities to date has been primarily provided by issuance of common or preferred stock for cash and for services.  Our ability to achieve a level of profitable operations and/or additional financing may affect our ability to continue as a going concern.  Off-balance sheet arrangements  We have had no off balance sheet arrangements during the quarter ended December 31, 2007.  Forward-Looking Information.  Statements made in this Form 10-QSB which are not purely historical are forward-looking statements with respect to the goals, plan objectives, intentions, expectations, financial condition, results of operations, future performance and business of our Company, including, without limitation, (i) our ability to gain a larger share of the market in our industry, our ability to continue to market products acceptable to consumers, and our ability to retain relationships with suppliers, and (ii) statements preceded by, followed by or that include the words "may", "would", "could", "should", "expects", "projects", "anticipates", "believes", "estimates", "plans", "intends", "targets" or similar expressions.  Forward-looking statements involve inherent risks and uncertainties, and important factors (many of which are beyond our Company's control) that could cause actual results to differ materially from those set forth in the forward-looking statements, including the following, in addition to those contained in our reports on file with the Securities and Exchange Commission, general economic or industry conditions, nationally and/or in the communities in which we conduct business, changes in the interest rate environment, legislation or regulatory requirements, conditions of the securities markets, changes in the Internet retailing industry, the development of products that may be superior to the products offered by us, competition, changes in the quality or composition of our products, our ability to develop new products, our ability to raise capital, changes in accounting principals, policies or guidelines, financial or political instability, acts of war or terrorism, other economic, competitive, governmental, regulatory and technical factors affecting the Company's operations, products, services and prices.  8    Accordingly, results actually achieved may differ materially from expected results in these statements.  Forward-looking statements speak only as of the date they are made.  We do not undertake, and specifically disclaim, any obligation to update any forward-looking statements to reflect events or circumstances occurring after the date of such statements.  Item 3(a)T. Controls and Procedures.  Managements quarterly report on internal control over financial reporting  In light of certain comments that we received on June 1, 2007, from the Securities and Exchange Commission regarding the accounting treatment of our preferred stock and preferred stock dividends, we reconsidered the effectiveness of our disclosure controls and procedures as of March 31, 2007.  Our President and Secretary have concluded that as of March 31, 2007, there were deficiencies in the design or operation of our internal control over financial reporting that constitutes a material weakness.  The Public Company Accounting Oversight Board has defined a material weakness as a significant deficiency or combination of significant deficiencies that results in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected.  The material weakness identified related to the lack of sufficient knowledge and experience of the personnel preparing our financial statements regarding the application of US GAAP and SEC requirements.  During the third quarter of our 2007 fiscal year, we engaged the services of J&J Consultants LLC, whose accountants have significant knowledge and over 40 years experience regarding the application of US GAAP and SEC requirements in order to remediate this weakness.  These accountants have been involved in the preparation of our financial statements for the first quarter of our 2008 fiscal year.  As required by Rule 13a-15(b) of the Securities and Exchange Commission, we carried out an evaluation under the supervision and with the participation of our management, including our President and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures as of December 31, 2007.  Based on this evaluation, our President and Chief Executive Officer have concluded that the Company's controls and procedures as of December 31, 2007, are effective at the reasonable assurance level.  Changes in internal control over financial reporting  There have been no changes in Internal Control over financial reporting during this period represented by this report.   9   PART II - OTHER INFORMATION  Item 1. Legal Proceedings.  None; not applicable.  Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.  Recent Sales of Unregistered Securities  None, not applicable.  Use of Proceeds of Registered Securities  None; not applicable.  Purchases of Equity Securities by Us and Affiliated Purchasers  None; not applicable.  Item 3. Defaults Upon Senior Securities.  None; not applicable.  Item 4. Submission of Matters to a Vote of Security Holders.  None; not applicable.  Item 5. Other Information.  (a) None; not applicable.  (b) Nominating Committee  During the quarterly period ended December 31, 2007, there were no changes in the procedures by which security holders may recommend nominees to the Companys Board of Directors.  Item 6. Exhibits  (a) Exhibits and index of exhibits.  31.1 302 Certification of Nicole Leigh van Coller  31.2 302 Certification of Christopher R. Ebersole  32 Section 906 Certification.   10   SIGNATURES  In accordance with the requirements of the Exchange Act, the Registrant has caused this Quarterly Report to be signed on its behalf by the undersigned, thereunto duly authorized.  ZALDIVA, INC.  Date:2/14/08By:/s/Nicole Leigh Van CollerNicole Leigh Van CollerPresidentDate:2/14/08By:/s/Christopher R. EbersoleChristopher R. EbersoleChief Financial Officer  Date:2/14/08By:/s/ JeremyI Van CollerJeremy I. Van CollerDirector   11