UNITED STATES
                    SECURITIES AND EXCHANGE COMMISSION
                          Washington, D.C.  20549

                                Form 10-QSB

(Mark One)
     [X]  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
          SECURITIES EXCHANGE ACT OF 1934

     For the quarter ended March 31, 2002

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

     For the transition period from ________ to __________

          Commission File Number: 0-30872

                       WHITELIGHT TECHNOLOGIES, INC.
            (Exact name of Registrant as specified in charter)

NEVADA                             33-0910363
State or other jurisdiction of     I.R.S. Employer I.D. No.
incorporation or organization

1516 BROOKHOLLOW DRIVE, SUITE D, SANTA ANA, CA    92705
Address of principal executive offices            Zip Code

Issuer's telephone number, including area code:  (714) 430-9209

Check whether the Issuer (1) has filed all reports required to be filed by
section 13 or 15(d) of the Exchange Act during the past 12 months (or for
such shorter period that the registrant was required to file such reports),
and (2) has been subject to such fling requirements for the past 90 days.
(1) Yes [X]  No [ ]   (2) Yes [X]  No [ ]

State the number of shares outstanding of each of the Issuer's classes of
common equity as of the latest practicable date: At May 14, 2002, there
were 1,100,000 shares of the Registrant's Common Stock outstanding.

<PAGE>

Page 2
                                  PART I

                       ITEM 1.  FINANCIAL STATEMENTS

     The condensed financial statements included herein have been prepared
by the Company, without audit, pursuant to the rules and regulations of the
Securities and Exchange Commission.  Certain information and footnote
disclosures normally included in financial statements prepared in
accordance with generally accepted accounting principles have been
condensed or omitted pursuant to such rules and regulations, although the
Company believes that the disclosures are adequate to make the information
presented not misleading.

     In the opinion of the Company, all adjustments, consisting of only
normal recurring adjustments, necessary to present fairly the financial
position of the Company as of March 31, 2002, and the results of its
operations and changes in its financial position from May 10, 2000, through
March 31, 2002, have been made.  The results of its operations for such
interim period are not necessarily indicative of the results to be expected
for the entire year.  These condensed financial statements should be read
in conjunction with the financial statements and notes thereto included in
the Company's annual report on Form 10-KSB for the year ended December 31,
2001.

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Page 3
                       Whitelight Technologies, Inc.
                       (A Development Stage Company)
                               Balance Sheet
<TABLE>
<CAPTION>
                                                     March          December
                                                    31, 2002        31, 2001
                                                   -----------     -----------
                                                   (Unaudited)
<S>                                                <C>             <C>
                                  Assets
Current Assets

   Cash                                            $       125     $       375
   Interest Receivable                                     150             120
   Note Receivable                                       1,200           1,200
                                                    ----------      ----------
     Total Assets                                  $     1,475     $     1,695
                                                    ==========      ==========


                    Liabilities & Stockholders' Equity

Current Liabilities

   Accounts Payable                                $     2,459     $       250
   Interest Payable                                      3,162           2,726
   Note Payable - Related Party                         17,450          17,450
                                                    ----------      ----------
     Total Current Liabilities                          23,071          20,426

Stockholders' Equity

   Common Stock, 100,000,000 Shares
    Authorized at $.001 Par Value;
    1,100,000 Shares Issued and Outstanding              1,100           1,100
   Additional Paid In Capital                            9,900           9,900
   Deficit Accumulated in the Development Stage        (32,596)        (29,731)
                                                    ----------      ----------
     Total Stockholders' Equity                        (21,596)        (18,731)
                                                    ----------      ----------
     Total Liabilities & Stockholders' Equity      $     1,475     $     1,695
                                                    ==========      ==========
</TABLE>
                See accompanying notes to financial statements.
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Page 4
                       Whitelight Technologies, Inc.
                       (A Development Stage Company)
                          Statement of Operations
                                (Unaudited)
<TABLE>
<CAPTION>
                                                                       For the Period
                                                                        May 10, 2000
                                          For the Three Months Ended     (Inception)
                                          March           March           to March
                                         31, 2002         31, 2001        31, 2002
                                        ----------      ----------      ----------
<S>                                    <C>             <C>             <C>
Revenues                               $       -       $       -       $       -
                                        ----------      ----------      ----------
Expenses

   General & Administrative                  2,459           3,138          29,584
                                        ----------      ----------      ----------
     Total Expenses                          2,459           3,138          29,584
                                        ----------      ----------      ----------
     Income (Loss) from Operations          (2,459)         (3,138)        (29,584)

Other Income (Expenses)

   Interest Expense                           (436)           (418)         (3,162)
   Interest Income                              30              30             150
                                        ----------      ----------      ----------
     Total Other Income (Expenses)            (406)           (388)         (3,012)

     Income (Loss) Before Taxes             (2,865)         (3,526)        (32,596)

     Taxes                                     -               -               -
                                        ----------      ----------      ----------
     Net (Loss)                        $    (2,865)    $    (3,526)    $   (32,596)
                                        ==========      ==========      ==========

     Loss Per Common Share             $       -       $       -

     Weighted Average
     Outstanding Shares                  1,100,000       1,100,000
</TABLE>
                See accompanying notes to financial statements.
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Page 5
                               Whitelight Technologies, Inc.
                               (A Development Stage Company)
                                  Statement of Cash Flows
                                        (Unaudited)
<TABLE>
<CAPTION>
                                                                              For the Period
                                                                               May 10, 2000
                                                  For the Three Months Ended   (Inception)
                                                     March         March        to March
                                                    31, 2002      31, 2001      31, 2002
                                                   -----------   -----------   -----------
<S>                                                <C>           <C>           <C>
Cash Flows from Operating Activities

   Net Income (Loss)                               $   (2,865)   $   (3,526)   $  (32,596)
   Adjustments to Reconcile Net Loss
    to Net Cash:
     (Increase) in Accounts/Interest Receivable           (30)       (1,230)         (150)
     Increase in Accounts/Interest Payable              2,645         3,056         5,621
     Expenses Paid by Stock Issuance                      -             -           5,600
                                                    ---------     ---------     ---------
       Net Cash Provided (Used) by
       Operating Activities                              (250)       (1,700)      (21,525)

Cash Flows from Investing Activities

   Proceeds from Related Party Note                       -             -          (1,200)
                                                    ---------     ---------     ---------
       Net Cash Provided (Used) by
       Investing Activities                               -             -          (1,200)

Cash Flows from Financing Activities

   Issuance of Common Stock for Cash                      -             -           5,400
   Issuance of Note Payable for Cash                      -             -          17,450
                                                    ---------     ---------     ---------
       Net Cash Provided (Used) by
       Financing Activities                               -             -          22,850

       Increase (Decrease) in Cash                       (250)       (1,700)          125

       Cash, Beginning of Period                          375         7,127           -
                                                    ---------     ---------     ---------
       Cash, End of Period                         $      125    $    5,427    $      125
                                                    =========     =========     =========

Supplemental Cash Flow Information

   Interest                                        $      -      $      -      $      -
   Taxes                                                  -             -             -
</TABLE>
                      See accompanying notes to financial statements.
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Page 6
                    Whitelight Technologies, Inc.
                    (A Development Stage Company)
                  Notes to the Financial Statements
                            March 31, 2002

NOTE 1 - CORPORATE HISTORY

     Whitelight Technologies, Inc. (the "Company") was incorporated in
     Nevada on May 10, 2000, as Whitelight Technologies, Inc. for the
     purpose of seeking and consummating a merger or acquisition with a
     business entity organized as a private corporation, partnership, or
     sole proprietorship.

     The Company has yet to fully develop any material income from its
     stated primary objective and it is classified as a development
     stage company.  All income, expenses, cash flows and stock
     transactions are reported since the beginning of development stage.

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

     Cash and Cash Equivalents - The Company considers all highly liquid
     investments with maturities of three months or less to be cash
     equivalents.  All cash is currently held in trust by the Company's
     attorney.

     Earnings (Loss) Per Share - The computation of earnings per share
     of common stock is based on the weighted average number of shares
     outstanding at the date of the financial statements.

     Use of Estimates - The preparation of financial statements in
     conformity with generally accepted accounting principles requires
     management to make estimates and assumptions that affect reported
     amounts of assets and liabilities, disclosure of contingent assets
     and liabilities at the date of the financial statements and
     revenues and expenses during the reporting period.  In these
     financial statements, assets, liabilities and earnings involve
     extensive reliance on management's estimates.  Actual results could
     differ from those estimates.

NOTE 3 - INCOME TAXES

     The Company adopted Statement of Financial Accounting Standards No.
     109 "Accounting for Income Taxes" in the fiscal year ended December
     31, 2000 and has applied the provisions of the statement to the
     current year which resulted in no significant adjustment.

     Statement of Financial Accounting Standards No. 109 "Accounting for
     Income Taxes" requires an asset and liability approach for
     financial accounting and reporting for income tax purposes.  This
     statement recognizes (a) the amount of taxes payable or refundable
     for the current year and (b) deferred tax liabilities and assets
     for future tax consequences of events that have been recognized in
     the financial statements or tax returns.

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Page 7
                    Whitelight Technologies, Inc.
                    (A Development Stage Company)
                  Notes to the Financial Statements
                            March 31, 2002

NOTE 3 - INCOME TAXES  continued

     Deferred income taxes result from temporary differences in the
     recognition of accounting transactions for tax and financial
     reporting purposes.  There were no temporary differences at March
     31, 2002 and earlier periods; accordingly, no deferred tax
     liabilities have been recognized for all years.

     The Company has cumulative net operating loss carryforwards over
     $32,000 at March 31, 2002.  No effect has been shown in the
     financial statements for the net operating loss carryforwards as
     the likelihood of future tax benefit from such net operating loss
     carryforwards is not presently determinable.  Accordingly, the
     potential tax benefits of the net operating loss carryforwards,
     estimated based upon current tax rates at March 31, 2002 have been
     offset by valuation reserves in the same amount.  The net operating
     losses begin to expire in 2019.

NOTE 4 - NOTE RECEIVABLE - RELATED PARTY

     During the year, the Company loaned $1,200 to a corporation whose
     president is a shareholder of the Company.  The receivable is
     unsecured and bears interest at the rate of 10% per annum.  The
     note receivable is due on demand.  At year end, the total accrued
     interest receivable amount totaled $150.

NOTE 5 - NOTE PAYABLE - RELATED PARTY

     The Company issued a promissory note in the amount of $16,700 to
     Mezzanine Capital Ltd. on May 18, 2000.  The unsecured note carries
     an interest rate of 10% per annum to begin accruing on the date of
     the note.  The principal and interest of the note shall be due and
     payable on May 18, 2002.  As of March 31, 2002 the accrued interest
     balance is $3,132.

     During the year, the board of directors approved to issue a
     promissory note in the amount of $750.  The unsecured note bear
     interest at the rate of 10% and is due on demand.  At March 31,
     2002, accrued interest on the note totaled $31.

NOTE 6 - GOING CONCERN

     The Company's financial statements are prepared using generally
     accepted accounting principles applicable to a going concern which
     contemplates the realization of assets and liquidation of
     liabilities in the normal course of business.  Currently, the
     Company does not have significant cash or other material assets,
     nor does it have an established source of revenues sufficient to
     cover its operating costs and to allow it to continue as a going
     concern.

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Page 8
           ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR
                          PLAN OF OPERATION

     The Company is a development stage company.  Since its inception,
the Company has had no operations.  The Company was organized for the
purpose of engaging in any lawful activity permitted under Nevada state
law; however, the Company does not have any significant cash or other
material assets, nor does it have an established source of revenues
sufficient to cover operating costs and to allow it to continue as a
going concern.  The Company intends to take advantage of any reasonable
business proposal presented which management believes will provide the
Company and its stockholders with a viable business opportunity.  The
board of directors will make the final approval in determining whether
to complete any acquisition, but will submit the proposal to the
shareholders for final approval.

     The original shareholders contributed a total of $5,400 in cash and
$5,600 in services as capital contributions for stock of the Company.
Mezzanine Capital Ltd., an entity of which Eric C. Bronk, the sole
director and an executive officer of the Company, is an executive
officer and director, loaned $16,700 to the Company at its inception for
operating expenses.

     The investigation of specific business opportunities and the
negotiation, drafting, and execution of relevant agreements, disclosure
documents, and other instruments will require substantial management
time and attention and will require the Company to incur costs for
payment of accountants, attorneys, and others.  If a decision is made
not to participate in or complete the acquisition of a specific business
opportunity, the costs incurred in a related investigation will not be
recoverable.  Further, even if an agreement is reached for the
participation in a specific business opportunity by way of investment or
otherwise, the failure to consummate the particular transaction may
result in a the loss to the Company of all related costs incurred.

     Currently, management is not able to determine the time or
resources that will be necessary to locate and acquire or merge with a
business prospect.  There is no assurance that the Company will be able
to acquire an interest in any such prospects, products, or opportunities
that may exist or that any activity of the Company, regardless of the
completion of any transaction, will be profitable.  If and when the
Company locates a business opportunity, management of the Company will
give consideration to the dollar amount of that entity's profitable
operations and the adequacy of its working capital in determining the
terms and conditions under which the Company would consummate such an
acquisition.  Potential business opportunities, no matter which form
they may take, will most likely result in substantial dilution for the
Company's shareholders due to the likely issuance of stock to acquire
such an opportunity.

                               PART II

                     ITEM 6.  REPORTS ON FORM 8-K

     (b)  Reports on Form 8-K:  No reports on Form 8-K were filed during
the first quarter of the fiscal year ending December 31, 2002.

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Page 9
                              SIGNATURES

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

                                   Whitelight Technologies, Inc.

Date: May 16, 2002                 By: /s/ Eric Chess Bronk
                                   Eric Chess Bronk, President and
                                   Principal Financial and Accounting
                                   Officer