SECURITIES AND EXCHANGE COMMISSION
                            Washington, DC 20549

                                Form 10-QSB
          QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE
                     SECURITIES EXCHANGE ACT OF 1934

             For the quarterly period ended February 28, 2007
                    Commission File Number 33-96638-A

                            eCom eCom.com, Inc.
-----------------------------------------------------------------------------
(Exact name of small business issuer as specified in its charter)

        Florida                                       65-0538051
-------------------------                    --------------------------------
 (State or other jurisdiction of                    (I.R.S. Employer
 incorporation or organization)                    Identification No.)

                            1016 Clemmons Street, Suite 302
                               Jupiter,  Florida 33477
-----------------------------------------------------------------------------
                    (Address of principal executive offices)

                                  (561) 880-0004
-----------------------------------------------------------------------------
            (Registrant's telephone number, including area code)

Check whether the issuer (1) filed all reports required to be filed by
Section 13 or 15(d) of the Exchange Act of 1934 during the preceding 12
months (or for such shorter period that the registrant was required to file
such reports), and (2) has been subject to such filing requirements for the
past 90 days.  Yes [ X ]    No [   ]

As of February 28, 2007 the issuer had 49,955,112 shares of common stock,
$.0001 Par Value, outstanding.

Transitional Small Business Disclosure format:  Yes [   ]   No [ X ]



















eCom eCom.com, Inc.                 Form 10-QSB           February 28, 2007

                                       INDEX

                                                                    PAGE NO.
PART I    FINANCIAL INFORMATION

ITEM 1    FINANCIAL STATEMENTS

          Independent Accountant's Report                               3

          Balance Sheets:
              February 28, 2007 and May 31, 2006 (Unaudited)            4

          Statements of Operations:
              Nine Months Ended February 28, 2007 and
              2006  (Unaudited)                                         5

          Statements of Operations:
              Three Months Ended February 28, 2007 and
              2006  (Unaudited)                                         6

          Statements of Shareholders' Deficit:
              From May 31, 2005 through February 28, 2007 (Unaudited)   7

          Statements of Cash Flows:
              Nine Months Ended February 28, 2007 and
              2006  (Unaudited)                                         8

          Notes to Financial Statements                                10

ITEM 2    MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION    19

ITEM 3    CONTROLS AND PROCEDURES                                      26

PART II   OTHER INFORMATION

          ITEMS  1-6                                                   27

SIGNATURES AND CERTIFICATIONS                                          28

          Exhibit 31.1  Certification required under Section 302 of    29
                        the Sarbanes-Oxley Act of 2002 by the CE0

          Exhibit 31.2  Certification required under Section 302 of    30
                        the Sarbanes-Oxley Act of 2002 by the CFO

          Exhibit 32    Certification of CEO and CFO Pursuant to
                        Section 906 of the Sarbanes-Oxley Act          31






                                      2

                       Wieseneck, Andres & Company, P.A.
                         Certified Public Accountants
                        772 U. S. Highway 1, Suite 100
                        North Palm Beach, Florida 33408
                               (561) 626-0400

Thomas B. Andres, C.P.A.*, C.V.A.                      FAX (561) 626-3453
Paul M. Wieseneck, C.P.A.
*Regulated by the State of Florida

           Report of Independent Registered Public Accounting Firm

To the Board of Directors and Stockholders eCom eCom.com, Inc.

We have reviewed the accompanying Balance Sheets of eCom eCom.com, Inc. as of
February 28, 2007 and May 31, 2006, and the related statements of operations,
for the nine month periods ended February 28, 2007 and 2006, the statement of
stockholders' deficit from May 31, 2005 through February 28, 2007, and the
statement of cash flows for the nine month periods ended February 28, 2007 and
2006  These financial statements are the responsibility of the company's
management.

We conducted our review in accordance with standards established by the
Public Company Accounting Oversight Board (United States). A review of interim
financial information consists principally of applying analytical procedures
and making inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with standards of the Public Company Accounting Oversight Board (United States),
the objective of which is the expression of an opinion regarding the financial
statements taken as a whole.  Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that
should be made to the accompanying financial statements for them to be in
conformity with U.S. generally accepted accounting principles.

The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern. As discussed in the notes to the
financial statements, the Company's current liabilities exceed the current
assets by $968,556 and the Company has incurred net operating losses since
inception. These conditions raise substantial doubt about its ability to
continue as a going concern. Management's plans regarding those matters are
described in the notes. The financial statements do not include any
adjustments that might result from the outcome of this uncertainty.

  /s/ Wieseneck, Andres & Company, P.A.

North Palm Beach, FL
April 14, 2007








                                      3
eCOM eCOM.COM, INC
BALANCE SHEETS  (Unaudited)
                                               Feb. 28, 2007    May 31, 2006
                        ASSETS               ---------------   --------------
Current Assets
  Cash and cash equivalents                      $   45,610      $      508
  Due from affiliated companies                       9,823           1,280
  Prepaid expenses                                       10          65,027
                                                ------------    ------------
    Total Current Assets                             55,443          66,815
                                                ------------    ------------

Property and Equipment, net                               -             109
                                                ------------    ------------
      Total Assets                               $   55,443      $   66,924
                                                ============    ============

        LIABILITIES AND STOCKHOLDERS' EQUITY
Liabilities Not Subject to Compromise
  Postpetition trade accounts payable            $   36,396      $    3,405
  Postpetition current liabilities                  252,853         140,693
  Accrued postpetition expenses                      11,220          11,220
                                                ------------    ------------
    Total Liabilities Not Subject to Compromise     300,469         155,318

Liabilities Subject to Compromise
  Prepetition trade accounts payable                105,738         114,251
  Prepetition accrued expenses                       44,000          44,000
  Current portion of long-term debt                 545,983         534,909
  Prepetition interest accrued                       27,809          27,809
                                                ------------    ------------
    Total Liabilities Subject to Compromise         723,530         720,969
                                                ------------    ------------
    Total Current Liabilities                     1,023,999         876,287
Notes Payable, Net of Current Portion                     -               -
                                                ------------    ------------
  Total Liabilities                               1,023,999         876,287
                                                ------------    ------------
Stockholders' Equity
  Common stock, $.0001 par value, 200 million
    shares authorized, 49,955,112 and
    49,955,112 shares issued and outstanding          4,995           4,995
  Paid-in capital                                 6,569,537       6,569,537
  Accumulated deficit                            (7,543,088)     (7,383,895)
                                                ------------    ------------
    Total Stockholders' Deficit                    (968,556)       (809,363)
                                                ------------    ------------
    Total Liabilities and Stockholders' Equity   $   55,443      $   66,924
                                                ============    ============


Read accompanying summary of accounting policies, notes to financial
statements and independent accountants' review report.

                                      4


ECOM ECOM.COM, INC.
STATEMENTS OF OPERATIONS
(Unaudited)

                                            For the Nine Months Ended
                                         Feb. 28, 2007      Feb. 28, 2006
                                        ______________      _______________
Revenues

  Net Sales                             $           -      $            -
  Cost of Sales                                  (110)               (165)
                                        ______________     _______________
      Gross Profit                               (110)               (165)
                                        ______________     _______________
Other Operating Expenses
  General and administrative                  159,073              46,813
  Interest expense                                 10                 119
                                        ______________     _______________
      Total Operating Expenses                159,083              46,932
                                        ______________     _______________
Loss from Operations                         (159,193)            (47,097)

Other Income (Expense)
  Write off of Related Party
       Notes Receivable                             -            (225,966)
                                        ______________     _______________
      Total Other Expenses                         (-)           (225,966)
                                        ______________     _______________
       Net Loss                         $    (159,193)     $     (273,063)
                                        ==============     ===============
Net Loss Per Common Share               $       (.003)              (.005)
                                        ==============     ===============

Weighted Average Shares Outstanding         49,955,112          49,955,112
                                        ==============     ===============













Read accompanying summary of accounting policies, notes to financial
statements and independent accountants' review report.




                                      5


ECOM ECOM.COM, INC.
STATEMENTS OF OPERATIONS
(Unaudited)

                                            For the Three Months Ended
                                         Feb. 28, 2007      Feb. 28, 2006
                                        ______________      _______________
Revenues

  Net Sales                            $            0       $           0
  Cost of Sales                                     0                 (55)
                                        ______________     _______________
      Gross Profit                                  0                 (55)
                                        ______________     _______________
Other Operating Expenses
  General and administrative                  149,592               4,786
  Interest expense                                  -                   -
                                        ______________     _______________
      Total Operating Expenses                149,592               4,786
                                        ______________     _______________
Loss from Operations                         (149,592)             (4,841)

                                        ______________     _______________

Net Loss                                $    (149,592)     $       (4,841)
                                        ==============     ===============

Net Loss Per Common Share               $       (.003)     $       (.0001)
                                        ==============     ===============

Weighted Average Shares Outstanding         49,955,112         49,955,112
                                        ==============     ===============















Read accompanying summary of accounting policies, notes to financial
statements and independent accountants' review report.




                                      6



ECOM ECOM.COM, INC.
STATEMENTS OF SHAREHOLDERS' DEFICIT
FROM MAY 31, 2005 THROUGH FEBRUARY 28, 2007
(Unaudited)

                                  ---------- Common Stock  -----------
                    Number      At      Add'l                    Total
                      of        Par    Paid In   Accumulated  Stockholder
                    Shares    Value    Capital    (Deficit)    (Deficit)
                  ----------  ------   -------  ------------  -----------
Balance,
 May 31, 2005     49,955,112  $4,995  $6,569,537 $(7,092,774) $ (518,242)

Net Loss 12 months         -       -           -    (291,121)   (291,121)
                  ----------  ------   ---------  -----------  ----------
Balance,
 May 31, 2006     49,955,112   4,995   6,569,537  (7,383,895)   (809,363)

Net Loss 9 months          -       -           -    (159,193)   (159,193)
                  ----------  ------   ---------  -----------  ----------
Balance,
 Feb. 28, 2007    49,955,112  $4,995  $6,569,537 $(7,543,088) $ (968,556)
                 ===========  =======  =========  ===========  ==========

























Read accompanying summary of accounting policies, notes to financial
statements and independent accountants' review report.




                                      7


eCOM eCOM.COM, INC.
STATEMENTS OF CASH FLOWS
FOR THE NINE MONTHS ENDED FEBRUARY 28, 2007 AND 2006
(Unaudited)


                                     February 28, 2007   February 28, 2006
                                       _______________     _______________

Cash Flows From Operating Activities
    Cash received from customers         $        457        $         0
    Cash paid to suppliers and employees       (5,574)          (111,101)
    Interest paid                                   0               (119)
                                       _______________     _______________
        Net Cash Flows Used in
         Operating Activities                  (5,117)          (111,220)
                                       _______________     _______________

Cash Flows From Investing Activities               (0)                (0)
                                       _______________     _______________

Cash Flows From Financing Activities
    Proceeds of loans from stockholders         6,599            116,039
                                       _______________     _______________

Net Increase/(Decrease) in Cash                45,102              4,819

Cash and Cash Equivalents at
 Beginning of Period                              508                  0
                                       _______________     _______________
Cash and Cash Equivalents at
 End of Period                              $  45,610         $    4,819
                                       ===============     ===============

Supplemental Disclosures
------------------------
Non-Cash transactions
  Stock issued for payment of services              0                  0

  Stock issued for repayment of debt                0                  0










Read accompanying summary of accounting policies, notes to financial
statements and independent accountants' review report.



                                      8


eCOM eCOM.COM, INC.
STATEMENTS OF CASH FLOWS
FOR THE NINE MONTHS ENDED FEBRUARY 28, 2007 AND 2006
(Unaudited)


Reconciliation of Net Loss to Net Cash Flows Used in Operating Activities:


                                         Feb. 28, 2007     Feb. 28, 2006
                                        _______________   _______________

Net Loss                                    $ (159,193)      $  (273,063)
    Add items not requiring outlay of cash:
        Depreciation                               110               165
        Write-off of related party receivable        -           225,966
    Cash was increased by:
        Decrease in accounts receivable            457                 -
        Decrease in prepaid expenses            65,016                 -
        Increase in accounts payable            34,433                 -
    Cash was decreased by:
        Increase in prepaid expenses                 -           (50,107)
        Decrease in accounts payable                 -           (14,181)
                                        _______________   _______________
             Net Cash Flows Used In
              Operating Activities          $   (5,117)      $  (111,220)
                                        ===============   ===============













Read accompanying summary of accounting policies, notes to financial
statements and independent accountants' review report.








                                      9





ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS

NOTE A - NATURE OF OPERATIONS

eCom eCom.com, Inc. ("eCom" or "the Company") was incorporated in the State of
Florida on June 14, 1994. During the fiscal year ending May 31, 2005 eCom
focused on separating all ten of its current business segments, USA
SportsNet, Inc., USA Performance Products, Inc., eSecureSoft Corp., USAS
Digital, Inc., Pro Card Corporation, AAB National Company, A Classified Ad,
Inc., Swap and Shop.net Corp., A Super Deal.com, Inc. and MyZipSoft, Inc.

This plan was undertaken for the purposes of allowing the management and
employees the opportunity to operate each segment independently.  Also, to
have the ability for each segment, to raise its own funding for growth and
expansion.  On June 4, 2004 the Company spun-off each of the above listed
companies into separate public companies.

On December 1, 2003, the Board of Directors of eCom approved the spin-off of
eCom's ten (10) operating subsidiary companies, pursuant to SEC Staff Legal
Bulletin No. 4. On December 18, 2003, USA SportsNet, Inc. entered into a
definitive Asset Acquisition Agreement with American Capital Holdings, Inc.,
("ACHI")  The Date of Record for the first spin-off, USA SportsNet,
Inc. (later renamed American Capital Holdings, Inc., Cusip No. 02503V 10 9/SEC
CIK No. 0001288010)was January 5, 2004.  The Date of Record for the second
spin-off, MyZipSoft, Inc. (Standard & Poor's Cusip No. 628703 10 0/SEC CIK No.
0001290785) was February 23, 2004, and the shares of MyZipSoft were
distributed to its shareholders on June 2, 2005.

On March 2, 2004, the Board of Directors of eCom approved the spin off of the
remaining eight (8) spin off companies in which the Board of Directors voted
to issue to their shareholders one (1) share of the company for every one (1)
share of eCom owned with a record date to be announced, pursuant to the advice
of SEC Staff Legal Bulletin No. 4.

Due to the dilemma caused as a direct result of Mr. Panaia's refusal to
address the monies advanced to eCom by American Capital, on November 22, 2004,
Barney A. Richmond resigned as an Officer and Director of eCom.  On November
29, 2004 an involuntary petition was filed against eCom eCom.com, Inc. in the
United States Southern District Bankruptcy Court (In Re: Case No. 04-34535
BKC-SHF)under Title 11, Chapter 11 of the United States Bankruptcy Code by
petitioning creditors, American Capital Holdings, Inc., Richard Turner, Barney
A. Richmond, and ACHI, Inc.  The Bankruptcy proceedings were initiated in an
effort to implement a viable plan for reimbursement of costs incurred by
American Capital Holdings, Inc., the petitioning creditors, and all other
creditors/vendors who have not been paid. Most importantly, the proceedings
will enable Mr. Richmond to initiate reorganization plans in an effort to
restore the shareholder value lost by approximately 6,000 shareholders.  The
aforementioned creditors are owed in excess of $1 million dollars.  A copy of
the June 2, 2005 Chapter 11, Title 11 Amended Involuntary Petition of eCom is
posted on eCom's website, www.ecomecom.net.

A detailed history is available on eCom eCom.com's 10K-SB filing at May 31,
2006.


                               10

ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS

NOTE A - NATURE OF OPERATIONS - (CONTINUED)


On August 18, 2006 the 'Joint Plan of Reorganization of Debtor and American
Capital Holdings, Inc.' was filed with the United States Southern District
Bankruptcy Court.

On August 25, 2006 the accompanying 'Disclosure Statement for Joint Plan of
Reorganization of Debtor and American Capital Holdings, Inc.' was filed with the
U.S. Bankruptcy Court.

On December 28, 2006 the 'First Amended Joint Plan of Reorganization of Debtor
and American Capital Holdings, Inc.' and 'First Amended Disclosure Statement for
First Amended Joint Plan of Reorganization of Debtor and American Capital
Holdings, Inc.' were filed with the Unites States Bankruptcy Court, Southern
District of Florida, West Palm Beach Division, see exhibits 99.1 and 99.2.

The plan, which is subject to Bankruptcy Court approval, calls for the issuance
of Thirty One Million Five Hundred Ninety Three Thousand Sixty Four (39,093,064)
Common Shares to the Creditors listed in Exhibit "A" of the Plan.  It is the
intent of American Capital Holdings, Inc., if the Plan of Reorganization is
confirmed by the Bankruptcy Court, to distribute Twenty Three Million Two
Hundred Eight Thousand Three Hundred Eight One (23,280,381) common shares as a
dividend to American Capital Holdings, Inc's  shareholders.  The proposed date
of record for this proposed stock dividend, which is subject to Bankruptcy Court
approval, will be five (5) business days subsequent to the Plan of
Reorganization's final hearing by the Bankruptcy Court.  Prior to the
distribution of the eCom shares, American Capital Holdings is going to verify
that it is not deemed an underwriter by the SEC.  If American Capital Holdings
is deemed to be an underwriter of securities, additional registrations may be
required which could delay the stock distribution.

A transcript of the March 12, 2007 confirmation hearing is attached as Exhibit
99.1.  The Order Confirming the First Amended Joint Plan of Reorganization of
Debtor and American Capital Holdings, Inc. as Modified was signed by Judge
Friedman on March 23, 2007 and is attached as Exhibit 99.2.  This order may also
be viewed at the eCom website www.ecomecom.net under the bankruptcy link.  A
post confirmation status conference is scheduled for Wednesday May 9, 2007 at
1:30 pm at 1515 North Flagler Drive, Room 801, West Palm Beach, Florida.

The Company does not have any off-balance sheet arrangements.

Employees.  The Company has no employees.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation, Use of Estimates

The Company maintains its accounts on the accrual basis of accounting. The
preparation of financial statements in conformity with U.S. generally accepted
contingent assets and liabilities at the date of the financial statements and

                                    11
ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

accounting principles requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of
the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.

Reclassification

Certain reclassifications have been made to the prior years financial statements
in order for them to be in conformity with the current years presentations.

Revenue Recognition

Revenue from the sale of compression products is also recognized at the
time the products are shipped or downloaded.

Cash

Cash consists of deposits in banks and other financial institutions having
original maturities of less than ninety days.

Allowance for Doubtful Accounts

It is the policy of management to review the outstanding accounts receivable
at year end, as well as the bad debt write-offs experienced in the past, and
establish an allowance for doubtful accounts for uncollectible amounts.

Depreciation

Property and equipment is recorded at cost and is depreciated over the
estimated useful lives of the related assets. Depreciation is computed using
the straight-line method.

Amortization

Intangible assets are amortized over the assets estimated useful life using the
straight-line method.

Inventories

Inventories are stated at the lower of cost or market using the first in
first out method.


NOTE C - PREPAID EXPENSES

Prepaid expenses consist principally of amounts paid for rent, subscriptions
and domain name registrations.  The Company paid its attorney a retainer of
$65,000 for representation as bankruptcy counsel.  The remaining $16 is for
domain name registrations.


                                    12
ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS

NOTE D - PROPERTY AND EQUIPMENT

The following is a summary of property and equipment recorded in the
financial statements at cost less depreciation as of Feb. 28, 2007 and May 31,
2006:
                                     February 28, 2007         May 31, 2006
                                        --------------       --------------
Computer hardware                          $  85,074              $  85,074
Computer software                             13,633                 13,633
Furniture, fixtures and equipment              4,330                  4,330
                                           ---------              ---------
     Total cost                              103,037                103,037
  Accumulated depreciation                   103,037                102,928
                                           ---------              ---------
     Net Property and Equipment            $       -              $     109
                                           =========              =========
Depreciation expense included in the cost
  of sales for the years ended are:        $     110              $     220
                                           =========              =========

The useful lives assigned to property and equipment to compute depreciation
are:
                    Computer Hardware                        5 years
                    Computer Software                        5 years
                    Furniture, fixtures and equipment        7 years
                    Tools, dies and fixtures                 5 years


NOTE E - OTHER ASSETS

There are no remaining other assets, other assets consisted primarily of
security deposits on the lease of office facilities and utility deposits.

NOTE F - LONG-TERM DEBT

Long-term debt at February 28, 2007 and May 31, 2006 consisted of:
                                            February 28, 2007    May 31, 2006
                                                 ------------    ------------
Loans from stockholders and affiliated companies:
The loans are due on demand.                       $ 798,836        $ 675,602
                                                  ----------       ----------
     Total Long-Term Debt                            798,836          675,602
     Less Current Portion                           (798,836)        (675,602)
                                                  ----------       ----------
     Net Long-term Debt                            $       0        $       0
                                                  ==========       ==========
The long-term loans payable mature as follows:
     February 28, 2007 and May 31, 2006              798,836          675,602
                                                  ----------       ----------
                                                   $ 798,836        $ 675,602
                                                  ==========       ==========


                                    13
ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS

NOTE G - RECLASSIFICATION OF FINANCIAL STATEMENT PRESENTATION

Certain reclassifications have been made to the prior years financial statements
in order for them to be in conformity with the current years presentation.

The Accumulated Comprehensive Gain in the amount of $87,382 reflected in the
Stockholders' Equity section in the May 31, 2005 balance sheet was restated and
combined with the Retained Deficit.  The Comprehensive Gains were eliminated at
May 31, 2005.  The 2005 Retained Deficit decreased to $7,092,774.


NOTE H - COST OF SALES

Included in the cost of sales are the following:
                                          February 28, 2007      May 31, 2006
                                            --------------     --------------
Depreciation                                          110                220
                                            --------------     --------------
        Total                                 $       110       $        220
                                            ==============     ==============
Shipping income                               $         0       $          0
                                            ==============     ==============


NOTE I - COMMITMENTS AND CONTINGENCIES

The Company maintains office facilities leased by American Capital Holdings,
Inc.  American Capital Holdings has not charged any rent to eCom eCom.com
during the Nine Months ending February 28, 2007 and 2005.

On November 29, 2004, an involuntary petition was filed against eCom eCom.com,
Inc. in the United States Southern District Bankruptcy Court (In Re: Case No.
04-34535 BKC-SHF)under Title 11, Chapter 11 of the United States Bankruptcy
Code by petitioning creditors, American Capital Holdings, Inc., Richard
Turner, Barney A. Richmond, and ACHI, Inc.  The Bankruptcy proceedings were
initiated in an effort to restore the shareholder value lost by approximately
6,000+ shareholders as well as implement a viable plan for reimbursement of
costs incurred by American Capital Holdings, Inc., the petitioning creditors,
and all other creditors/vendors who have not been paid.  The aforementioned
creditors are owed in excess of $1 million dollars.  A copy of the June 2,
2005 Chapter 11, Title 11 Amended Involuntary Petition of eCom is posted on
the eCom website, www.ecomecom.net.


NOTE J - RELATED PARTY TRANSACTIONS

The Company has received cash advances from David J. Panaia, Chairman and CEO
of the Company, until he passed away on March 20, 2005, in varying amounts and
at various times subsequent to the inception of the Company.  These shareholder
loans were non-collateralized and due on demand.



                                    14
ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS

NOTE J - RELATED PARTY TRANSACTIONS - (CONTINUED)

On May 10, 2001, 1,286,359 shares of restricted stock were issued to Mr.
Panaia, CEO in return for cancellation of $437,362 of the debt owed to him.
The amount of stockholder loans that were reduced was based on the quoted
market price ($.68) on the date the common shares were issued and adjusted
by a discount of 50% due to the restrictions placed on the stock.  The balance
owed to Mr. Panaia and his estate at February 28, 2007 and February 28, 2006 is
$395,640 and $395,640.

The Company has received cash advances from Richard Turner, CFO of the
Company, in varying amounts and at various times subsequent to September 1,
2001.  These related party loans were non-collateralized and due on demand.
The interest portion of these notes has stopped accruing interest after the
company was adjudicated bankrupt.  The balance owed to Mr. Turner as of
February 28, 2007 is $117,790.

As part of the debtor-in-possession financing, eCom received $100,000 in
financing from American Capital Holdings on June 8, 2005 and an additional
$15,186 on July 25, 2005.  During the quarter ending February 28, 2007, American
Capital Holdings advanced an additional $5,500.

NOTE K - BUSINESS SEGMENTS

As of February 28, 2007 the company no longer had consolidated business
segments.   The Paintball segment has been distributed to USA Performance
Products, Inc., the software segment has been distributed to eSecureSoft Company
on June 4, 2004.

NOTE L - RECOVERABILITY OF ASSETS AND GOING CONCERN

These financial statements are presented on the basis that the Company is a
going concern. Going concern contemplates the realization of assets and the
satisfaction of liabilities in the normal course of business over a
reasonable length of time. The accompanying financial statements show that
current liabilities exceed current assets by approximately $968,000 at
February 28, 2007 and by approximately $791,000 at February 28, 2006 and that
the Company has incurred net operating losses since inception. It is current
managements intention to have the Bankruptcy Court accept its plan of
reorganization and have the Company came out of Bankruptcy using the
provisions of fresh start accounting and then acquire an operating company in
order to provide value for the current stockholders.

NOTE M - INCOME TAXES

Deferred income taxes are provided for temporary differences between the
financial reporting and income tax basis of the Company's assets and
liabilities.  Temporary differences, net operating loss carry forwards
and valuation allowances comprising the net deferred taxes on the balance
sheets is as follows:



                                    15
ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS

NOTE M - INCOME TAXES - (CONTINUED)
                                                   February 28, 2007
                                                     --------------
         Loss carry forward for tax purposes          $  7,100,000
                                                     ==============
         Deferred tax asset (34%)                        2,414,000
         Valuation allowance                            (2,414,000)
                                                     --------------
         Net deferred tax asset                                  -
                                                     ==============

Through February 28, 2007, the Company had a federal income tax net
operating loss carry forward of approximately $7,100,000 which will expire
through the year 2023.

No provision for federal and state income taxes has been recorded because the
Company has incurred net operating losses since inception. The Company's net
operating loss carry-forward as of February 28, 2007 was approximately
$7,100,000. These carry-forwards, which will be available to offset future
taxable income, will expire through the year 2023.

The Company does not believe that the realization of the related net deferred
tax asset meets the criteria required by generally accepted accounting
principles and, accordingly, the deferred income tax asset arising from such
loss carry forward has been fully reserved.

NOTE N - EFFECTS OF INFLATION

To date, inflation has not had a material impact on the Company's
financial results.


NOTE O - RECENT ACCOUNTING PRONOUNCEMENTS

The FASB issued SFAS No. 150, Accounting for Certain Financial Instruments with
Characteristics of both Liabilities and Equity, and is effective for financial
instruments entered into after May 31, 2003.  This Statement establishes
standards for how an issuer classifies and measures in its statement of
financial position certain financial instruments with characteristics of both
liabilities and equity.  It requires that an issuer classify a financial
instrument that is within its scope as a liability because that financial
instrument embodies an obligation of the issuer.

Statement of Financial Accounting Standards No. 151, Inventory Costs, is an
amendment of ARB No. 43, Chapter 4 and is effective for inventory costs incurred
during fiscal years beginning after June 15, 2005.  This statement amends ARB
43, Chapter 4, to clarify that abnormal amounts of idle facility expense,
freight, handling costs, and wasted materials (spoilage) should be recognized as
current-period charges.  In addition, this Statement requires that allocation of
fixed production overheads to the costs of conversion be based on the normal
capacity of the production facilities.


                                    16
ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS

NOTE O - RECENT ACCOUNTING PRONOUNCEMENTS - (CONTINUED)

Statement of Financial Accounting Standards No. 152, Accounting for Real Estate
Time-Sharing Transactions, is an amendment of FASB Statements No. 66 and 67.

Statement of Financial Accounting Standards No. 153, Exchanges of Nonmonetary
Assets, was issued in December 2004.  The guidance in APB No. 29, Accounting for
Nonmonetary Transactions, is based on the principle that exchanges of
nonmonetary assets should be measured based on the fair value of the assets
exchanged.  The guidance in that Opinion, however, included certain exceptions
to that principle.  This Statement amends Opinion 29 to eliminate the exception
for nonmonetary exchanges of similar productive assets and replaces it with a
general exception for exchanges of nonmonetary assets that do not have
commercial substance.  A nonmonetary exchange has commercial substance if the
future cash flows of the entity are expected to change significantly as a result
of the exchange.

Statement of Financial Accounting Standards No. 154, Accounting Changes and
Error Corrections, was issued in May 2005.  This Statement requires
retrospective application to prior periods' financial statements of changes in
accounting principle, unless it is impracticable to determine either the period-
specific effects or the cumulative effect of the change.  When it is
impracticable to determine the period-specific effects of an accounting change
on one or more individual prior periods presented, this Statement requires that
the new accounting principle be applied to the balances of assets and
liabilities as of the beginning of the earliest period for which retrospective
application is practicable and that a corresponding adjustment be made to the
opening balance of retained earnings (or other appropriate components of equity
or net assets in the statement of financial position) for that period rather
than being reported in an income statement.  When it is impracticable to
determine the cumulative effect of applying a change in accounting principle to
all prior periods, this Statement requires that the new accounting principle be
applied as if it were adopted prospectively from the earliest date practicable.
This Statement requires that retrospective application of a change in accounting
principle be limited to the direct effects of the change.  Indirect effects of a
change in accounting principle, such as a change in nondiscretionary profit-
sharing payments resulting from an accounting change, should be recognized in
the period of the accounting change.  This Statement also requires that a change
in depreciation, amortization, or depletion method for long-lived, nonfinancial
assets be accounted for as a change in accounting estimate by a change in
accounting principle.  This Statement carries forward without change the
guidance contained in Opinion 20 for reporting the correction of an error in
previously issued financial statements and a change in accounting estimate.
This Statement also carries forward the guidance in Opinion 20 requiring
justification of a change in accounting principle on the basis of preferability.
Statement of Financial Accounting Standards No. 155, Accounting for Certain
Hybrid Financial Instruments, was issued in February 2006.  This Statement
permits fair value remeasurement for any hybrid financial instrument that
contains an embedded derivative that otherwise would require bifurcation;




                                    17
ECOM ECOM.COM, INC.
NOTES TO FINANCIAL STATEMENTS

NOTE O - RECENT ACCOUNTING PRONOUNCEMENTS - (CONTINUED)

clarifies which interest-only strips and principle-only strips are not subject
to the requirements of Statement 133; establishes a requirement to evaluate
interests in securitized financial assets to identify interests that are
freestanding derivatives or that are hybrid financial instruments that contain
an embedded derivative requiring bifurcation; clarifies that concentrations of
credit risk in the form of subordination are not embedded derivatives, and
amends Statement 140 to eliminate the prohibition on a qualifying special-
purpose entity from holding a derivative financial instrument that pertains to a
beneficial interest other than another derivative financial instrument.

Statement of Financial Accounting Standards No. 156, Accounting for Servicing of
Financial Assets, was issued in March 2006.  This Statement requires an entity
to recognize a servicing asset, a contract to service financial assets under
which the estimated future revenues from contractually specified servicing fees,
late charges, and other ancillary revenues are expected to more than adequately
compensate the servicer for performing the servicing, or servicing liability, a
contract to service financial assets under which the estimated future revenues
from contractually specified servicing fees, late charges, and other ancillary
revenues are not expected to adequately compensate the servicer for performing
the servicing, each time it undertakes an obligation to service a financial
asset by entering into a servicing contract.

SFAS No's. 150, 151, 152, 153, 154, 155 and 156 were adopted by the company and
did not have a material effect on the Company's financial position or results of
operations.



Special Note Regarding Forward-Looking Statements:
Certain statements in this report and elsewhere (such as in other filings by
the Company with the Securities and Exchange Commission ("SEC"), press
releases, presentations by the Company or its management and oral statements)
may constitute "forward-looking statements" within the meaning of the Private
Securities Litigation Reform Act of 1995. Words such as "expects,"
"anticipates," "intends," "plans," "believes," "seeks," "estimates," and
"should," and variations of these words and similar expressions, are intended
to identify these forward-looking statements. The Company's actual results
could differ materially from those anticipated in these forward-looking
statements. Factors that might cause or contribute to such differences
include, among others, competitive pressures, the growth rate of the
paintball industry and electronic commerce, constantly changing technology
and market acceptance of the Company's products and services. The Company
undertakes no obligation to publicly release the result of any revisions to
these forward-looking statements, which may be made to reflect events or
circumstances after the date hereof or to reflect the occurrence of
unanticipated events.





                                    18
ECOM ECOM.COM, INC.

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

The following discussion should be read in conjunction with the accompanying
financial statements for the six-month periods ended February 28, 2007 and 2006
and the Form 10-KSB for the fiscal year ended May 31, 2006.

On December 1, 2003, the Board of Directors of eCom approved the spin-off
eCom's ten (10) operating subsidiary companies.

On December 18, 2003, USA SportsNet, Inc. entered into a definitive Asset
Acquisition Agreement with American Capital Holdings, Inc.  The Date of Record
for the first spin-off, USA SportsNet, Inc. (later renamed American Capital
Holdings, Inc., Cusip No. 02503V 10 9/SEC CIK No. 0001288010) was January 5,
2004. The Date of Record for the second spin-off, MyZipSoft, Inc. (Standard &
Poor's Cusip No. 628703 10 0/SEC CIK No. 0001290785) was February 23, 2004, and
the shares of MyZipSoft were distributed to its shareholders on June 2, 2005.

On March 2, 2004, the Board of Directors of eCom approved the spinoff of the
remaining eight (8) spin off companies in which the Board of Directors voted to
issue to their shareholders one (1) share of the company for every one (1) share
of eCom owned with a record date to be announced, pursuant to the advice of SEC
Staff Legal Bulletin No. 4.

On March 29, 2004, eCom Chairman and CEO David Panaia prepared and issued a
Press Release announcing the appointment of Barney A. Richmond as President of
eCom.  Paragraph two (2) of this release stated the following:

"The plan to spin-off eCom's ten wholly owned subsidiaries has been completed
and the Company is now in the process of acquiring certain businesses for each
spin-off.  To date, the Company has accomplished two (2) acquisitions and has
four (4) more under agreement.  When announced, eCom shareholders as of the
Date of Payment (distribution of stock) for each spin-off will receive new
shares in that company. "This plan was undertaken for the purposes of allowing
the management and employees the opportunity to operate each segment
independently. Also, to have the ability for each segment, to raise its own
funding for growth and expansion.

On April 14, 2004, eCom filed Form 10QSB, file number 000-23617, accession
number 0001000459-04-000005.  As stated in ITEM 2, Management's Discussion and
Analysis, 'All ten (10) business subsidiaries have been spun off into
independent operating public companies.'

On May 24, 2004, American Capital Holdings, Inc., a spin-off of eCom formerly
known as USA SportsNet, Inc., filed a Form 10SB, file number 000-50776,
accession number 0001288012-04-000001,SEC CIK number 0001288012,with the United
States Securities & Exchange Commission ("SEC").  On July 27, 2004 American
Capital Holdings, Inc.'s Form 10SB was ruled effective by the SEC.

On June 4, 2004, a corporate resolution was proposed, passed and signed by
David Panaia, Chairman/Secretary/CEO, Richard C. Turner, Director and Treasurer
and Barney A. Richmond, Director and President.  Based on Mr. Richmond's past
restructuring experience, the new Board of Directors re-adopted the December 1,


                                  19
ECOM ECOM.COM, INC.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
        RESULTS OF OPERATIONS AND PLAN OF OPERATION - (CONTINUED)

2003 spin-off plan, pursuant to SEC Staff Legal Bulletin No.4, for the remaining
subsidiaries of eCom. The plan was to create individual public corporations, and
take whatever actions necessary to complete the process of enhancing shareholder
value, including acquisitions and/or mergers.  The individual companies are
listed below:

USA Performance Products, Inc. FL Corp. No. P98000006586  Fed. ID. 65-0812050
eSecureSoft Company            FL Corp. No. P03000138385  Fed. ID. 20-1068608
USAS Digital, Inc.             FL Corp. No. P03000147667  Fed. ID. 20-1069232
Pro Card Corporation           FL Corp. No. P04000015631  Fed. ID. 20-1442373
AAB National Company           FL Corp. No. P04000019818  Fed. ID. 20-1442771
A Classified Ad, Inc.          FL Corp. No. P04000038403  Fed. ID. 20-1447963
A Super Deal.com, Inc.         FL Corp. No. P04000040174  Fed. ID. 20-1449410
Swap and Shop.net Corp.        FL Corp. No. P04000040176  Fed. ID. 20-1449332

The motion in the above described June 4, 2004 Board Resolution included the
instructions for the distribution of stock by its Transfer Agent, Florida
Atlantic Stock Transfer (FAST) to the proper entities when the share
certificates were properly exercised and costs relating to the issuance of
these shares were paid in full.  Notwithstanding, contrary to what board
members Richard Turner and Barney A. Richmond had been previously advised by
Chairman Panaia, eCom was not able to pay FAST the amounts required to send
out the Stock certificates to the shareholders, and accordingly, the shares were
not issued as stated.

On November 29, 2004, an involuntary petition was filed against eCom eCom.com,
Inc. in the United States Southern District Bankruptcy Court (In Re: Case No.
04-34535 BKC-SHF)under Title 11, Chapter 11 of the United States Bankruptcy Code
by petitioning creditors, American Capital Holdings, Inc., Richard Turner,
Barney A. Richmond, and ACHI, Inc.  The Bankruptcy proceedings were initiated in
an effort to restore the shareholder value lost by approximately 6,000+
shareholders as well as implement a viable plan for reimbursement of costs
incurred by American Capital Holdings, Inc., the petitioning creditors, and all
other creditors/vendors who have not been paid.  The aforementioned creditors
are owed in excess of $1 million dollars.  A copy of the June 2, 2005 Chapter
11, Title 11 Amended Involuntary Petition of eCom is posted on the eCom's
website, www.ecomecom.net.

Due to Mr. Panaia's health-related issues, during the period of January through
mid-March 2005, eCom requested three (3) extensions to reply to the above
described Involuntary Chapter 11, Title 11 United States Southern District
Bankruptcy Petition In Re: eComeCom.com, Inc. Case No. 04-34535 BKC-SHF.  With
consideration to Mr. Panaia's declining health, all of the petitioning creditors
voluntarily consented to these extensions. Notwithstanding these voluntary
extensions, and due to the extensive ongoing telephone inquiries from eCom
shareholders who had bought shares in the public marketplace based on the past
public press release representations of Mr. Panaia, the management of American
Capital and the petitioning creditors had no choice but to make past promises
good beginning with getting the spin-off companies in full regulatory


                                      20
ECOM ECOM.COM, INC.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
        RESULTS OF OPERATIONS AND PLAN OF OPERATION - (CONTINUED)

compliance.  This endeavor included the preparation of (a) thirty (30) 10QSB's;
(b); ten (10) 10K's; (c) ten (10) Form 10SB's SEC Registration Statements; (d)
twenty six (26) total State and Federal Tax Returns; (e) ten (10) applications
for the required SEC EDGAR CIK Numbers; (f) and ten (10) of the Transfer Agent-
required Standard & Poor's Cusip Numbers. Additionally, there has been a
tremendous administrative effort in bringing all the spin-off companies current
with respect to public company reporting requirements, including the Sarbanes-
Oxley Act. American Capital's management and the petitioning creditors
accomplished these  tasks to eliminate any further liabilities to eCom
shareholders.

On March 20, 2005, the Chairman/CEO and majority shareholder of eCom, David J.
Panaia, died from health complications. The Company made application to the
United States Bankruptcy Court to appoint Barney A. Richmond  as its new Chief
Executive Officer, whose official appointment was granted by the court on June
6, 2005. Although the process of restoring shareholder value is well underway,
both Mr. Richmond and Mr. Turner plan to stay with the company without
compensation until the proposed reorganization plans of all the companies are
complete.

On March 23, 2005, the aforementioned spin-off companies received
their respective SEC CIK Acceptance Filings, which are outlined below:

Name of                         SEC/EDGAR             Standard & Poor's
Spin-off Company                CIK No.                  Cusip  No.

USA Performance Products, Inc.  CIK 0001321509        90341L 10 2
eSecureSoft Company             CIK 0001321511        296423 10 6
USAS Digital, Inc.              CIK 0001321508        90341K 10 4
Pro Card Corporation            CIK 0001321500        74270Q 10 0
AAB National Company            CIK 0001321506        000303 10 7
A Classified Ad, Inc.           CIK 0001321499        00089Y 10 9
A Super Deal.com, Inc.          CIK 0001321507        00210R 10 6
Swap and Shop.net Corp.         CIK 0001321510        869894 10 5

In order to facilitate a more reasonable share structure based on the company's
existing financial assets, on May 26, 2005 the Board approved a resolution
authorizing a 100-to-1 Reverse Split of the outstanding 49,955,112 shares of the
spin-off companies.  Each company will purchase all fractional shares at market
price, thereby resulting in total outstanding shares of 499,503 as of May 27,
2005.  The Record Date for the remaining spin-offs was set as May 27, 2005, and
all share certificates due to the shareholders of the above referenced companies
were mailed on June 2, 2005.

A group of several of American Capital Holdings, Inc.'s and other outside
shareholders have designated resources to capitalize and complete viable
business plans for the all of the above referenced spin-off companies. To begin
the process of paying expenses relating to the commencement of their respective
business purposes, on May 31, 2005 several new shareholders provided initial

                                      21

ECOM ECOM.COM, INC.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
        RESULTS OF OPERATIONS AND PLAN OF OPERATION - (CONTINUED)

funding of $400,000 to eight (8) of the above referenced companies. This funding
will be reflected in each company's forthcoming respective Form 10SB audits and
filings, which are planned to be filed by July 8, 2005. This initial funding is
to cover legal, accounting and other expenses, including due diligence costs
related to proposed forthcoming acquisitions.  More funding is planned for each
company in accordance with 506 Reg. D Private Placement procedures, which will
become available only to accredited investors.  Additionally, a plan is being
formulated, subject to bankruptcy court approval, which will provide a 100%
payout to all of eCom's outstanding creditors.  The new management believes
these efforts combined with execution of the new business plans not only will
recapture the lost shareholder value of eCom, but will also enhance the
viability of future long term shareholder value as well. Acquisitions
negotiations are underway and will be separately announced upon completion.
Management is confident in their ability to execute these forthcoming plans.

On May 16, 2005, eCom and its creditors attended the first status conference in
the United States Bankruptcy Court - Southern District of Florida (In Re: Case
No. 04-34535 BKC-SHF) in front of the Honorable Judge Steven Friedman.
An order was granted to the petitioning creditors adjudicating eCom as a debtor
under Chapter 11, Title 11 of the United States Bankruptcy Code.  The Order
included specific instructions for eCom to retain bankruptcy counsel by June 4,
2005.

Pursuant to SEC Staff Legal Bulletin No.4, the issuance of the all the share
certificates of the above referenced spin-off companies were sent via certified
mail on June 2, 2005 to the shareholders of record as of May 27, 2005.  The
shareholder list and Certified Mail numbers are appended hereto as exhibit 99.2.

On June 3, 2005, eCom, through a $100,000 Debtor In Possession Financing
Agreement with American Capital Holdings, Inc., entered into an engagement
agreement to retain the legal services of Kluger, Peretz, Kaplan & Berlin to
represent the Company in its aforementioned reorganization plans. Both of the
financing and legal representation agreements were ordered by the Bankruptcy
Court at a hearing which took place June 6, 2005.

On behalf of eCom, American Capital Holdings has filed the requisite filings to
bring eCom current.  The accession number eCom's November 30, 2004 Form 10-QSB
is 0001000459-05-000003, and the accession number for eCom's February 28, 2005
Form 10-QSB is 0001000459-05-000004 eCom's file number is 000-23617.

On June 6, 2005, a second bankruptcy status conference was held in front of the
Honorable Judge Steven Friedman.  Two (2) motions were heard with resulting
court approval.  One was an Court Order for eCom to retain the legal services of
Kluger, Peretz, Kaplin & Berlin P.L.  The second Court Order was the approval of
Barney A. Richmond as the new Chief Executive Officer of eCome Com.com, Inc.
Mr. Richmond has significant experience in corporate and bankruptcy
reorganizations. Judge Friedman's court order included instructions for Mr.
Richmond and Kluger Peretz to commence with the preparation a viable plan of
reorganization for eCom and all of the above described spinoff companies, which
process is significantly underway including the completion of the May 31, 2005

                                    22
ECOM ECOM.COM, INC.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
        RESULTS OF OPERATIONS AND PLAN OF OPERATION - (CONTINUED)

audits and preparation of the Forms 10-SB for all the above-referenced spinoff
companies.

Section 1145 of the United States Bankruptcy Code allows the Court to use the
Exemption of Securities Laws with respect to a qualified reorganization plan,
which the Debtor and aforementioned subsidiary spinoff companies plan to use,
which was discussed during the aforementioned June 6, 2005 Court Hearing.  The
above described June 6, 2005 Court Orders are appended herein as Exhibit 99.7.
Electronic copies of the May 16, 2005 and June 6, 2005 court transcripts are
available on the eCom website, www.ecomecom.net.

On July 25, 2005, a third bankruptcy hearing was held in front of the Honorable
Judge Steven Friedman.  Two (2) orders were granted by the court. The first
order granted was: the Debtor is authorized to obtain post-petition financing
inthe amount of $100,000.00 from American Capital Holdings, Inc. on the terms
and conditions set forth in the motion. The second order granted was:

Debtor-in-Possession's Motion for Authorization to: (I) Provide Electronic
Service Upon Equity Security Holders and (II) Utilize Executive Mail Service
forPurposes of Coordinating and Effectuating Service Upon Equity Security
Holders. Electronic copies of the July 25, 2005 transcripts are available on the
eCom eCom.com, Inc. website.

During April 2006, the petitioning creditors of eCom eCom.com;  Barney A.
Richmond, Richard C. Turner, and American Capital Holdings, Inc. retained the
law firm of Schiff Hardin LLP of Atlanta GA and Chicago IL.  The firm of Schiff
Hardin, was retained to assist with United States Securities & Exchange
Commission ("SEC") related matters, their legal representation is at no cost to
eCom.   During June 2006 Schiff Hardin prepared a final joint plan of
reorganization which has been reviewed by the "SEC".  Personnel at the SEC
Atlanta Regional offices have completed their suggestions to the plan.   Schiff
Harding together with the debtor's attorney Kluger, Peretz, Kalplan, Berlin, are
currently finalizing the plan. The joint plan of reorganization will be
submitted to the United States Bankruptcy Court as soon as it is finalized.

On May 3, 2006 the United States Trustee entered a 'Motion of U.S. Trustee to
Dismiss Case or Convert to a  Case Under Chapter 7'.  On June 13, 2006 Schiff
Hardin sent a letter, at the request of Mr. Gordon Robinson, Esq. of the SEC to
Ms. Denyse Heffner of the U.S. Trustee's office to request postponing this June
19, 2006 hearing.  A copy of this letter was appended as Exhibit No. 1 on the
May 2006 Debtor's Monthly Financial Report filed with the court on June 16,
2006.  On June 15, 2006 the United States Trustee's office filed a Motion with
the United States Bankruptcy Court which is titled "AGREED UNITED STATES
TRUSTEE'S EX PARTE MOTION FOR CONTINUANCE OF HEARING".  A copy of this Motion
was appended as Exhibit No. 2 on the May 2006 Debtor's Monthly Financial Report
filed with the court on June 16, 2006.  Petitioning creditor, American Capital
Holdings, Inc. has agreed to pay the United States Trustee any incurred fees.

On July 7, 2006 the court ordered that the hearing to consider the US Trustee's
Motion to Convert or Dismiss Case has been rescheduled for August 28, 2006 at
4:00 p.m.
                                    23
ECOM ECOM.COM, INC.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
        RESULTS OF OPERATIONS AND PLAN OF OPERATION - (CONTINUED)


The "Joint Plan of Reorganization of Debtor and American Capital Holdings, Inc."
was filed on August 18, 2006 was attached as exhibit 99.4 on the eCom eCom.com
May 31, 2006 Form 10-KSB filed on August 29, 2006.

The "Disclosure Statement for Joint Plan of Reorganization of Debtor and
American Capital Holdings, Inc." was filed on August 25, 2006 was attached as
exhibit 99.5 on the eCom eCom.com May 31, 2006 Form 10-KSB.

On August 31, 2006 the Honorable Judge Steven H. Friedman signed orders:
   1:  Setting hearing to consider approval of Disclosure Statement
   2:  Setting deadline for filing objections to Disclosure Statement
   3:  Directing plan proponents to serve notice

The hearing will be held on October 30, 2006 at 2:00 pm at the United States
Bankruptcy Court, Southern District of Florida, West Palm Beach Division.
Also on October 30, 2006, there will be a hearing to consider the Motion to
Convert this Chapter 11 Case to Chapter 7, and the Motion to Dismiss Case Filed
by the U.S. Trustee.

On December 28, 2006 the 'First Amended Joint Plan of Reorganization of Debtor
and American Capital Holdings, Inc.' and 'First Amended Disclosure Statement for
First Amended Joint Plan of Reorganization of Debtor and American Capital
Holdings, Inc.' were filed with the Unites States Bankruptcy Court, Southern
District of Florida, West Palm Beach Division.  These two documents were
attached to the eCom November 30, 2006 Form 10QSB, SEC accession number
001000459-07-000001, as exhibits 99.1. and 99.2.

The plan, which is subject to Bankruptcy Court approval, calls for the issuance
of Thirty One Million Five Hundred Ninety Three Thousand Sixty Four (39,093,064)
Common Shares to the Creditors listed in Exhibit "A" of the Plan.  It is the
intent of American Capital Holdings, Inc., if the Plan of Reorganization is
confirmed by the Bankruptcy Court, to distribute Twenty Three Million Two
Hundred Eight Thousand Three Hundred Eight One (23,280,381) common shares as a
dividend to American Capital Holdings, Inc's  shareholders.  The proposed date
of record for this proposed stock dividend, which is subject to Bankruptcy Court
approval, will be five (5) business days subsequent to the Plan of
Reorganization's final hearing by the Bankruptcy Court.  Prior to the
distribution of the eCom shares, American Capital Holdings is going to verify
that it is not deemed an underwriter by the SEC.  If American Capital Holdings
is deemed to be an underwriter of securities, additional registrations may be
required which could delay the stock distribution.

A transcript of the March 12, 2007 confirmation hearing is attached as Exhibit
99.1.  The Order Confirming the First Amended Joint Plan of Reorganization of
Debtor and American Capital Holdings, Inc. as Modified was signed by Judge
Friedman on March 23, 2007 and is attached as Exhibit 99.2.  This order may also
be viewed at the eCom website www.ecomecom.net under the bankruptcy link.  A
post confirmation status conference is scheduled for Wednesday May 9, 2007 at
1:30 pm at 1515 North Flagler Drive, Room 801, West Palm Beach, Florida.

                                    24
ECOM ECOM.COM, INC.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
        RESULTS OF OPERATIONS AND PLAN OF OPERATION - (CONTINUED)


Comparison of Results of Operations - Nine Months Ended February 28, 2007 vs.
Nine Months Ended February 28, 2006.

Revenue for the Nine Months ended February 28, 2007 and 2005 was $0.

Depreciation expense, recorded in cost of sales was $110 for the nine months
ended February 28, 2007 and $165 for the nine months ended February 28 2006.

Total operating expenses for the nine months ended February 28, 2007 was 159,193
compared to $47,097 for the nine months ended February 28, 2006 due to the
increas in attorney fees as a result of the bankruptcy reorganization.

The operations for the nine Months ended February 28, 2007 resulted in a net
loss of $159,193 versus a net loss of $273,0636 recorded in the nine months
ended February 28, 2006.  The net loss during the nine months ended February 28,
2006 included a $225,966 write-down of debt due from USA Performance Products.
Management has determined that the debt is no longer collectable.

No provision for federal and state income taxes has been recorded because the
Company has incurred net operating losses since inception. The net operating
loss carry-forwards as of February 28, 2007 totals approximately $7,100,000.
These carry-forwards will be available to offset future taxable income.  If not
used, the operating loss carry-forwards will expire from 2010 to 2019.  The
Company does not believe that the realization of the related deferred income tax
assets meets the criteria required by generally accepted accounting principles
and, accordingly, deferred income tax assets have remained at $0 as of February
28, 2007.

Liquidity and Capital Resources

As of February 28, 2007, current assets totaled $55,443 compared to $66,815 at
May 31, 2006.  Prepaid Expenses decreased from $65,027 at May 31, 2006 to $10 at
February 28, 2007 due to the realization of attorney fees during the nine months
ending February 28, 2007.  Cash increased from $508 at May 31, 2006 to $45,610
at February 28, 2007.

Net cash used in operating activities was $59,177 and $111,220 for the nine
months ended February 28, 2007 and 2006 respectively.

Financing activities provided net cash of $116,039 during the prior year nine
month period due to financing received from American Capital Holdings as debtor
in possession financing.  Financing activities provided $104,279 during the
current year nine month period due to the addition of funds deposited to the
eCom eCom escrow account.

To the extent that additional funds are required to support operations or to
expand our business, we may sell additional equity, issue debt or obtain other
credit facilities through financial institutions.  Any sale of additional
equity securities will result in dilution to our shareholders.

                                    25
ECOM ECOM.COM, INC.

ITEM 3. CONTROLS AND PROCEDURES

Evaluation of the Company's Disclosure Controls and Internal Controls:
Within the 90 days prior to the date of this Quarterly Report on Form 10-QSB,
the Company evaluated the effectiveness of the design and operation of its
'disclosure controls and procedures'("Disclosure Controls").  This 'evaluation'
("Controls Evaluation") was done under the supervision and with the
participation of management, including the Chief Executive Officer ("CEO") and
Chief Financial Officer ("CFO").  As a result of this review, the Company
adopted guidelines concerning disclosure controls and the establishment of a
disclosure control committee made up of senior management.

Limitations on the Effectiveness of Controls:
The Company's management, including the CEO and CFO, does not expect that its
Disclosure Controls or its 'internal controls and procedures for financial
reporting' ("Internal Controls")will prevent all error and all fraud. A control
system, no matter how well conceived and managed, can provide only reasonable
assurance that the objectives of the control system are met.  The design of a
control system must reflect the fact that there are resource constraints, and
the benefits of controls must be considered relative to their costs.  Because of
the inherent limitations in all control systems, no evaluation of controls can
provide absolute assurance that all control issues and instances of fraud, if
any, within the Company have been detected. These inherent limitations include
the realities that judgments in decision-making can be faulty, and that
breakdowns can occur because of simple error or mistake.  Additionally, controls
can be circumvented by the individual acts of some persons, by collusion of two
or more people, or by management override of the control.  The design of any
system of controls also is based in part upon certain assumptions about the
likelihood of future events, and there can be no assurance that any design will
succeed in achieving its stated goals under all potential future conditions;
over time, control may become inadequate because of changes in conditions, or
the degree of compliance with the policies or procedures may deteriorate.
Because of the inherent limitations in a cost-effective control system,
misstatements due to error or fraud may occur and not be detected.

Conclusions:
Based upon the Controls Evaluation, the CEO and CFO have concluded that, subject
to the limitations noted above, the Disclosure Controls are effective to timely
alert management to material information relating to the Company during the
period when its periodic reports are being prepared.

In accordance with SEC requirements, the CEO and CFO note that, since the date
of the Controls Evaluation to the date of this Quarterly Report, there have been
no significant changes in Internal Controls or in other factors that could
significantly affect Internal Controls, including any corrective actions with
regard to significant deficiencies and material weaknesses.





                                    26



PART II. OTHER INFORMATION

ITEM 1. Legal Proceedings.

On November 29, 2004, an involuntary petition was filed against eCom eCom.com,
Inc. in the United States Southern District Bankruptcy Court (In Re: Case No.
04-34535 BKC-SHF)under Title 11, Chapter 11 of the United States Bankruptcy
Code by petitioning creditors, American Capital Holdings, Inc., Richard
Turner, Barney A. Richmond, and ACHI, Inc.  The Bankruptcy proceedings were
initiated in an effort to restore the shareholder value lost by approximately
6,000+ shareholders as well as implement a viable plan for reimbursement of
costs incurred by American Capital Holdings, Inc., the petitioning creditors,
and all other creditors/vendors who have not been paid.  The aforementioned
creditors are owed in excess of $1 million dollars.  A copy of the June 2,
2005 Chapter 11, Title 11 Amended Involuntary Petition of eCom is posted on
the eCom's website, www.ecomecom.net.


ITEM 2. Changes in Securities.
        None

ITEM 3. Defaults Upon Senior Securities.
        None

ITEM 4. Submission of Matters to a Vote of Security Holders.
        None

ITEM 5. Other Events.
        None


ITEM 6. Exhibits and Reports on Form 8-K.
(a) Exhibits:

    Exhibit 31.1  Certification required under Section 302 of
                  the Sarbanes-Oxley Act of 2002 by the CE0 on page    34

    Exhibit 31.2  Certification required under Section 302 of
                  the Sarbanes-Oxley Act of 2002 by the CFO on page    35

    Exhibit 32    Certification of CEO and CFO Pursuant to
                  Section 906 of the Sarbanes-Oxley Act on page        36

    Exhibit 99.1  Transcript of the March 12, 2007 Confirmation Hearing
                  of debtor eCom eCom.com, Inc.

    Exhibit 99.2  Order dated March 23, 2007 Confirming the First Amended
                  Joint Plan of Reorganization of Debtor and American Capital
                  Holdings, Inc. as Modified







                                    27
ECOM ECOM.COM, INC.


 (b) Reports on Form 8-K:

    Form 8-K filed March 29, 2007
           accession number 0001000459-07-000004 stating:
           On March 12, 2007, an Order confirming eCom eCom.com's ("eCom")
           Disclosure Statement and Reorganization Plan in the United States
           Florida Southern District Bankruptcy Court in re: Case No. 04-35435
           was entered by the Honorable Judge Steven H. Friedman.  The
           March 12, 2007 Court Transcript was filed with the Clerk of Florida
           Southern District Bankruptcy Court on March 27, 2007.


    Form 8-K filed March 30, 2007
           accession number 0001000459-07-000006 stating:
           On March 23, 2007 an Order Confirming First Amended Joint Plan of
           Reorganization of Debtor and American Capital Holdings, Inc. was
           issued by the Honorable Judge Steven H. Friedman of the United
           States Florida Southern District Bankruptcy Court re: Case No.
           04-35435.  A copy of this March 23, 2007 order can be viewed
           at www.ecomecom.net under the "Bankruptcy News Information" link.




                                SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunder duly authorized.
eCom eCom.com, Inc.

April 14, 2007                    By:  /s/  Barney A. Richmond
                                      Barney A. Richmond,
                                      Chief Executive Officer

April 14, 2007                    By:  /s/  Richard C. Turner
                                      Richard C. Turner,
                                      Chief Financial Officer















                                     28
Exhibit 31.1

CERTIFICATION REQUIRED UNDER SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Barney A. Richmond, certify that:
(1) I have reviewed this quarterly report on Form 10-Q of eCom eCom.com Inc.;
(2) Based on my knowledge, this quarterly report does not contain any untrue
    statement of a material fact or omit to state a material fact necessary to
    make the statements made, in light of the circumstances under which such
    statements were made, not misleading with respect to the period covered by
    this quarterly report;
(3) Based on my knowledge, the financial statements, and other financial
    information included in this quarterly report, fairly present in all
material respects the financial condition, results of operations and cash
flows of the registrant as of, and for, the periods presented in this
quarterly report;
(4) The registrant's other certifying officer and I are responsible for
    establishing and maintaining disclosure controls and procedures (as defined
    in Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:
   (a) designed such disclosure controls and procedures to ensure that material
       information relating to the registrant, including its consolidated
       subsidiaries, is made known to us by others within those entities,
       particularly during the period in which this quarterly report is
       prepared;
   (b) evaluated the effectiveness of the registrant's disclosure controls and
       procedures as of a date within 90 days prior to the filing date of this
       quarterly report (the "Evaluation Date"); and
   (c) presented in this quarterly report our conclusions about the
       effectiveness of the disclosure controls and procedures based on our
       evaluation as of the Evaluation Date;
(5) The registrant's other certifying officer and I have disclosed, based on
    our most recent evaluation, to the registrant's auditors and the audit
    committee of registrant's board of directors (or persons performing the
    equivalent function):
   (a) all significant deficiencies in the design or operation of internal
       controls which could adversely affect the registrant's ability to record,
       process, summarize and report financial data and have identified for the
       registrant's auditors any material weaknesses in internal controls; and
   (b) any fraud, whether or not material, that involves management or other
       employees who have a significant role in the registrant's internal
       controls.
(6) The registrant's other certifying officer and I have indicated in this
    quarterly report whether or not there were significant changes in internal
    controls or in other factors that could significantly affect internal
    controls subsequent to the date of our most recent evaluation, including any
    corrective actions with regard to significant deficiencies and material
    weaknesses.

Date: April 14, 2007

/s/ Barney A. Richmond
--------------------------
Barney A. Richmond
Chief Executive Officer


                                    29
Exhibit 31.2

CERTIFICATION REQUIRED UNDER SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Richard C. Turner, certify that:
(1) I have reviewed this quarterly report on Form 10-Q of eCom eCom.com Inc.;
(2) Based on my knowledge, this quarterly report does not contain any untrue
    statement of a material fact or omit to state a material fact necessary to
    make the statements made, in light of the circumstances under which such
    statements were made, not misleading with respect to the period covered by
    this quarterly report;
(3) Based on my knowledge, the financial statements, and other financial
    information included in this quarterly report, fairly present in all
    material respects the financial condition, results of operations and cash
    flows of the registrant as of, and for, the periods presented in this
    quarterly report;
(4) The registrant's other certifying officer and I are responsible for
    establishing and maintaining disclosure controls and procedures (as defined
    in Exchange Act Rules 13a-14 and 15d-14) for the registrant and we have:
   (a) designed such disclosure controls and procedures to ensure that material
       information relating to the registrant, including its consolidated
       subsidiaries, is made known to us by others within those entities,
       particularly during the period in which this quarterly report is
       prepared;
   (b) evaluated the effectiveness of the registrant's disclosure controls and
       procedures as of a date within 90 days prior to the filing date of this
       quarterly report (the "Evaluation Date"); and
   (c) presented in this quarterly report our conclusions about the
       effectiveness of the disclosure controls and procedures based on our
       evaluation as of the Evaluation Date;
(5) The registrant's other certifying officer and I have disclosed, based on
    our most recent evaluation, to the registrant's auditors and the audit
    committee of registrant's board of directors (or persons performing the
    equivalent function):
   (a) all significant deficiencies in the design or operation of internal
       controls which could adversely affect the registrant's ability to record,
       process, summarize and report financial data and have identified for the
       registrant's auditors any material weaknesses in internal controls; and
   (b) any fraud, whether or not material, that involves management or other
       employees who have a significant role in the registrant's internal
       controls.
(6) The registrant's other certifying officer and I have indicated in this
    quarterly report whether or not there were significant changes in internal
    controls or in other factors that could significantly affect internal
    controls subsequent to the date of our most recent evaluation, including any
    corrective actions with regard to significant deficiencies and material
    weaknesses.

Date: April 14, 2007

/s/ Richard C. Turner
---------------------------
Richard C. Turner
Chief Financial Officer


                                    30
Exhibit 32

CERTIFICATIONS OF CEO AND CFO PURSUANT TO SECTION 906 OF THE
SARBANES-OXLEY ACT

CERTIFICATION PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
(18 U.S.C. SECTION 1350)

In connection with the Quarterly Report of eCom eCom.com Inc., a Florida
corporation (the "Company"), on Form 10-QSB for the period ending February 28,
2007, as filed with the Securities and Exchange Commission (the "Report"),
Barney A. Richmond, Chief Executive Officer of the Company and Richard C.
Turner, Chief Financial Officer of the Company, respectively, do each hereby
certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C.
1350), that to his knowledge:

(1) The Report fully complies with the requirements of section 13(a) or 15(d)
of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material
respects, the financial condition and result of operations of the Company.

      /s/    Barney A. Richmond

      Barney A. Richmond
      Chief Executive Officer
      April 14, 2007


      /s/     Richard C. Turner

      Richard C. Turner
      Chief Financial Officer
      April 14, 2007




[A signed original of this written statement required by Section 906 has been
provided to eCom eCom.com Inc. and will be retained by eCom eCom.com Inc.
and furnished to the Securities and Exchange Commission or its staff upon
request.]

Exhibits to Form 10-QSB will be provided to shareholders of the Registrant
upon written request addressed to eCom eCom.com, Inc., 1016 Clemmons Street,
Suite 302, Jupiter, Florida 33477. Any exhibits furnished are subject to a
reasonable photocopying charge.

The Securities and Exchange Commission has not approved or disapproved of
this Form 10-QSB and Annual Report to Shareholders nor has it passed upon its
accuracy or adequacy.


                                      31