**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 September 30, 2007**
  **oTRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
        EXCHANGE ACT OF 1934 For the transition period from
        ________to________.**
  
 Commission
        File Number: 000-52337
  **BMR
        Solutions, Inc.**
 (Exact
        name of small business issuer as specified in its charter)
 
 **Nevada**
              **33-0989901**(State
                  or other jurisdiction
                of
                  incorporation or organization)
              (I.R.S.
                  Employer
                Identification
                  No.)
 
 **1184
                  Rutland Road, Suite 2, Newport Beach, California
                  92660**(Address
                  of principal executive offices)
 
 **(949)
                  292-0820**(Issuer’s
                  Telephone Number)
  Indicate
        by check mark whether the issuer (1) has 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 registrant was required to file such reports),
        and
        (2) has been subject to such filing requirements for the past 90 days. xYes oNo
 
 Indicate
        by check mark whether the registrant is a shell company (as defined in Rule
        12b-2 of the Exchange Act). x Yes
oNo
  **APPLICABLE
        ONLY TO CORPORATE ISSUERS**
  State
        the
        number of shares outstanding of each of the issuer's classes of common equity,
        as of the latest practical date.  As of November 13, 2007, there
        were 3,888,750 shares of the issuer's $.001 par value common stock issued
        and
        outstanding.
  Transitional
        Small Business Disclosure format (check one): oYes xNo





**PART
        I - FINANCIAL INFORMATION**
 
 **Item
        1.  Financial Statements**
   **BMR
                    SOLUTIONS,
                    INC.****(A
                    DEVELOPMENT STAGE
                    COMPANY)****BALANCE
                    SHEET****September
                    30,****2007****(Unaudited)****ASSETS****Current
                    assets**Cash
                    and cash
                    equivalents
                
                $
                20,342Accounts
                    receivable
                
                
                6,475Prepaid
                    expenses
                
                
                1,447Total
                    current
                    assets
                
                
                28,264**Property
                    and
                    equipment,**net ofaccumulated
                    depreciation
                
                
                31,292**Total
                    assets**
                
                $
                59,556**LIABILITIES
                    AND STOCKHOLDERS'
                    EQUITY (DEFICIT)****Current
                    liabilities**Accounts
                    payable and accrued
                    expenses
                
                $
                44,121Current
                    maturities of long-term
                    note payable
                
                
                5,148Income
                    tax
                    payable
                
                
                800Total
                    current
                    liabilities
                
                
                50,069**Long-term
                    note
                    payable**,
                    net
                    of current maturities
                
                
                18,081**Stockholders'
                    equity
                    (deficit)**Preferred
                    stock, $0.001 par
                    value;5,000,000
                    shares authorized; 0
                    shares issuedand
                    outstanding at September 30,
                    2007
                
                
                -Common
                    stock, $0.001 par
                    value;50,000,000
                    shares authorized;
                    3,888,750 shares issuedand
                    outstanding at September 30,
                    2007
                
                
                3,889Additional
                    paid-in
                    capital
                
                
                187,106Deficit
                    accumulated during the
                    development stage
                
                
                (199,589
                )Total
                    stockholders' equity
                    (deficit)
                
                
                (8,594
                )**Total
                    liabilities and
                    stockholders' equity (deficit)**
                
                $
                59,556
   **The
          accompanying notes are an integral part of these financial
          statements.**
 1
  **BMR
                    SOLUTIONS,
                    INC.****(A
                    DEVELOPMENT STAGE
                    COMPANY)****STATEMENTS
                    OF
                    OPERATIONS****For
                    the
                    period****Three
                    Months**
                
                
                **Three
                    Months**
                
                
                **Nine
                    Months**
                
                
                **Nine
                    Months**
                
                
                **November
                      21,****Ended**
                
                
                **Ended**
                
                
                **Ended**
                
                
                **Ended**
                
                
                **2001
                      (inception)****September
                    30,**
                
                
                **September
                    30,**
                
                
                **September
                    30,**
                
                
                **September
                    30,**
                
                
                **to
                    September
                    30,****2007**
                
                
                **2006**
                
                
                **2007**
                
                
                **2006**
                
                
                **2007****(Unaudited)**
                
                
                **(Unaudited)**
                
                
                **(Unaudited)**
                
                
                **(Unaudited)**
                
                
                **(Unaudited)****Net
                    revenue**
                
                $
                21,595
                
                
                $
                17,240
                
                
                $
                50,920
                
                
                $
                17,240
                
                
                $
                84,885**Cost
                    of
                    revenue**
                
                
                (17,701
                )
                
                
                (14,705
                )
                
                
                (41,317
                )
                
                
                (14,705
                )
                
                
                (68,003
                )**Gross
                    profit**
                
                
                3,894
                
                
                
                2,535
                
                
                
                9,603
                
                
                
                2,535
                
                
                
                16,882**General
                    and administrative
                    expenses**
                
                
                (17,198
                )
                
                
                (34,839
                )
                
                
                (87,988
                )
                
                
                (42,974
                )
                
                
                (211,532
                )**Loss
                    from continuing
                    operations****before
                    income
                    taxes**
                
                
                (13,304
                )
                
                
                (32,304
                )
                
                
                (78,385
                )
                
                
                (40,439
                )
                
                
                (194,650
                )**Provision
                    for income
                    taxes**
                
                
                -
                
                
                
                -
                
                
                
                (800
                )
                
                
                (800
                )
                
                
                (4,800
                )**Loss
                    from continuing
                    operations**
                
                
                (13,304
                )
                
                
                (32,304
                )
                
                
                (79,185
                )
                
                
                (41,239
                )
                
                
                (199,450
                )**Discontinued
                    operation (Note
                    7)**Income
                    (loss) from operation
                    ofdiscontinued
                    website
                    developmentand
                    design
                    business
                
                
                -
                
                
                
                -
                
                
                
                -
                
                
                
                -
                
                
                
                (39
                )**Net
                    loss**
                
                $
                (13,304
                )
                
                $
                (32,304
                )
                
                $
                (79,185
                )
                
                $
                (41,239
                )
                
                $
                (199,489
                )**Basic
                    and diluted earnings (loss)
                    per****share
                    resulting
                    from**Continuing
                    operations
                
                $
                (0.00
                )
                
                $
                (0.01
                )
                
                $
                (0.02
                )
                
                $
                (0.01
                )Discontinued
                    operation
                
                $
                -
                
                
                $
                -
                
                
                $
                -
                
                
                $
                -Net
                    loss
                
                $
                (0.00
                )
                
                $
                (0.01
                )
                
                $
                (0.02
                )
                
                $
                (0.01
                )**Weighted
                    average
                    common****shares
                    outstanding**
                
                
                3,804,511
                
                
                
                3,638,750
                
                
                
                3,694,611
                
                
                
                2,969,926
   **The
          accompanying notes are an integral part of these financial
          statements.**
  2
  **BMR
                    SOLUTIONS,
                    INC.****(A
                    DEVELOPMENT STAGE
                    COMPANY)****STATEMENT
                    OF STOCKHOLDERS' EQUITY
                    (DEFICIT)****Deficit****accumulated**
                
                
                **Total****Additional**
                
                
                **during
                    the**
                
                
                **stockholders'****Common
                    stock**
                
                
                **paid-in**
                
                
                **development**
                
                
                **equity****Shares**
                
                
                **Amount**
                
                
                **capital**
                
                
                **stage**
                
                
                **(deficit)****Balance
                    at November 21,
                    2001,****date
                    of
                    incorporation**
                
                
                -
                
                
                $
                -
                
                
                $
                -
                
                
                $
                -
                
                
                $
                -Issuance
                    of founder shares for
                    servicesat
                    $0.02 per share in December
                    2001
                
                
                2,000,000
                
                
                
                2,000
                
                
                
                38,000
                
                
                
                -
                
                
                
                40,000Issuance
                    of common stock for
                    cashat
                    $0.02 per share in January
                    2002
                
                
                548,750
                
                
                
                549
                
                
                
                10,426
                
                
                
                -
                
                
                
                10,975Additional
                    paid-in capital in
                    exchangefor
                    facilities provided by related
                    party
                
                
                -
                
                
                
                -
                
                
                
                2,500
                
                
                
                -
                
                
                
                2,500Additional
                    paid-in capital in
                    exchangefor
                    services provided by related
                    party
                
                
                -
                
                
                
                -
                
                
                
                1,110
                
                
                
                -
                
                
                
                1,110Costs
                    incurred in private
                    offering
                
                
                
                
                
                
                
                
                
                
                (3,000
                )
                
                
                
                
                
                
                (3,000
                )Distribution
                    of assets to
                    stockholders
                
                
                -
                
                
                
                -
                
                
                
                -
                
                
                
                (100
                )
                
                
                (100
                )Net
                    loss from inception to
                    December 31, 2003
                
                
                -
                
                
                
                -
                
                
                
                -
                
                
                
                (51,674
                )
                
                
                (51,674
                )**Balance
                    at December 31,
                    2003**
                
                
                2,548,750
                
                
                
                2,549
                
                
                
                49,036
                
                
                
                (51,774
                )
                
                
                (189
                )Additional
                    paid-in capital in
                    exchangefor
                    office
                    expenses
                
                
                -
                
                
                
                -
                
                
                
                1,200
                
                
                
                -
                
                
                
                1,200Net
                    loss for the year ended
                    December 31, 2004
                
                
                -
                
                
                
                -
                
                
                
                -
                
                
                
                (2,812
                )
                
                
                (2,812
                )**Balance
                    at December 31,
                    2004**
                
                
                2,548,750
                
                
                
                2,549
                
                
                
                50,236
                
                
                
                (54,586
                )
                
                
                (1,801
                )Additional
                    paid-in capital in
                    exchangefor
                    office
                    expenses
                
                
                -
                
                
                
                -
                
                
                
                1,200
                
                
                
                -
                
                
                
                1,200Additional
                    paid-in capital in
                    exchangefor
                    services from
                    officers
                
                
                -
                
                
                
                -
                
                
                
                2,310
                
                
                
                -
                
                
                
                2,310Net
                    loss for the year ended
                    December 31, 2005
                
                
                -
                
                
                
                -
                
                
                
                -
                
                
                
                (1,422
                )
                
                
                (1,422
                )**Balance
                    at December 31,
                    2005**
                
                
                2,548,750
                
                
                
                2,549
                
                
                
                53,746
                
                
                
                (56,008
                )
                
                
                287Issuance
                    of common stock for
                    cashat
                    $0.10 per share in June
                    2006
                
                
                1,090,000
                
                
                
                1,090
                
                
                
                107,910
                
                
                
                -
                
                
                
                109,000Additional
                    paid-in capital in
                    exchangefor
                    office
                    expenses
                
                
                -
                
                
                
                -
                
                
                
                700
                
                
                
                -
                
                
                
                700Net
                    loss for the year ended
                    December 31, 2006
                
                
                -
                
                
                
                -
                
                
                
                -
                
                
                
                (64,396
                )
                
                
                (64,396
                )**Balance
                    at December 31,
                    2006**
                
                
                3,638,750
                
                
                
                3,639
                
                
                
                162,356
                
                
                
                (120,404
                )
                
                
                45,591Issuance
                    of common stock for
                    cashat
                    $0.10 per share in August 2007(unaudited)
                
                
                250,000
                
                
                
                250
                
                
                
                24,750
                
                
                
                -
                
                
                
                25,000Net
                    loss for the nine months endedSeptember
                    30, 2007
                    (unaudited)
                
                
                -
                
                
                
                -
                
                
                
                -
                
                
                
                (79,185
                )
                
                
                (79,185
                )**Balance
                    at September 30, 2007
                    (unaudited)**
                
                
                3,888,750
                
                
                $
                3,889
                
                
                $
                187,106
                
                
                $
                (199,589
                )
                
                $
                (8,594
                )
   **The
          accompanying notes are an integral part of these financial
          statements.**
 3
  **BMR
                      SOLUTIONS,
                      INC.****(A
                      DEVELOPMENT STAGE
                      COMPANY)****STATEMENTS
                      OF CASH
                      FLOWS****For
                      the
                      period****Nine
                      Months**
                  
                  
                  **Nine
                      Months**
                  
                  
                  **November
                      21,****Ended**
                  
                  
                  **Ended**
                  
                  
                  **2001
                      (inception)****September
                      30,**
                  
                  
                  **September
                      30,**
                  
                  
                  **to
                      September
                      30,****2007**
                  
                  
                  **2006**
                  
                  
                  **2007****(Unaudited)**
                  
                  
                  **(Unaudited)**
                  
                  
                  **(Unaudited)****Cash
                      flows from operating
                      activities**Net
                      loss
                  
                  $
                  (79,185
                  )
                  
                  $
                  (41,239
                  )
                  
                  $
                  (199,489
                  )Adjustments
                      to reconcile net loss
                      to net cash usedin
                      operating
                      activitiesBad
                      debt
                      expense
                  
                  
                  -
                  
                  
                  
                  -
                  
                  
                  
                  1,440Depreciation
                  
                  
                  6,920
                  
                  
                  
                  2,568
                  
                  
                  
                  11,794Issuance
                      of founder's shares for
                      services
                  
                  
                  -
                  
                  
                  
                  -
                  
                  
                  
                  40,000Additional
                      paid-in capital in
                      exchangefor
                      facilities provided by related
                      party
                  
                  
                  -
                  
                  
                  
                  700
                  
                  
                  
                  5,600Additional
                      paid-in capital in
                      exchangefor
                      services provided by related
                      party
                  
                  
                  -
                  
                  
                  
                  -
                  
                  
                  
                  3,420Change
                      in operating assets and
                      liabilitiesAccounts
                      receivable
                  
                  
                  (5,645
                  )
                  
                  
                  (2,465
                  )
                  
                  
                  (8,015
                  )Prepaid
                      expenses and other current
                      assets
                  
                  
                  (985
                  )
                  
                  
                  (1,849
                  )
                  
                  
                  (1,447
                  )Accounts
                      payable and accrued
                      expenses
                  
                  
                  25,015
                  
                  
                  
                  14,599
                  
                  
                  
                  44,121Income
                      tax
                      payable
                  
                  
                  -
                  
                  
                  
                  1,073
                  
                  
                  
                  800Net
                      cash used in operating activities
                  
                  
                  (53,880
                  )
                  
                  
                  (26,613
                  )
                  
                  
                  (101,776
                  )**Cash
                      flows from investing
                      activities**Purchase
                      of property and
                      equipment
                  
                  
                  -
                  
                  
                  
                  (38,514
                  )
                  
                  
                  (43,086
                  )Net
                      cash used in investing activities
                  
                  
                  -
                  
                  
                  
                  (38,514
                  )
                  
                  
                  (43,086
                  )**Cash
                      flows from financing
                      activities**Proceeds
                      from issuance of common
                      stock
                  
                  
                  25,000
                  
                  
                  
                  109,000
                  
                  
                  
                  144,975Proceeds
                      from vehicle
                      loan
                  
                  
                  -
                  
                  
                  
                  28,514
                  
                  
                  
                  28,514Repayment
                      of vehicle
                      loan
                  
                  
                  (3,513
                  )
                  
                  
                  (715
                  )
                  
                  
                  (5,285
                  )Costs
                      incurred in private
                      placement offering
                  
                  
                  -
                  
                  
                  
                  -
                  
                  
                  
                  (3,000
                  )Net
                      cash provided by financing activites
                  
                  
                  21,487
                  
                  
                  
                  136,799
                  
                  
                  
                  165,204**Net
                      increase (decrease) in cash
                      and cash equivalents**
                  
                  
                  (32,393
                  )
                  
                  
                  71,672
                  
                  
                  
                  20,342**Cash
                      and cash
                      equivalents**,
                      beginning of period
                  
                  
                  52,735
                  
                  
                  
                  4,505
                  
                  
                  
                  -**Cash
                      and cash
                      equivalents**,
                      end of period
                  
                  $
                  20,342
                  
                  
                  $
                  76,177
                  
                  
                  $
                  20,342**Supplemental
                      disclosure of cash
                      flow information**Income
                      taxes
                      paid
                  
                  $
                  800
                  
                  
                  $
                  -
                  
                  
                  $
                  5,409Interest
                      paid
                  
                  $
                  2,053
                  
                  
                  $
                  522
                  
                  
                  $
                  3,373
   **The
            accompanying notes are an integral part of these financial
            statements.**
 4
  **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **SEPTEMBER
          30, 2007 AND 2006 (Unaudited)**
   **NOTE
          1 - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING
          POLICIES**
 
 NATURE
          OF
          BUSINESS
 
 The
          Company is currently a development stage company under the provisions of
          Statement of Financial Accounting Standards ("SFAS") No. 7 and was incorporated
          under the laws of the State of Nevada on November 21, 2001.  The
          Company is developing a delivery services organization that specializes
          in the
          in-home delivery of mattresses, furniture and futons.  As of September
          30, 2007, the Company reported $84,885 of revenue from its current line
          of
          business and will continue to report as a development stage company until
          significant revenues are produced.
 
 Prior
          to
          the commencement of its current operations, the Company was developing
          an
          organization that specialized in website development and design
          services.  The Company abandoned this line of business in 2005 (see
          Note 7).
 
 INTERIM
          FINANCIAL STATEMENTS
 
 The
          accompanying unaudited financial
          statements have been prepared in accordance with accounting principles
          generally
          accepted in theUnited
          States of Americafor
          interim financial information and pursuant to the rules and regulations
          of the
          Securities and Exchange Commission.  Certain information and footnote
          disclosures normally included in annual financial statements prepared in
          accordance with accounting principles generally accepted in theUnited States of
          Americahave been omitted
          pursuant to such
          rules and regulations.
 
 In
          the opinion of management, all
          adjustments, consisting of normal and recurring adjustments, necessary
          for a
          fair presentation of the financial position and the results of operations
          for
          the periods presented have been included.The operating
          results of the Company on a quarterly basis may not be indicative of operating
          results for the full year.  For further information, refer to the
          financial statements and notes included in BMR Solutions, Inc.’s Form 10-KSB for
          the year ended December 31, 2006.
 
 BASIS
          OF
          PRESENTATION AND GOING CONCERN
 
 The
          accompanying financial statements
          have been prepared in conformity with accounting principles generally accepted
          in theUnited States of
          America, which contemplate
          continuation of the Company as a going concern.  The Company has
          incurred net losses since inception, and as of September 30, 2007 had an
          accumulated deficit of $199,589. These conditions raise substantial doubt
          as to
          the Company's ability to continue as a going concern. These financial statements
          do not include any adjustments that might result from the outcome of this
          uncertainty. These financial statements do not include any adjustments
          relating
          to the recoverability and classification of recorded asset amounts, or
          amounts
          and classification of liabilities that might be necessary should the Company
          be
          unable to continue as a going concern.
  5
  **BMR
          SOLUTIONS, INC.**
 **(A
          DEVELOPMENT STAGE COMPANY)**
 **NOTES
          TO FINANCIAL STATEMENTS**
 **SEPTEMBER
          30, 2007 AND 2006 (Unaudited)**
 Management
          recognizes that the Company must generate additional resources to enable
          it to
          continue operations. Management intends to raise additional financing through
          debt financing and equity financing or through other means that it deems
          necessary, with a view to moving forward and sustaining a prolonged growth
          in
          its strategy phases. However, no assurance can be given that the Company
          will be
          successful in raising additional capital. Further, even if the company
          raises
          additional capital, there can be no assurance that the Company will achieve
          profitability or positive cash flow. If management is unable to raise additional
          capital and expected significant revenues do not result in positive cash
          flow,
          the Company will not be able to meet its obligations and may have to cease
          operations.
 
 USE
          OF
          ESTIMATES
  The
          preparation of financial statements in conformity with accounting principles
          generally accepted in the United States of America requires management
          to make
          estimates and assumptions that affect the reported amounts of assets and
          liabilities and disclosure of contingent assets and liabilities at the
          date of
          the financial statements, and the reported amounts of revenues and expenses
          during the reported periods. Actual results could materially differ from
          those
          estimates.
 
 CASH
          AND
          CASH EQUIVALENTS
 
 For
          purposes of the statement of cash flows, cash equivalents include all highly
          liquid debt instruments with original maturities of three months or less
          which
          are not securing any corporate obligations.
 
 CONCENTRATION
          OF CREDIT RISK
 
 Cash
          and Cash Equivalents– The Company maintains its cash deposits in two bank
          accounts, which at times may exceed federally insured limits.
 
 Revenues
          and Accounts Receivable– For the nine months ended September 30, 2007, the
          Company transacted its business with two customers.  The Company’s
          largest customer, which is also a related party (see Note 6), accounted
          for 81%
          of total revenues. Total revenues from this customer were $41,270 for the
          nine
          months ended September 30, 2007.  Total accounts receivable due from
          this customer at September 30, 2007 were $1,955.
 
 ALLOWANCE
          FOR DOUBTFUL ACCOUNTS
 
 The
          allowance for doubtful accounts on accounts receivable is charged to operations
          in amounts sufficient to maintain the allowance for uncollectible accounts
          at a
          level management believes is adequate to cover any probable losses. Management
          determines the adequacy of the allowance based on historical write-off
          percentages and the current status of accounts receivable. Accounts receivable
          are charged off against the allowance when collectibility is determined
          to be
          permanently impaired.  As of September 30, 2007, there was no
          allowance for doubtful accounts recorded, as all of the Company’s receivables
          were considered collectible.
 
 PROPERTY
          AND EQUIPMENT
 
 Property
          and equipment are stated at cost less accumulated depreciation and amortization.
          Depreciation and amortization are calculated using the straight-line method
          and
          with useful lives used in computing depreciation ranging from 3 to 5
          years.  When property and equipment are retired or otherwise disposed
          of, the related cost and accumulated depreciation are removed from the
          respective accounts, and any gain or loss is included in operations.
          Expenditures for maintenance and repairs are charged to operations as incurred;
          additions, renewals and betterments are capitalized.
  6
 **BMR
            SOLUTIONS, INC.**
 **(A
            DEVELOPMENT STAGE COMPANY)**
 **NOTES
            TO FINANCIAL STATEMENTS**
 **SEPTEMBER
            30, 2007 AND 2006 (Unaudited)**
   LONG-LIVED
          ASSETS
 
 The
          Company accounts for its long-lived assets in accordance with SFAS No.
          144,
          "Accounting for the Impairment or Disposal of Long-Lived
          Assets."  SFAS No. 144 requires that long-lived assets be reviewed for
          impairment whenever events or changes in circumstances indicate that the
          historical cost carrying value of an asset may no longer be appropriate.
          The
          Company assesses recoverability of the carrying value of an asset by estimating
          the future net cash flows expected to result from the asset, including
          eventual
          disposition. If the future net cash flows are less than the carrying value
          of
          the asset, an impairment loss is recorded equal to the difference between
          the
          asset's carrying value and fair value or disposable value. As of September
          30,
          2007, the Company did not deem any of its long-term assets to be
          impaired.
 
 INTERNAL
          WEB SITE DEVELOPMENT COSTS
 
 Under
          FASB Emerging Issues Task Force Statement 00-2, Accounting for Web Site
          Development Costs ("EITF 00-2"), costs and expenses incurred during the
          planning
          and operating stages of the Company's web site development are expensed
          as
          incurred. Under EITF 00-2, costs incurred in the web site application and
          infrastructure development stages are capitalized by the Company and amortized
          to expense over the web site's estimated useful life or period of benefit.
          As of
          September 30, 2007, the Company had net capitalized costs of $1,667 related
          to
          its web site development.  The web site development costs were
          incurred to a related party (see Note 6) and are being depreciated on a
          straight-line basis over an estimated useful life of 3 years.
 
 REVENUE
          RECOGNITION
 
 The
          Company provides customers with furniture delivery and installation. Revenues
          from these services are to be recognized in accordance with Staff Accounting
          Bulletin (SAB) No. 101, “Revenue Recognition in Financial Statements,”
as amended by SAB No. 104, “Revenue Recognition” when (a) persuasive
          evidence of an arrangement exists, (b) the services have been provided
          to the
          customer, (c) the fee is fixed or determinable, and (d) collectibility
          is
          reasonably assured. In instances where the customer, at its discretion,
          has the
          right to reject the services prior to final acceptance, revenue is deferred
          until such acceptance occurs.
 
 BASIC
          AND
          DILUTED INCOME (LOSS) PER SHARE
 
 In
          accordance with SFAS No. 128, "Earnings Per Share," basic income (loss)
          per
          common share is computed by dividing net income (loss) available to common
          stockholders by the weighted average number of common shares outstanding.
          Diluted income (loss) per common share is computed similar to basic income
          per
          common 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.
          As of September 30, 2007 and 2006, the Company did not have any equity
          or debt
          instruments outstanding that can be converted into common stock.
  7
 **BMR
            SOLUTIONS, INC.**
 **(A
            DEVELOPMENT STAGE COMPANY)**
 **NOTES
            TO FINANCIAL STATEMENTS**
 **SEPTEMBER
            30, 2007 AND 2006 (Unaudited)**
   PROVISION
          FOR INCOME TAXES
 
 The
          Company accounts for income taxes under SFAS 109, "Accounting for Income
          Taxes."
          Under the asset and liability method of SFAS 109, deferred tax assets and
          liabilities are recognized for the future tax consequences attributable
          to
          differences between the financial statements 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 apply to taxable
          income in the years in which those temporary differences are expected to
          be
          recovered or settled. Under SFAS 109, the effect on deferred tax assets
          and
          liabilities of a change in tax rates is recognized in income in the period
          the
          enactment occurs. A valuation allowance is provided for certain deferred
          tax
          assets if it is more likely than not that the Company will not realize
          tax
          assets through future operations.
 
 FAIR
          VALUE OF FINANCIAL INSTRUMENTS
 
 Pursuant
          to SFAS No. 107, “Disclosures About Fair Value of Financial Instruments”, the
          Company is required to estimate the fair value of all financial instruments
          included on its balance sheet as of September 30, 2007. The Company considers
          the carrying value of such amounts in the financial statements to approximate
          their fair value.
 
 RECENT
          ACCOUNTING PRONOUNCEMENT
 
 SFAS
          No. 159 - In February 2007, the FASB issued Statement No. 159, *The Fair
          Value Option for Financial Assets and Financial Liabilities—Including an
          amendment of FASB Statement No. 115***.**This
          Statement permits entities to
          choose to measure many financial instruments and certain other items at
          fair
          value. The objective is to improve financial reporting by providing entities
          with the opportunity to mitigate volatility in reported earnings caused
          by
          measuring related assets and liabilities differently without having to
          apply
          complex hedge accounting provisions. This Statement is expected to expand
          the
          use of fair value measurement, which is consistent with the Board’s long-term
          measurement objectives for accounting for financial instruments.  This
          Statement applies to all entities, including not-for-profit organizations.
          Most
          of the provisions of this Statement apply only to entities that elect the
          fair
          value option. However, the amendment to FASB Statement No. 115,*Accounting for
          Certain Investments
          in Debt and Equity Securities,*applies to
          all entities with
          available-for-sale and trading securities. Some requirements apply differently
          to entities that do not report net income.  This Statement is
          effective as of the beginning of an entity’s first fiscal year that begins after
          November 15, 2007. Early adoption is permitted as of the beginning of a
          fiscal
          year that begins on or before November 15, 2007, provided the entity also
          elects
          to apply the provisions of FASB Statement No. 157,*Fair Value
          Measurements.*No entity is permitted to apply this
          Statement retrospectively to fiscal years preceding the effective date
          unless
          the entity chooses early adoption. The choice to adopt early should be
          made
          after issuance of this Statement but within 120 days of the beginning of
          the
          fiscal year of adoption, provided the entity has not yet issued financial
          statements, including required notes to those financial statements, for
          any
          interim period of the fiscal year of adoption.  This Statement permits application
          to
          eligible items existing at the effective date (or early adoption
          date).The Company has evaluated the impact of the
          implementation of SFAS No. 159 and does not believe the impact will be
          significant to the Company's overall results of operations or financial
          position.
  8
 **BMR
            SOLUTIONS, INC.**
 **(A
            DEVELOPMENT STAGE COMPANY)**
 **NOTES
            TO FINANCIAL STATEMENTS**
 **SEPTEMBER
            30, 2007 AND 2006 (Unaudited)**
 **NOTE
          2 - PROPERTY AND EQUIPMENT**
  A
            summary
            as of September 30, 2007 is as follows:
 Delivery
                    truck (pledged as collateral – see Note 3)
                
                $
                38,514Computer
                    equipment and web site development
                
                
                4,572Less
                    accumulated depreciation
                
                
                (11,794
                )$
                31,292
 
 The
          delivery truck is being depreciated on a straight-line basis over its estimated
          useful life of 5 years.  Depreciation expense related to the delivery
          truck amounted to $5,777 for the nine months ended September 30, 2007 and
          is
          included in cost of revenue.  The computer equipment and website
          development are being depreciated on a straight-line basis over an estimated
          useful life of 3 years.  Depreciation expense related to the computer
          equipment and website development amounted to $1,143 for the nine months
          ended
          September 30, 2007 and is included in general and administrative
          expenses.
 
 
 **NOTE
          3 - NOTE
          PAYABLE**
 
 In
          June 2006, the Company financed the
          purchase of a vehicle with a loan totaling $28,514.  The loan is
          evidenced by a promissory note, secured by the purchased vehicle. The note
          bears
          interest at 10.7% per annum and matures in July 2011.  This note is
          repaid in monthly installments of $618, which includes principal and
          interest.  Interest expense on this obligation was $2,053 for
          the nine months ended September 30, 2007.
 
 The
          following is a summary of scheduled principal payments on this note for
          the
          years ended September 30:
 
 2008
                
                $
                5,1482009
                
                
                5,7242010
                
                
                6,3822011
                
                
                5,97523,229Less:
                    current maturities
                
                
                (5,148
                )Long-term
                    note payable
                
                $
                18,081
  9
 **BMR
            SOLUTIONS, INC.**
 **(A
            DEVELOPMENT STAGE COMPANY)**
 **NOTES
            TO FINANCIAL STATEMENTS**
 **SEPTEMBER
            30, 2007 AND 2006 (Unaudited)**
 **NOTE
          4 - STOCKHOLDERS' EQUITY**
 
 In
          December 2001, the Company issued 2,000,000 shares of its common stock
          in
          exchange for services performed to incorporate the Company.  The
          founder shares were valued at $40,000, which represents the fair market
          value on
          the date of issuance.
 
 In
          January 2002, the Company performed a private placement and issued 548,750
          shares of common stock at $0.02 per share for an aggregate total of
          $10,975.
 
 In
          June
          2006, the Company performed a private placement and issued 1,090,000 shares
          of
          common stock at $0.10 per share for an aggregate total of $109,000.
 
 In
          August
          2007, the Company performed a private placement and issued 250,000 shares
          of
          common stock at $0.10 per share for an aggregate total of $25,000.
 
 
 **NOTE
          5 - PROVISION FOR INCOME TAXES**
 
 Deferred
          income taxes are reported using the liability method. Deferred tax assets
          are
          recognized for deductible temporary differences and deferred tax liabilities
          are
          recognized for taxable temporary differences. Temporary differences are
          the
          differences between the reported amounts of assets and liabilities and
          their tax
          bases. Deferred tax assets are reduced by a valuation allowance when, in
          the
          opinion of management, it is more likely than not that some portion or
          all of
          the deferred tax assets will not be realized. Deferred tax assets and
          liabilities are adjusted for the effects of changes in tax laws and rates
          on the
          date of enactment.
  As
          of
          September 30, 2007, the Company had federal and state net operating loss
          carryforwards of approximately $154,000, which can be used to off set future
          federal income tax.  The federal and state net operating loss
          carryforwards expire at various dates through 2026. Deferred tax assets
          resulting from the net operating losses are reduced by a valuation allowance,
          when, in the opinion of management, utilization is not reasonably
          assured.
 
 A
          summary
          of deferred tax assets as of September 30, 2007 is as follows:
 
 Net
                    operating loss carryforward
                
                $
                154,000Effective
                    tax rate
                
                
                24
                %Deferred
                    tax asset
                
                
                36,960Valuation
                    allowance
                
                
                (36,960
                )Net
                    deferred tax asset
                
                $
                --
  10
 **BMR
            SOLUTIONS, INC.**
 **(A
            DEVELOPMENT STAGE COMPANY)**
 **NOTES
            TO FINANCIAL STATEMENTS**
 **SEPTEMBER
            30, 2007 AND 2006 (Unaudited)**
   **NOTE
          6 - RELATED-PARTY TRANSACTIONS**
 
 From
          the
          Company’s inception through July 2006, the Company utilized the office of its
          founder who was also a Director of the Company at no charge. The Company
          treated
          the usage of the office as if it were being donated and charged the estimated
          fair value rent of $100 per month to operations. Total rent expense incurred
          to
          this related party amounted to $700 for the nine months ended September
          30,
          2006.
 
 Effective
          August 2006, the Company began utilizing the office of the Company’s President
          on a month-to-month agreement for $560 per month.  The Company paid
          $1,400 per month directly to the President’s landlord on this arrangement, with
          $560 per month treated as rent expense and the remaining $840 per month
          charged
          to compensation. The rent expense of $560 per month was the estimated fair
          value
          of the facilities provided.  Effective November 10, 2006, the rent and
          compensation on this arrangement was increased to $600 and $900 per month,
          respectively.  Beginning July 1, 2007, the Company paid $600 per month
          for its share of the rent expense, thereby eliminating the related officer
          compensation portion.  Total rent expense incurred to the Company’s
          President was $5,400 for the nine months ended September 30,
          2007.  The total related compensation to the Company’s President from
          this arrangement was $4,690 over the same period, which is net of a $710
          reduction for a landlord credit granted to the Company’s President.
  For
          the
          nine months ended September 30, 2007, 81% of total revenues reflected from
          the
          Company’s delivery service business were derived from sales to a company that is
          owned by the brother-in-law of the Company’s President.  Total
          revenues from this customer were $41,270 for the nine months ended September
          30,
          2007.  Total accounts receivable due from this customer at September
          30, 2007 were $1,955.
 
 All
          of
          the revenues reflected from the Company’s discontinued website development and
          design business were from services performed by an officer of the Company
          at no
          charge to the Company. The Company charged the estimated fair value of
          these
          services against the revenue earned.  See Note 7.
 
 In
          September 2006, the Company paid $2,500 to a related party for internal
          web site
          development services (see Note 1).
 
 
 **NOTE
          7 - DISCONTINUED OPERATION**
 
 During
          2005, the Company abandoned its website development and design
          business.  Operating results for this business have been reclassified
          and presented as a single line item in the statements of
          operations.  There was no gain or loss recognized on the disposal of
          this discontinued operation.
 
 For
          the
          period from November 21, 2001 (inception) to September 30, 2007, total
          revenues
          of the discontinued website development and design business were $10,292
          and
          costs of revenues totaled $3,420.  Direct general and administrative
          expenses totaled $6,911.  There were no income taxes relating to the
          discontinued operation.  The net loss from the discontinued operation
          for the period from November 21, 2001 (inception) to September 30, 2007
          was
          ($39).
  11
 
 **Item
        2.  Plan of Operation**
 
 **This
        following information specifies certain forward-looking statements of management
        of the company. Forward-looking statements are statements that estimate the
        happening of future events are not based on historical fact. Forward-looking
        statements may be identified by the use of forward-looking terminology, such
        as
“may”, “shall”, “could”, “expect”, “estimate”, “anticipate”, “predict”,
“probable”, “possible”, “should”, “continue”, or similar terms, variations of
        those terms or the negative of those terms. The forward-looking statements
        specified in the following information have been compiled by our management
        on
        the basis of assumptions made by management and considered by management
        to be
        reasonable. Our future operating results, however, are impossible to predict
        and
        no representation, guaranty, or warranty is to be inferred from those
        forward-looking statements.**
 
 **The
        assumptions used for purposes of the forward-looking statements specified
        in the
        following information represent estimates of future events and are subject
        to
        uncertainty as to possible changes in economic, legislative, industry, and
        other
        circumstances. As a result, the identification and interpretation of data
        and
        other information and their use in developing and selecting assumptions from
        and
        among reasonable alternatives require the exercise of judgment. To the extent
        that the assumed events do not occur, the outcome may vary substantially
        from
        anticipated or projected results, and, accordingly, no opinion is expressed
        on
        the achievability of those forward-looking statements. No assurance can be
        given
        that any of the assumptions relating to the forward-looking statements specified
        in the following information are accurate, and we assume no obligation to
        update
        any such forward-looking statements.**
 
 **Critical
        Accounting Policy and Estimates.**Our Management's Discussion and
        Analysis of Financial Condition and Results of Operations section discusses
        our
        financial statements, which have been prepared in accordance with accounting
        principles generally accepted in the United States of America. The preparation
        of these financial statements requires management to make estimates and
        assumptions that affect the reported amounts of assets and liabilities at
        the
        date of the financial statements and the reported amounts of revenues and
        expenses during the reporting period. On an on-going basis, management evaluates
        its estimates and judgments, including those related to revenue recognition,
        accrued expenses, financing operations, and contingencies and litigation.
        Management bases its estimates and judgments on historical experience and
        on
        various other factors that are believed to be reasonable under the
        circumstances, the results of which form the basis for making judgments about
        the carrying value of assets and liabilities that are not readily apparent
        from
        other sources. Actual results may differ from these estimates under different
        assumptions or conditions. The most significant accounting estimates inherent
        in
        the preparation of our financial statements include estimates as to the
        appropriate carrying value of certain assets and liabilities which are not
        readily apparent from other sources.   These accounting policies
        are described at relevant sections in this discussion and analysis and in
        the
        notes to the financial statements included in our Quarterly Report on Form
        10-QSB for the period ended September 30, 2007.
 
 We
        provide local delivery and transportation services in the Southern California
        area. Our current services include the in-home delivery and installation
        of
        mattresses, furniture and futons and the removal of the old mattresses. We
        believe that many small to medium businesses desire to outsource their delivery
        services to third parties due to various factors including the increase in
        fuel
        prices and insurance premiums.
  We
        currently serve as the sole provider of delivery services for Danna’s
        Mattresses, Inc., which owns two retail mattress locations, located in Upland
        and Rancho Cucamonga, California. Those two retail mattress locations have
        been
        in business for 15 years and are our primary source of revenue. We do not
        have a
        written agreement with Danna’s Mattresses, Inc.
  12
 
 **Results
        of Operations.**
 
 **For
        the three months ended September 30, 2007 compared to the three months ended
        September 30, 2006.**
 
 **Revenues.**
        For the three months ended September 30, 2007, we generated revenues of $21,595,
        as compared to revenues of $17,240 for the three months ended September 30,
        2006. We anticipate that our revenues will increase as we develop additional
        relationships with potential clients for our services. In addition, we are
        currently exploring options to generate revenue by placing advertising on
        the
        side of our truck. Our cost of revenue during the three months ended September
        30, 2007, was $17,701, as compared to $14,705 for the three months ended
        September 30, 2006. Therefore, for the three months ended September 30, 2007,
        we
        had a gross profit of $3,894, as compared to $2,535 for the three months
        ended
        September 30, 2006.
 
 **Operating
        Expenses.**For the three months ended September 30, 2007, our total
        general and administrative expenses comprised our entire operating expenses
        of
        $17,198, as compared to total operating expenses of $34,839 for the three
        months
        ended September 30, 2006. Our total operating expenses decreased for the
        three
        months ended September 30, 2007 due to a decrease in legal and accounting
        expenses. During the three months ended September 30, 2006, our operating
        expenses included legal and accounting expenses related to the filing of
        our
        Registration Statement on Form SB-2 and the audit of our financial statement
        for
        inclusion in that registration statement. We expect that we will continue
        to
        incur significant operating expenses to develop our business and comply with
        our
        reporting requirements as a public company. We had a net loss of $13,304
        for the
        three months ended September 30, 2007, as compared to a net loss of $32,304
        for
        the three months ended September 30, 2006. We expect that we will continue
        to
        incur losses for the foreseeable future.
 
 **For
        the nine months ended September 30, 2007 compared to the nine months ended
        September 30, 2006.**
 
 **Revenues.**
        For the nine months ended September 30, 2007, we generated revenues of $50,920,
        as compared to revenues of $17,240 for the nine months ended September 30,
        2006.
        We anticipate that our revenues will increase as we continue operations under
        our new business plan, which we adopted in 2006, and develop additional
        relationships with potential clients for our services. Our cost of revenue
        during the nine months ended September 30, 2007, was $41,317, as compared
        to
        $14,705 for the nine months ended September 30, 2006. Therefore, for the
        nine
        months ended September 30, 2007, we had a gross profit of $9,603, as compared
        to
        $2,535 for the nine months ended September 30, 2006.
 
 **Operating
        Expenses.**For the nine months ended September 30, 2007, our total
        general and administrative expenses comprised our entire operating expenses
        of
        $87,988, as compared to total operating expenses of $42,974 for the nine
        months
        ended September 30, 2006. The increase in total operating expenses is due
        to the
        increase in general and administrative expenses incurred in our current
        operations as well as legal and accounting costs related to being a public
        company. We expect that we will continue to incur significant operating expenses
        to develop our business and comply with our reporting requirements as a public
        company. After provision for income taxes of $800 in the respective nine
        month
        periods, we had a net loss of $79,185 for the nine months ended September
        30,
        2007, as compared to a net loss of $41,239 for the nine months ended September
        30, 2006. We expect that we will continue to incur losses for the foreseeable
        future.
 
 **Liquidity
        and Capital
        Resources.**
 
 We
        had cash of $20,342as ofSeptember 30, 2007, together with
        accounts
        receivable of $6,475and
        prepaid expenses of $1,447,which total our current
        assets of
        $28,264as of that date. Our total
        assets of
        $59,556as
        ofSeptember 30, 2007,
        included our current assets of
        $28,264,
        and property and equipment of
        $31,292,
        net of depreciation. In June 2006, we
        raised $109,000 in a private placement in exchange for 1,090,000 shares of
        our
        common stock. We used $10,000 of those proceeds for a down payment
        on the truck
        that we purchased in June 2006 at a total price of $38,514. We financed the
        purchase of the vehicle with a loan totaling $28,514. The loan is evidenced
        by a
        promissory note, secured by the purchased vehicle. The noteaccrues
        interest at 10.7% per annum and
        matures in July 2011.
 
 On
        August 1, 2007, we sold 250,000
        shares of our common stock to two investors at $0.10 per share or gross proceeds
        of $25,000.We intend to
        use those proceeds for working capital.
 
 Our
        current liabilities were $50,069 as of September
        30,
        2007, which was represented by accounts payable and accrued expenses of
        $44,121, current maturities on long term note payable of $5,148, and income
        tax
        payable of $800. Our long term note payable, net of current maturities was
        $18,081 as of September
        30,
        2007.  We had no other liabilities and no long term commitments
        or contingencies as of September
        30,
        2007.
  13
 
 During
        the nine months ended September 30, 2007, we have incurred significant
        professional fees associated with being a public company. We expect that
        the
        legal and accounting costs of being a public company will continue to impact
        our
        liquidity and we may need to obtain funds to pay those expenses. Other than
        the
        anticipated increases in legal and accounting costs due to the reporting
        requirements of being a reporting company, we are not aware of any other
        known
        trends, events or uncertainties, which may affect our future
        liquidity.
 
 **Our
        Plan of Operation for the Next Twelve Months.**During the next three to
        six months, our primary objective is to obtain additional clients as our
        current
        sole customer accounts for all of our revenue. If we were to lose this customer,
        we would lose only source of our revenue. We are currently pursuing additional
        accounts by researching and contacting small to medium size furniture stores
        that are located near our current accounts in California. We are developing
        sales and marketing materials including brochures describing the services
        that
        we provide so that we can provide a professional appearance to potential
        clients. In addition, we are currently exploring options to generate revenue
        by
        placing advertising on the side of our truck. If we can generate significant
        ad
        revenue, we believe that we will be able to grow at a much faster pace as
        we
        believe that the additional revenue would significantly defray the costs
        of
        purchasing and staffing an additional delivery trucks.
 
 In
        September 2007, our board of directors approved a new organizational plan
        that
        we believe will enable us to streamline costs with respect to the administration
        of our delivery and transportation services. The proactive organizational
        plan
        was taken in response to the following: (i) increasing fuel costs which is
        impacting the transportation industry; (ii) a general slowdown in our business
        operations which our management believes is due to, among other things, the
        decline in the real estate market in Southern California; and (iii) the
        tightening in the equity markets which has limited our ability to raise
        additional capital. We had hoped to expand our operations by acquiring
        additional trucks so that we can service several accounts. However, our ability
        to acquire additional trucks has been negatively affected by our inability
        to
        raise significant capital and our inability to generate significant
        revenues.
 
 In
        addition, in connection with the new organizational plan, we are exploring forming
        a
        wholly-owned subsidiary to operate our delivery and transportation
        services. Our management believes that operating our delivery and transportation
        services in a subsidiary will facilitate our plans for expansion. In the last few months, we
        have been
        researching potential opportunities for us to acquire smaller companies with
        complementary businesses in the transportation industry in order to expandouroperations.We
        have had informal discussions with representatives of certain transportation
        companies and other companies that may be interested in being acquired by
        us or
        entering into a joint venture agreement with us. As of the date of this report,we
        havenot entered into any
        agreements with any potential acquisition or joint venture candidates.We
cannot guaranty that
        we will
        acquire or enter into any joint venture with any other third party, or that
        in
        the event thatweacquire
        another entity, this acquisition will increase the value ofourcommon stock. We hope
        to use our common
        stock as payment for any potential acquisitions.
 
 Also
        on
        September 27, 2007, as part of the new organizational plan, we appointed K.
        John Shukur as President, Chief Financial Officer, Secretary and a director
        effective as of October 1, 2007, and it was determined that the following
        executive officers would resign effective October 1, 2007: Mark Andre,
        Chief Executive Officer, President, Secretary and a director; and Marla Andre,
        Chief Financial Officer, Treasurer and a director. Mark Andre continues to
        provide services to us but will no longer serve as an officer or a director
        thereby allowing Mr. Andre to focus on our business operations.
 
 We
        had
        cash of $20,342 as of September 30, 2007. In the opinion of management, our
        available funds will not satisfy our working capital requirements for the
        next
        twelve months. Our forecast for the period for which our financial resources
        will be adequate to support our operations involves risks and uncertainties
        and
        actual results could fail as a result of a number of factors. Besides generating
        revenue from our current operations, we need to raise additional capital
        to
        expand our operations to the point at which we are able to operate profitably.
        Other than anticipated increases in the legal and accounting costs of becoming
        a
        public company, we are not aware of any other known trends, events or
        uncertainties, which may affect our future liquidity.
 
 On
        August
        1, 2007, we sold 250,000 shares of our common stock to two investors at $0.10
        per share or gross proceeds of $25,000. We intend to use those proceeds for
        working capital. We also intend to continue to pursue capital through public
        or
        private financing as well as borrowings and other sources, such as our officers,
        directors and principal shareholders. We cannot guaranty that additional
        funding
        will be available on favorable terms, if at all. If adequate funds are not
        available, then our ability to expand our operations may be significantly
        hindered. If adequate funds are not available, we believe that our officers,
        directors and principal shareholders will contribute funds to pay for our
        expenses to achieve our objectives over the next twelve months. However,
        our
        officers, directors and principal shareholders are not committed to contribute
        funds to pay for our expenses.
  14
 
 We
        are
        not currently conducting any research and development activities. We do not
        anticipate conducting such activities in the near future. We do not anticipate
        that we will purchase or sell any significant equipment. In the event that
        we
        expand our customer base, then we may need to hire additional employees or
        independent contractors as well as purchase or lease additional
        equipment.
  Because
        we have limited operations and
        assets, we may be considered ashell company as defined in Rule 12b-2 of
        the Securities Exchange Act of 1934. Accordingly, we have checked the box
        on the
        cover page of this report that specifies we are a shell company.
 
 **Off-Balance
        Sheet Arrangements.**We have no off-balance sheet
        arrangements.
 
 **Item
        3. Controls and Procedures**
 
 (a)
        Evaluation of disclosure controls and procedures. We maintain controls and
        procedures designed to ensure that information required to be disclosed in
        the
        reports that we file or submit under the Securities Exchange Act of 1934
        is
        recorded, processed, summarized and reported within the time periods specified
        in the rules and forms of the Securities and Exchange Commission. Based upon
        their evaluation of those controls and procedures performed as of September
        30,
        2007, the date of this report, our chief executive officer and the principal
        financial officer concluded that our disclosure controls and procedures were
        effective.
 
 (b)
        Changes in internal controls. There were no significant changes in our internal
        controls or in other factors that could significantly affect these controls
        subsequent to the date of the evaluation of those controls by the chief
        executive officer and principal financial officer.
 
 
 **PART
        II — OTHER INFORMATION**
 
 **Item
        1. Legal Proceedings.**
 
 None.
 
 **Item
        2. Unregistered Sales of Equity Securities and Use of
        Proceeds.**
 
 On
        August
        1, 2007, we sold 250,000 shares of our common stock to two investors at $0.10
        per share or gross proceeds of $25,000, as disclosed in our Current Report
        on
        Form 8-K, which was filed on August 2, 2007.
 
 **Item
        3.  Defaults Upon Senior Securities**
 
 None.
 
 **Item
        4.  Submission of Matters to Vote of Security
        Holders**
 
 None.
 
 **Item
        5.  Other Information**
 
 None.
 
 **Item
        6.  Exhibits**
  31.
        Rule 13a-14(a)/15d-14(a) Certifications.
 32.
        Section 1350 Certifications.
  15
  **SIGNATURES**
 
 In
        accordance with the requirements of the Securities Exchange Act of 1934,
        the
        registrant caused this report to be signed on its behalf by the undersigned,
        thereunto duly authorized.
  BMR
                  Solutions, Inc.,
                a
                  Nevada corporationDate:
                  November
                  13, 2007
              By:
              /s/ K.
                John ShukurK.
                John ShukurPrincipal
                  Executive Officer, Principal Financial Officer,
                President,
                  Secretary, Treasurer and a Director