**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-QSB**

| (Mark                one)                                                                                                                                                                          |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| [X]  Quarterly                report under Section 13 or 15(d) of the Securities Exchange Act of                1934                                                                     |
|                                                                                                                                                                 |
| For                the quarterly period ended March 31, 2006                                                                                                                                  |
|                                                                                                                                                                 |
| [   ]  Transition                report pursuant to Section 13 or 15(d) of the Securities Exchange                Act of                1934                              |
|                                                                                                                                                                 |
| For                the transition period from ___________ to ____________                                                                                                                          |
|                                                                                                                                                                 |
| Commission                File Number: 000-49745                                                                                                                                                   |
|                                                                                                                                                                 |
| **UNITED                ESYSTEMS, INC.**(Exact                Name of Small Business Issuer as Specified in its                Charter)                                                            |
|                                                                                                                                                                 |
| **Nevada**(State                or Other Jurisdiction ofIncorporation                or Organization)                                                                                              | **91-2150635**(IRS                EmployerIdentification                No.) |
|                                                                                                                                                                 |
| **15431                O’Neal Road****Gulfport,                MS 39503**(Address                of Principal Executive Offices)                                                             | **(228)                832-1597**(Issuer’s                Telephone Number) |
|                                                                                                                                                                 |
| __________________________________________________________________________________(Former                Name, Former Address and Former Fiscal Year, if Changed Since Last                Report) |

----

**UNITED      ESYTEMS, INC.**

**FORM      10-QSB**

**March 31,      2006**

**INDEX**

| **Part                I - Financial Information** | **Page**                                                                       |
|---------------------------------------------------|--------------------------------------------------------------------------------|
|                          |                                                                           |   |
| Item                1.                            | Financial                Statements                                            |   |
|                          |                                                                           |   |
|                                              | Consolidated                Balance Sheets                                     | 3 |
|                          |                                                                           |   |
|                                              | Consolidated                Statements of Operations                           | 4 |
|                          |                                                                           |   |
|                                              | Consolidated                Statements of Cash Flows                           | 5 |
|                          |                                                                           |   |
|                                              | Notes                to Consolidated Financial Statements                      | 6                - 9 |
|                          |                                                                           |   |
| Item                2.                            | Management’s                Discussion and Analysis or Plan of Operation | 10 |
|                          |                                                                           |   |
| Item                3.                            | Controls                and Procedures                                         | 16 |
|                          |                                                                           |   |
| **Part                II - Other Information**    |                                                                           |
|                          |                                                                           |   |
| Item                1.                            | Legal                Proceedings                                               | 17 |
|                          |                                                                           |   |
| Item                2.                            | Unregistered                Sales of Equity Securities and Use of Proceeds     | 17 |
|                          |                                                                           |   |
| Item                3.                            | Defaults                Upon Senior Securities                                 | 17 |
|                          |                                                                           |   |
| Item                4.                            | Submission                of Matters to a Vote of Security Holders             | 17 |
|                          |                                                                           |   |
| Item                5.                            | Other                Information                                               | 17 |
|                          |                                                                           |   |
| Item                6.                            | Exhibits                                                                       | 18 |
|                          |                                                                           |   |
|                                              | Signatures                                                                     | 19 |

----

**PART      I.**
**FINANCIAL      INFORMATION**

**ITEM      1. FINANCIAL STATEMENTS**

| **UNITED                ESYSTEMS, INC.****CONSOLIDATED                BALANCE SHEETS** |
|----------------------------------------------------------------------------------------|
|                                                                                   |   |   |   |
| **ASSETS**                                                                             |

|                                                                                                                                                                                                                                                                                                                                                                                             | March 31,2006 |                                                                                                               |   | December 31,2005    |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------|--------------------------------------------------------------------------------------------------------------------|--------|--------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                                                             | (Unaudited)        |                                                                                                               |   | (Audited)                |   |
| **CURRENT ASSETS:                                                            ** |               |                     |   |      |   |                     |   |
| Cash                and Cash Equivalents                                                                                                                                                                                                                                                                                                                                                         | $                  | 51,845                                                                                                             |   |                     | $      | 146,296 |   |
| Restricted                Cash                                                                                                                                                                                                                                                                                                                                                                   |               | 503,383                                                                                                            |   |                     |   | 1,519,235 |   |
| Certificate                of Deposit                                                                                                                                                                                                                                                                                                                                                            |               | 202,400                                                                                                            |   |                     |   | 202,400 |   |
| Trade                Receivables (net)                                                                                                                                                                                                                                                                                                                                                           |               | 22,150                                                                                                             |   |                     |   | 21,025 |   |
| Commissions                Receivable                                                                                                                                                                                                                                                                                                                                                            |               | --                                                                                                                 |   |                     |   | 207,505 |   |
| Other                Receivables                                                                                                                                                                                                                                                                                                                                                                 |               | 1,040                                                                                                              |   |                     |   | 1,040 |   |
| Prepaid                Expenses and Other Assets                                                                                                                                                                                                                                                                                                                                                 |               | 18,484                                                                                                             |   |                     |   | 7,257 |   |
|                                                                                                                                                                                                                                                                                                                                                                                             |               |                                                                                                               |   |                     |   |   |   |
| Total                Current Assets                                                                                                                                                                                                                                                                                                                                                              |               | 799,302                                                                                                            |   |                     |   | 2,104,758 |   |
|                                                                                                                                                                                                                                                                                                                                                                                             |               |                                                                                                               |   |                     |   |   |   |
| **PROPERTY,                PLANT AND EQUIPMENT,                Net        **                                                                                                                                                                                                                                                                             |               | 120,031                                                                                                            |   |                     |   | 126,969 |   |
|                                                                                                                                                                                                                                                                                                                                                                                             |               |                                                                                                               |   |                     |   |   |   |
| **OTHER                ASSETS**                                                                                                                                                                                                                                                                                                                                                                  |               |                                                                                                               |   |                     |   |   |   |
| Deposits                                                                                                                                                                                                                                                                                                                                                                                         |               | 32,620                                                                                                             |   |                     |   | 32,620 |   |
|                                                                                                                                                                                                                                                                                                                                                                                             |               |                                                                                                               |   |                     |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                             | $                  | 951,953                                                                                                            |   |                     | $      | 2,264,347 |   |
|                                                                                                                                                                                                                                                                                                                                                                                             |               |                                                                                                               |   |                     |   |   |   |
| **LIABILITIES                AND STOCKHOLDERS’ EQUITY**                                                                                                                                                                                                                                                                                                                                    |
|                                                                                                                                                                                                                                                                                                                                                                                             |               |                                                                                                               |   |                     |   |   |   |
| **CURRENT                LIABILITIES**                                                                                                                                                                                                                                                                                                                                                           |               |                                                                                                               |   |                     |   |   |   |
| ACH                Settlements Payable                                                                                                                                                                                                                                                                                                                                                           | $                  | 498,883                                                                                                            |   |                     | $      | 1,514,735 |   |
| Notes                Payable                                                                                                                                                                                                                                                                                                                                                                     |               | 116,000                                                                                                            |   |                     |   | 136,000 |   |
| Accounts                Payable and Accrued Liabilities                                                                                                                                                                                                                                                                                                                                          |               | 25,867                                                                                                             |   |                     |   | 40,890 |   |
| Commissions                Payable                                                                                                                                                                                                                                                                                                                                                               |               | --                                                                                                                 |   |                     |   | 238,150 |   |
| Customer                Deposits                                                                                                                                                                                                                                                                                                                                                                 |               | 4,500                                                                                                              |   |                     |   | 4,500 |   |
| Total                Current Liabilities                                                                                                                                                                                                                                                                                                                                                         |               | 645,250                                                                                                            |   |                     |   | 1,934,275 |   |
|                                                                                                                                                                                                                                                                                                                                                                                             |               |                                                                                                               |   |                     |   |   |   |
| **LONG-TERM                LIABILITIES**                                                                                                                                                                                                                                                                                                                                                         |               | --                                                                                                                 |   |                     |   | -- |   |
| Total                Liabilities                                                                                                                                                                                                                                                                                                                                                                 |               | 645,250                                                                                                            |   |                     |   | 1,934,275 |   |
|                                                                                                                                                                                                                                                                                                                                                                                             |               |                                                                                                               |   |                     |   |   |   |
| **STOCKHOLDERS'                EQUITY**                                                                                                                                                                                                                                                                                                                                                          |               |                                                                                                               |   |                     |   |   |   |
| Common                Stock - $.001 Par Value; 75,000,000 Shares Authorized, 18,291,667                Shares                Issued and Outstanding at March 31, 2006, and December 31,                2005                                                                                                                                                                                      |               | 18,292                                                                                                             |   |                     |   | 18,292 |   |
| Additional                Paid-In Capital                                                                                                                                                                                                                                                                                                                                                        |               | 49,440                                                                                                             |   |                     |   | 49,440 |   |
| Retained                Earnings                                                                                                                                                                                                                                                                                                                                                                 |               | 238,971                                                                                                            |   |                     |   | 262,340 |   |
| Total                Stockholders’ Equity                                                                                                                                                                                                                                                                                                                                                  |               | 306,703                                                                                                            |   |                     |   | 330,072 |   |
|                                                                                                                                                                                                                                                                                                                                                                                             | $                  | 951,953                                                                                                            |   |                     | $      | 2,264,347 |   |

----

| **UNITED                ESYSTEMS, INC.****CONSOLIDATED                STATEMENTS OF OPERATIONS****(Unaudited)** |
|-----------------------------------------------------------------------------------------------------------------|

|                                                                  | Three Months Ended March 31, |                                                                                                               |
|-----------------------------------------------------------------------|--------------------------------------------------|--------------------------------------------------------------------------------------------------------------------|
|                                                                  | 2006                                             |                                                                                                               |   | 2005 |   |
|                                                                  |                                             |                     |   |       |   |                     |   |
| **REVENUES**                                                          | $                                                | 113,889                                                                                                            |   |       | $ | 134,646 |   |
|                                                                  |                                             |                                                                                                               |   |   |   |   |   |
| **COST                    OF REVENUES**                               |                                             | 50,472                                                                                                             |   |   |   | 23,608 |   |
| Gross                    Profit                                       |                                             | 63,417                                                                                                             |   |   |   | 111,038 |   |
|                                                                  |                                             |                                                                                                               |   |   |   |   |   |
| **EXPENSES**                                                          |                                             |                                                                                                               |   |   |   |   |   |
| Operating                    Expenses                                 |                                             |                                                                                                               |   |   |   |   |   |
| Personnel                    Costs                                    |                                             | 22,555                                                                                                             |   |   |   | 29,000 |   |
| Travel                                                                |                                             | 4,848                                                                                                              |   |   |   | 3,468 |   |
| Other                                                                 |                                             | 28,159                                                                                                             |   |   |   | 24,512 |   |
| Total                    Operating Expenses                           |                                             | 55,562                                                                                                             |   |   |   | 56,980 |   |
|                                                                  |                                             |                                                                                                               |   |   |   |   |   |
| Selling,                    General and Administrative Expenses       |                                             |                                                                                                               |   |   |   |   |   |
| Personnel                    Costs                                    |                                             | 16,731                                                                                                             |   |   |   | 18,750 |   |
| Legal                    and Accounting                               |                                             | 9,972                                                                                                              |   |   |   | 10,369 |   |
| Other                                                                 |                                             | 11,967                                                                                                             |   |   |   | 6,920 |   |
| Total                    Selling, General and Administrative Expenses |                                             | 38,670                                                                                                             |   |   |   | 36,039 |   |
| Total                    Expenses                                     | $                                                | 94,232                                                                                                             |   |   | $ | 93,019 |   |
|                                                                  |                                             |                                                                                                               |   |   |   |   |   |
| **(LOSS)                    INCOME FROM OPERATIONS**                  | $                                                | (30,815                                                                                                            | ) |   | $ | 18,019 |   |
|                                                                  |                                             |                                                                                                               |   |   |   |   |   |
| **OTHER                    INCOME (EXPENSE):**                        |                                             |                                                                                                               |   |   |   |   |   |
| Interest                    Expense                              |                                             | (3,029                                                                                                             | ) |   |   | (5,900 | ) |
|                                                                  |                                             |                                                                                                               |   |   |   |   |   |
| **NET                    (LOSS) INCOME BEFORE INCOME TAXES**          |                                             | (33,844                                                                                                            | ) |   |   | 12,119 |   |
|                                                                  |                                             |                                                                                                               |   |   |   |   |   |
| **INCOME                    TAX BENEFIT (EXPENSE)**                   |                                             | 10,477                                                                                                             |   |   |   | (4,121 | ) |
|                                                                  |                                             |                                                                                                               |   |   |   |   |   |
| **NET                    (LOSS) INCOME**                              | $                                                | (23,367                                                                                                            | ) |   | $ | 7,998 |   |
|                                                                  |                                             |                                                                                                               |   |   |   |   |   |
| **NET                    (LOSS) INCOME PER SHARE**                    | $                                                | (.01                                                                                                               | ) |   | $ | .01 |   |
|                                                                  |                                             |                                                                                                               |   |   |   |   |   |
| **WEIGHTED                    AVERAGE COMMON SHARES OUTSTANDING**     |                                             | 18,291,667                                                                                                         |   |   |   | 17,361,667 |   |

----

| **UNITED                ESYSTEMS, INC.****CONSOLIDATED                STATEMENTS OF CASH FLOWS****(Unaudited)** |
|-----------------------------------------------------------------------------------------------------------------|

|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | Three                  Months EndedMarch 31, |                                                                                                                     |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | 2006                                              |                                                                                                                     |   | 2005 |   |
| **                                                                                                        ** |                                              |                      |   |       |   |                      |   |
| **CASH                  FLOWS FROM OPERATING ACTIVITIES**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |                                              |                                                                                                                     |   |   |   |   |   |
| Net                  (Loss) Income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | $                                                 | (23,367                                                                                                                  | ) |   | $ | 12,119 |   |
| Adjustments                  to Reconcile Net (Loss) Income to Net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |                                              |                                                                                                                     |   |   |   |   |   |
| Cash                  (Used in) Provided by Operating Activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                                              |                                                                                                                     |   |   |   |   |   |
| Depreciation                  and Amortization                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |                                              | 6,938                                                                                                                    |   |   |   | 6,311 |   |
| (Increase)                  in Trade Receivables                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                                              | (1,125                                                                                                                   | ) |   |   | (4,700 | ) |
| (Increase)                  in Prepaid Expenses and other assets                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                                              | (11,227                                                                                                                  | ) |   |   | (1,003 | ) |
| Decrease                  in Commissions Receivable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                              | 207,505                                                                                                                  |   |   |   | -- |   |
| (Increase)                  in Other Receivables                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                                              | --                                                                                                                       |   |   |   | (2,217 | ) |
| (Increase)                  in Deposits                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                              | --                                                                                                                       |   |   |   | (3,200 | ) |
| Decrease                  (Increase) in Restricted Cash                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                              | 1,015,852                                                                                                                |   |   |   | (145,090 | ) |
| (Decrease)                  Increase in ACH Settlements Payable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |                                              | (1,015,852                                                                                                               | ) |   |   | 143,589 |   |
| (Decrease)                  in Accounts Payable and Accrued Liabilities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                              | (15,025                                                                                                                  | ) |   |   | (818 | ) |
| (Decrease)                  in Commissions Payable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |                                              | (238,150                                                                                                                 | ) |   |   | -- |   |
| Increase                  in Customer Deposits                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |                                              | --                                                                                                                       |   |   |   | 1,000 |   |
| Net                  Cash (Used in) Provided by Operating Activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                              | (74,451                                                                                                                  | ) |   |   | 5,991 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                              |                                                                                                                     |   |   |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                              |                                                                                                                     |   |   |   |   |   |
| **CASH                  FLOWS FROM INVESTING ACTIVITIES**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |                                              |                                                                                                                     |   |   |   |   |   |
| Acquisition                  of property, plant, and equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |                                              | --                                                                                                                       |   |   |   | (6,920 | ) |
| Net                  Cash Used in Investing Activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                                              | --                                                                                                                       |   |   |   | (6,920 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                              |                                                                                                                     |   |   |   |   |   |
| **CASH                  FLOWS FROM FINANCING ACTIVITIES**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |                                              |                                                                                                                     |   |   |   |   |   |
| Principal                  paid on notes payable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                                              | (20,000                                                                                                                  | ) |   |   | -- |   |
| Net                  Cash Used in Financing Activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                                              | (20,000                                                                                                                  | ) |   |   | -- |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                              |                                                                                                                     |   |   |   |   |   |
| **NET                  (DECREASE) IN CASH AND CASH EQUIVALENTS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                                              | (94,451                                                                                                                  | ) |   |   | (929 | ) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                              |                                                                                                                     |   |   |   |   |   |
| **CASH                  AND CASH EQUIVALENTS - BEGINNING OF PERIOD**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                              | 146,296                                                                                                                  |   |   |   | 181,702 |   |
| **CASH                  AND CASH EQUIVALENTS - END OF PERIOD**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | $                                                 | 51,845                                                                                                                   |   |   | $ | 180,773 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                              |                                                                                                                     |   |   |   |   |   |
| **SUPPLEMENTAL                  DISCLOSURES**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |                                              |                                                                                                                     |   |   |   |   |   |
| Cash                  paid During the Period for Interest                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | $                                                 | 3,029                                                                                                                    |   |   | $ | 5,900 |   |
| Cash                  paid During the Period for Taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | $                                                 | 13,770                                                                                                                   |   |   | $ | -- |   |

| The                accompanying notes are an integral part of these financial                statements. |
|----------------------------------------------------------------------------------------------------------|

----

**UNITED      ESYSTEMS, INC.**

**NOTES      TO CONSOLIDATED FINANCIAL STATEMENTS**

| **NOTE A**                                                                                  | **   ** | **PLAN                OF REORGANIZATION AND CONTRIBUTION AGREEMENT**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|--------------------------------------------------------------------------------------------------|------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                       |                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                                                                                             |                   | On                March 30, 2005, Riverbend Telecom, Inc. (Riverbend) entered into                an                Agreement and Plan of Reorganization (the “Spin-Off Agreement”) between                Riverbend and Riverbend Holdings, Inc. (Holdings), its wholly owned                subsidiary, pursuant to which Riverbend transferred all of its assets,                liabilities and other obligations to Holdings in consideration for                Holdings common stock. In addition, Riverbend distributed all of                Holdings                common stock to the then-existing four Riverbend stockholders (the                “Spin-Off”), on a pro rata basis, one share of Holdings common stock for                each Riverbend share held by the stockholders. Holdings was formed                for the                purpose of effecting the reorganization of Riverbend and the subsequent                distribution of all of the Holdings common stock to Riverbend’s current                stockholders. Holdings had previously filed a Form 10-SB with the                Securities and Exchange Commission regarding its common stock under                Section 12(g) of the Securities Exchange Act of 1934.                                                                                                                                                                                                                                                                                                                                        |
|                                                                                             |                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                  |                   | Upon                consummation of the Spin-Off, Riverbend completed the contribution                transaction with United Check Services, L.L.C. (United), a Louisiana                limited liability company, according to the terms of a Contribution                Agreement entered into on July 14, 2004, as amended by a Letter                Agreement dated August 5, 2004 (collectively, the “Contribution                Agreement”). Pursuant to the Contribution Agreement, the equity owners of                United contributed all of their limited liability membership interests                in                United to Riverbend in exchange for 15,315,000 shares of Riverbend’s                common stock. As a result of this transaction, United became a                wholly-owned subsidiary of Riverbend, and the members of United became                the                majority stockholders of Riverbend, and the transaction was accounted                for                as a reverse acquisition. As a result of the Spin-Off, the current                telecommunications business of Riverbend is now carried on by Holdings,                and the automated clearing house services business of United is now                carried on by Riverbend, through its 100% ownership interest of United.                The historical financial statements prior to March 30, 2005, are                those of                United, which have been retroactively restated to give effect to                the                reverse acquisition. |
|                                                                                             |                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                                                                                             |                   | On                June 13, 2005, Riverbend effected a name change from Riverbend                Telecom, Inc. to United eSystems, Inc. to better reflect the change                in                business operations as a result of the consummation of the Plan of                Reorganization and the Contribution.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|                                                                                             |                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **NOTE B**                                                                                  |                   | **SUMMARY                OF SIGNIFICANT ACCOUNTING POLICIES**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                       |                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                       |                   | **NATURE                OF OPERATIONS**As                described in Note A, **UNITED                ESYSTEMS, INC.**                (Company) serves as the holding company for United Check Services,                L.L.C.                (United). United provides automated clearing house (ACH) services                to                businesses throughout the United States. The Company’s operations center                is located in Gulfport, Mississippi.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|                                                                                             |                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                                                                                             |                   | **BASIS                OF PRESENTATION AND CONSOLIDATION**The                consolidated financial statements include the accounts of the Company                and                its wholly-owned subsidiary, United Check Services, L.L.C. All significant                intercompany balances and transactions have been eliminated in                consolidation.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |

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|                       |     | **USE                OF ESTIMATES**The                preparation of financial statements in conformity with accounting                principles generally accepted in the United Sates of America 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. Actual results could differ from those                estimates. |
|--------------------------------------------------------------------------------------------------|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                                                             |               | The                consolidated financial statements reflect all adjustments which are,                in                the opinion of management, necessary for a fair presentation of financial                information for the interim periods presented. These adjustments                are of a                normal recurring nature and include appropriate estimated                provisions.                                                                                                                                                           |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                                                             |               | **REVENUE                RECOGNITION**United                charges customers a fee for its ACH services. For these transactions,                United recognizes only the fees generated as revenue. United recognizes                these fees as revenue when United has provided the service to its                customers.                                                                                                                                                                                                                                      |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                                                             |               | Fees                for ACH services are based on contractually determined rates with                each                individual customer. Settlements paid to customers for ACH transactions                are submitted to the customer net of fees due to                United.                                                                                                                                                                                                                                                                                  |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                                                             |               | **BASIS                OF ACCOUNTING**The                books and records of the Company are kept on the accrual basis of                accounting, whereby revenues are recognized when earned and expenses                are                recognized when incurred.                                                                                                                                                                                                                                                                                               |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                                                             |               | **PROPERTY                AND EQUIPMENT**Property                and equipment are stated at cost. Depreciation is computed using                primarily                straight-line methods over the estimated useful lives of the related                assets, which ranges from three to seven years.                                                                                                                                                                                                                                                            |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                  |               | **INCOME                TAXES**Since                United is a single-member L.L.C., it is treated as a disregarded                entity                for federal income tax reporting purposes. As such, the Company includes                the revenues and expenses of United in its Federal income tax                return.                                                                                                                                                                                                                                   |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                                                             |               | Deferred                income tax assets and liabilities are determined using the liability                (or                balance sheet) method. Under this method, the net deferred tax asset                or                liability is determined based on the tax effects of the temporary                differences between the book and tax bases of the various balance                sheet                assets and liabilities and gives current recognition to change in                tax                rates and laws.                          |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                                                             |               | **ADVERTISING**Advertising                costs are charged to operations when incurred.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                                                             |               | **STATEMENT                OF CASH FLOW INFORMATION** For                purposes of the Consolidated Statements of Cash Flows, the Company                considers all highly liquid investments purchased with an original                maturity of three months or less to be cash                equivalents.                                                                                                                                                                                                                                                |

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| **NOTE C**                                                                                  |     | **COMMISSIONS                RECEIVABLE/COMMISSIONS PAYABLE**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|--------------------------------------------------------------------------------------------------|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                       |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|                  |               | During                2005, United entered into an arrangement whereby it was able to match                the                clients of an independent sales agent to an independent processor                of paper                bank drafts. As a result of this arrangement, United received commissions                from the independent processor based on the volume of activity for                a                processing period; however, under an agreement with the independent                sales                agent, United was required to forward approximately 90% of the gross                commissions received from the independent processor to the independent                sales agent, and United recognized as revenue only the portion of                commissions it retains. At December 31, 2005, the Company was due                $207,505 in gross commissions from the independent processor, and                was                obligated to forward to the independent sales agent $238,150. The                amount                of Commissions Payable exceeded the amount of Commissions Receivable                at                December 31, 2005 due to commissions received by United in                December 2005 that had not been forwarded to the independent sales                agent as of December 31, 2005. During the three months ended                March 31, 2006, there were no material amounts of commissions                generated related to these type of referrals. |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **NOTE                D**                                                                        |               | **RESTRICTED                CASH**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|                                                                                             |               | Restricted                cash consists primarily of funds maintained in United’s primary bank                account to facilitate ACH transactions. The Company has restricted                this                cash from operations in order to ensure that sufficient funds are                maintained to process and settle customer’s ACH                transactions.`                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **NOTE                E**                                                                        |               | **NOTES                PAYABLE**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|                                                                                             |               | In                September of 2004, the two existing members of United agreed to take                a                distribution for the amount of undistributed earnings accumulated                by                United through June 30, 2004, which amounted to $156,000. In order to                ease the cash flow requirements on United, the members agreed to                accept a                note for the amount of the distribution. The amount of the distribution                was combined with the amount of advances due to United’s members of                $100,000, and notes payable due to United’s members for the total amount                of $256,000 were established. The notes require interest-only payments,                at                an annual percentage rate of 10%, for two years, with principal due                upon                maturity in June 2006. As of March 31, 2006, and December 31, 2005,                the outstanding principal balance of these notes was $116,000 and                $136,000, respectively.                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **NOTE                F**                                                                        |               | **STOCK                OPTIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                                                                                             |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|                                                                                             |               | On                March 30, 2005, the Company entered into a nonqualified stock option                agreement with its CFO, whereby the Company granted 312,000 options                to its                CFO. The options have an exercise price of $.03 per share, and were                fully                vested as of the date of the grant. The option agreement terminates                on                March 30, 2015. As of March 31, 2006 none of the stock options                had been exercised. The amount of compensation cost that is associated                with the fair value of the stock options is deemed immaterial for                reporting purposes.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |

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| **NOTE G**                                                                                        |     | **SIGNIFICANT                CONCENTRATIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|--------------------------------------------------------------------------------------------------------|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                   |               | At                March 31, 2006 and December 31, 2005, the Company maintained a                balance with a financial institution in excess of FDIC insured                limits.                                                                                                                                                                                                                                                                                                                                                                                                                |
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **NOTE H**                                                                                        |               | **COMMITMENTS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                                                                   |               | **EMPLOYMENT                CONTRACTS**The                Chief Financial Officer of the Company serves under an employment                contract                that was approved March 30, 2005, and expired on March 30, 2006.                The contract covered compensation and termination.                                                                                                                                                                                                                                                                                           |
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                                                                   |               | **OPERATING                LEASES**On                May 1, 2005, United entered into an agreement to lease office                facilities at its present location. The lease term is for 36                months.                                                                                                                                                                                                                                                                                                                                                                                |
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **NOTE                I**                                                                              |               | **RELATED                PARTY TRANSACTIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                                                                   |               | As                disclosed in Note E, the Company has notes payable totaling $116,000                at                March 31, 2006, and $136,000 at December 31, 2005, due to                majority stockholders of the Company for funds advanced to United                in prior                years and for the amount of the distributions due to the former members                of                United.                                                                                                                                                                      |
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **NOTE                J**                                                                              |               | **EARNINGS                PER SHARE**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                                                                   |               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                                                                   |               | For                earnings per share calculations, the weighted average common shares                outstanding amounted to 18,291,667 and 17,361,667 for the three months                ended March 31, 2006, and 2005 respectively. Options to purchase                312,000 shares at $.03 per share were outstanding at March 31, 2006,                but were not included in the computation of diluted earnings per                share                because the options’ exercise price was greater than the estimated market                price of the common shares. |

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**Item      2.**

**UNITED      ESYSTEMS, INC.**

**MANAGEMENT’S      DISCUSSION AND ANALYSIS OR**

**PLAN      OF OPERATION**

*In      this quarterly report on Form 10-QSB, we use the terms “United,” “we,” “us” and“our” to refer to United eSystems, Inc. and its wholly owned subsidiary United      Check Services, LLC.*

**Cautionary      Statement About Forward-Looking Statements**

|        | • | general                    economic and industry conditions;                                                                                                                  |
|--------------------------------------|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |    |                                                                                                                                                                          |
|        | • | our                    capital requirements and dependence on the sale of our equity                    securities;                                                           |
|        |    |                                                                                                                                                                          |
|        | • | our                    limited operating history;                                                                                                                             |
|        |    |                                                                                                                                                                          |
|        | • | intense                    industry competition;                                                                                                                              |
|        |    |                                                                                                                                                                          |
|        | • | fluctuations                    in the prevailing industry prices of check processing                    services;                                                            |
|        |    |                                                                                                                                                                          |
|        | • | shortages                    in availability of qualified personnel;                                                                                                          |
|        |    |                                                                                                                                                                          |
|        | • | legal                    and financial implications of an unexpected catastrophic                    events;                                                                  |
|        |    |                                                                                                                                                                          |
|        | • | regulatory                    or legislative changes effecting check processing                    operations;                                                                |
|        |    |                                                                                                                                                                          |
|        | • | reliance                    on, and the ability to attract, key personnel; and                                                                                                |
|        |    |                                                                                                                                                                          |
|        | • | other                    factors including those discussed under *Risk                    Factors*                    in our annual report on Form                    10-KSB. |

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**Executive      Summary**

----

**Results      of Operations**

**Three      Months Ended March 31, 2006 compared to the Three Months Ended      March 31, 2005.**

----

----

**Liquidity        and Capital Resources**

----

**Inflation**

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**ITEM      3.     CONTROLS AND      PROCEDURES**

|       | • | record,                  process, summarize and report within the time periods specified                  in the                  Securities and Exchange Commission’s rules and forms, information required                  to be disclosed by the Company in the reports that it files or                  submits                  under the Exchange Act; and |
|--------------------------------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                           |    |                                                                                                                                                                                                                                                                                                                                                                     |
|       | • | accumulate                  and communicate to management, as appropriate to allow timely decisions                  regarding required disclosure, information required to be disclosed                  by the                  Company in the reports that it files or submits under the Exchange                  Act.                                               |

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**PART      II - OTHER INFORMATION**

| **ITEM 1.**                       | **LEGAL                PROCEEDINGS.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|----------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **     **     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|               | *United                Check Services, L.L.C. v. Community Loans of America, Inc.,*Case                No. 05-1713 (United States District Court, Eastern District of                Louisiana): On                April 28, 2005, United Check Services, L.L.C. filed suit against                Community Loans of America, Inc. (“CLA”), one of its former significant                customers. The complaint claims that CLA breached its written three                year                agreement with United, originally dated October 27, 2003, under which                United had been providing automated clearing house services for all                of                CLA’s payday loan store operations. In addition to providing terms under                which United would process ACH transactions for CLA, the agreement                also                included a non-disclosure and non-compete provision intended to protect                United in exchange for United teaching CLA how to utilize ACH processing,                and sharing certain proprietary information and processes to effect                efficient processing. The non-compete provision includes CLA, its                affiliates, subsidiaries, successors and assigns, and extends for                a period                of five years following the termination of the agreement. United                seeks a                judgment ordering specific performance under the agreement, and/or                all                other legal and equitable relief to which it is entitled based on                its lost                revenue under the agreement. |
|                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                   | On                June 3, 2005, CLA filed its affirmative defenses, answer, and                counterclaim denying the factual allegations in the complaint and                alleging                that the agreement does not obligate CLA to request any particular                ACH                transaction from United during the term of the agreement. CLA also                alleges                that the non-compete clause is unenforceable and that CLA has been                damaged                as a result of a group of ACH transactions not received in a timely                manner. CLA is seeking whatever just and equitable relief may be                awarded                by the court. United intends to vigorously prosecute its claims in                this                litigation and to defend against the claims raised by CLA in the                same                fashion. The trial date is currently set for November 13, 2006, and                the parties are proceeding with discovery.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| **ITEM 2.   **     | **UNREGISTERED                SALES OF EQUITY SECURITIES AND USE OF                PROCEEDS.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| **     **     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
|               | Not                Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **     **     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| **ITEM 3.   **     | **DEFAULT                UPON SENIOR SECURITIES.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **     **     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| **     **     | Not                Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **     **     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| **ITEM**** 4.   ** | **SUBMISSION                OF MATTERS TO A VOTE OF SECURITY HOLDERS.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                   | Not                Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| **ITEM**** 5.   ** | **OTHER                INFORMATION.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                   | Not                Applicable                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |

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| **ITEM 6.   ** | **EXHIBITS** |
|------------------------------------|--------------|

| (a)       | Exhibits                                                                                                                    |
|-----------------------------------------|-----------------------------------------------------------------------------------------------------------------------------|
|                                    |                                                                                                    |
| 31.1                                    | Principal                Executive Officer Certification under Section 302 of the Sarbanes-Oxley                Act of 2002 |
| 31.2                                    | Principal                Financial Officer Certification under Section 302 of the Sarbanes-Oxley                Act of 2002 |
| 32.1                                    | Principal                Executive Officer Certification under Section 906 of the Sarbanes-Oxley                Act of 2002 |
| 32.2                                    | Principal                Financial Officer Certification under Section 906 of the Sarbanes-Oxley                Act of 2002 |

----

| **SIGNATURES** |
|----------------|

|                                                                                                                                                                                                                                                                                                                                                                                                         | **UNITED                ESYSTEMS, INC.**                                         |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------|
|                                                                    |                                                    |
| Date:   May 12,                2006                                                                                                                                                                                                                                                                                                                        | By:                /s/ Jeffery C. Swank.                                         |
|                                                                                                                                                                                                                                                                                                                                                                                                         |       Jeffery                C. Swank              |
|                                                                                                                                                                                                                                                                                                                                                                                                         |       President                                    |
|                                                                                                                                                                                                                                                                                                                                                                                                         |       (Principal                Executive Officer) |
|                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                             |
| Date:   May 12,                2006                                                                                                                                                                                                                                                                                                                        | By:                /s/ Walter Reid Green, Jr.                                    |
|                                                                                                                                                                                                                                                                                                                                                                                                         |       Walter                Reid Green, Jr.        |
|                                                                                                                                                                                                                                                                                                                                                                                                         |       Chief                Financial Officer       |
|                                                                                                                                                                                                                                                                                                                                                                                                         |       (Principal                Financial Officer) |