----

----

**UNITED        STATES**

**SECURITIES        AND EXCHANGE COMMISSION**

**Washington,        DC 20549**

----

**FORM        10-QSB**

----

| (MARK                  ONE) |                                                                                                                              |
|-----------------------------|-----------------------------------------------------------------------------------------------------------------------------------|
| **x**                       | **QUARTERLY REPORT UNDER                  SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF                  1934** |
|                        | **For                  the quarterly period ended September 30,                  2007**                                 |
|                        |
| **OR**                      |
|                        |
| **o**                       | **TRANSITION                  REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                  ACT**            |
|                        | **For                  the transition period from  ______________ to                  ______________**                       |

**Acacia          Automotive, Inc.**

| **Texas**                                     | **1-14088**                            | **75-2095676**                       |
|-----------------------------------------------|----------------------------------------|--------------------------------------|
| (State                  or other jurisdiction | (Commission                  File No.) | (IRS                  Employer       |
| of                  incorporation)            |                                   | Identification                  No.) |

**The        Gardner Building – Suite 104 5214 Maryland Way, Brentwood, TN        37027 **

**(615)          309-0644**

**3512              East Silver Springs Blvd. – #243, Ocala, FL34470**

----

**PART      I – FINANCIAL INFORMATION**

**ACACIA      AUTOMOTIVE, INC.**

*(FORMERLY      GIBBS CONSTRUCTION, INC.)*

**BALANCE      SHEETS**

|                                                                                                                         |       |                                 |       |       |                              |       |
|------------------------------------------------------------------------------------------------------------------------------|------------|--------------------------------------|------------|------------|-----------------------------------|------------|
|                                                                                                                         |       | **September                    30,** | ** ** | ** ** | **December                  31,** | ** ** |
| **  **                                                                                                             | ** ** | **2007**                             | ** ** | ** ** | **2006**                          |       |
|                                                                                                                         |       | (Unaudited)                          |       |       |  (Audited)                   |       |
| *   ***ASSETS**                                                                      |       |
| ***   ***CURRENT                  ASSETS                                                                      |       |                                 |       |       |                              |       |
|    Cash                                                                                                       |       | $                                    | 296,982    |       |                              | $          | 1,432 |   |
|    Accounts                  receivable                                                                       |       |                                 | 18,328     |       |                              |       | - |   |
|    Employee                  receivables                                                                      |       |                                 | 294        |       |                              |       | - |   |
|    Deposits                  and prepaid expenses                                                             |       |                                 | 10,562     |       |                              |       | - |   |
|    Prepaid                  Expense                                                                           |       |                                 | –    |       |                              |       | 469 |   |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    Total                  Current Assets                                                                      |       |                                 | 326,166    |       |                              |       | 1,901 |   |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    PROPERTY                  AND EQUIPMENT, net                                                               |       |                                 | 115,871    |       |                              |       | 28,205 |   |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    OTHER                  ASSETS                                                                              |       |                                 |       |       |                              |       |   |   |
|    Goodwill                                                                                                   |       |                                 | 427,929    |       |                              |       | - |   |
|    Customer                  list, net of amortization                                                        |       |                                 | 356,250    |       |                              |       | - |   |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    Total                  Other Assets                                                                        |       |                                 | 784,179    |       |                              |       | - |   |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    Total                  Assets                                                                              |       | $                                    | 1,226,216  |       |                              | $          | 30,106 |   |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    **LIABILITIES                  AND STOCKHOLDERS’ DEFICIT**        |       |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    CURRENT                  LIABILITIES                                                                       |       |                                 |       |       |                              |       |   |   |
|    Accounts                  Payable                                                                          |       | $                                    | 19,404     |       |                              | $          | 54,363 |   |
|    Accrued                  Liabilities                                                                       |       |                                 | 57,016     |       |                              |       | 239,395 |   |
|    Due                  to Stockholder                                                                        |       |                                 | 18,810     |       |                              |       | 10,765 |   |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    Total                  Liabilities                                                                         |       |                                 | 95,230     |       |                              |       | 304,523 |   |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    Stockholders’                  Deficit                                                               |       |                                 |       |       |                              |       |   |   |
|    Series                  A Preferred Stock, $0.001 par value; 525,000                                       |       |                                 |       |       |                              |       |   |   |
|    shares                  authorized, issued and outstanding                                                 |       |                                 | –    |       |                              |       | 525 |   |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    Preferred                  Stock, $0.001 par value 1,475,000                                               |       |                                 |       |       |                              |       |   |   |
|    shares                  authorized; none issued and outstanding                                            |       |                                 | –    |       |                              |       | – |   |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    Common                  Stock, $0.001 par value, 150,000,000                                               |       |                                 |       |       |                              |       |   |   |
|    shares                  authorized; 11,972,523 and 9,935,023                                               |       |                                 |       |       |                              |       |   |   |
|    shares                  issued and outstanding, respectively                                               |       |                                 | 11,972     |       |                              |       | 9,935 |   |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    Paid-In-Capital                                                                                            |       |                                 | 9,107,704  |       |                              |       | 5,703,930 |   |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    Retained                  Deficit                                                                          |       |                                 | (7,988,690 | )          |                              |       | (5,988,807 | ) |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    Total                  Stockholders’ Equity (Deficit)                                                |       |                                 | 1,130,986  |       |                              |       | (274,417 | ) |
|                                                                                                                         |       |                                 |       |       |                              |       |   |   |
|    Total                  Liabilities and Stockholders’ Deficit                                         |       | $                                    | 1,226,216  |       |                              | $          | 30,106 |   |

----

**ACACIA      AUTOMOTIVE, INC.**

*(FORMERLY      GIBBS CONSTRUCTION, INC.)*

**STATEMENTS      OF OPERATIONS**

**(UNAUDITED)**

|                                                       |   |   | **Three                  Months Ended** |   |   |   | **Nine                  Months Ended**  |   |
|------------------------------------------------------------|--------|--------|-----------------------------------------|--------|--------|--------|----------------------------------------------|--------|
|                                                       |   |   | **September                  30**       |   |   |   | **September                  30,**           |   |
|                                                       |   |   | **2007**                           |   |   |   | **2006**                                |   |   |   | **2007**  |   |   |   | **2006**  |   |
|                                                       |   |   |                                    |   |   |   |                                         |   |   |   |   |   |   |   |   |   |
| **REVENUES**                                               |   | $      | 188,753                                 |   |   | $      | –                                      |   |   | $ | 188,753 |   |   | $ | – |   |
|                                                       |   |   |                                    |   |   |   |                                         |   |   |   |   |   |   |   |   |   |
| **OPERATING                  EXPENSES**                    |   |   |                                    |   |   |   |                                         |   |   |   |   |   |   |   |   |   |
| Employee                  Compensation                     |   |   | 192,542                                 |   |   |   | –                                      |   |   |   | 1,418,307 |   |   |   | – |   |
| General                  And                               |   |   |                                    |   |   |   |                                         |   |   |   |   |   |   |   |   |   |
|    Administrative                  Expenses |   |   | 160,430                                 |   |   |   | 124,176                                      |   |   |   | 247,491 |   |   |   | 124,176 |   |
| Depreciation                                               |   |   | 25,366                                  |   |   |   | 424                                          |   |   |   | 29,010 |   |   |   | 424 |   |
| Beneficial                  Conversion                     |   |   |                                    |   |   |   |                                         |   |   |   |   |   |   |   |   |   |
|    of                  Preferred Stock      |   |   | –                                 |   |   |   | –                                      |   |   |   | 500,000 |   |   |   | – |   |
| Operating                  Loss                            |   |   | (189,585                                | )      |   |   | (124,600                                     | )      |   |   | (2,006,055 | ) |   |   | (124,600 | ) |
|    Interest                  Income         |   |   | 3,228                                   |   |   |   | –                                      |   |   |   | 6,172 |   |   |   | – |   |
| Net                  Loss Before Income Taxes              |   |   | (186,357                                | )      |   |   | (124,600                                     | )      |   |   | (1,999,883 | ) |   |   | (124,600 | ) |
| Income                  Tax Expense                        |   |   | –                                 |   |   |   | –                                      |   |   |   | – |   |   |   | – |   |
|                                                       |   |   |                                    |   |   |   |                                         |   |   |   |   |   |   |   |   |   |
| **NET                  LOSS**                              |   |   | (186,357                                | )      |   | $      | (124,600                                     | )      |   | $ | (1,999,883 | ) |   | $ | (124,600 | ) |
|                                                       |   |   |                                    |   |   |   |                                         |   |   |   |   |   |   |   |   |   |
| **BASIC                  AND FULLY DILUTED**               |   |   |                                    |   |   |   |                                         |   |   |   |   |   |   |   |   |   |
| **   LOSS                  PER SHARE**      |   |   |                                    |   |   |   |                                         |   |   |   |   |   |   |   |   |   |
|                                                       |   |   |                                    |   |   |   |                                         |   |   |   |   |   |   |   |   |   |
|    Loss                  Per Share          |   | $      | (0.02                                   | )      |   | $      | (0.02                                        | )      |   | $ | (0.18 | ) |   | $ | (0.04 | ) |
|                                                       |   |   |                                    |   |   |   |                                         |   |   |   |   |   |   |   |   |   |
|    Weighted                  Average Number |   |   |                                    |   |   |   |                                         |   |   |   |   |   |   |   |   |   |
|    Of                  Common Share         |   |   |                                    |   |   |   |                                         |   |   |   |   |   |   |   |   |   |
| **   **Outstanding                          |   |   | 11,873,000                              |   |   |   | 5,391,250                                    |   |   |   | 10,860,000 |   |   |   | 2,821,000 |   |
|                                                       |   |   |                                    |   |   |   |                                         |   |   |   |   |   |   |   |   |   |

----

**ACACIA        AUTOMOTIVE, INC.**

*(FORMERLY        GIBBS CONSTRUCTION, INC.)*

**STATEMENT        OF CASH FLOWS**

**(UNAUDITED)**

|                                                                                               |   | **Nine                  Months Ended**    |       |
|----------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------|------------|
|                                                                                               |   | **September                  30,**        |       |
|                                                                                               |   | **2007**                                                 |       |   | **2006** |   |
| **Cash                  Flow From Operating Activities**                                           |   |                                                     |       |   |   |   |
| **   **Net                  Loss                                                    |   | $                                                        | (1,999,883 | ) |   | $ | (124,600 | ) |
|    Adjustment                  to reconcile net loss to net cash                    |   |                                                     |       |   |   |   |   |   |
|    used                  in operating activities                                    |   |                                                     |       |   |   |   |   |   |
|    Depreciation                  and amortization                                   |   |                                                     | 24,245     |   |   |   | 424 |   |
|    Common                  stock issued for services                                |   |                                                     | 1,000,000  |   |   |   | 124,176 |   |
|    Stock                  options issued for services                               |   |                                                     | 48,725     |   |   |   | – |   |
|    Beneficial                  Conversion                                           |   |                                                     | 500,000    |   |   |   | – |   |
|    Changes                  in Operating Assets and Liabilities                     |   |                                                     |       |   |   |   |   |   |
|    Accounts                  Receivable                                             |   |                                                     | (18,328    | ) |   |   | – |   |
|    Employee                  Receivables                                            |   |                                                     | (294       | ) |   |   | – |   |
|    Deposits                  and Prepaid Expense                                    |   |                                                     | (10,093    | ) |   |   | – |   |
|    Accounts                  Payable                                                |   |                                                     | (41,133    | ) |   |   | – |   |
|    Accrued                  Liabilities                                             |   |                                                     | (182,379   | ) |   |   | – |   |
|    Due                  to Stockholder                                              |   |                                                     | 8,045      |   |   |   | – |   |
|                                                                                               |   |                                                     |       |   |   |   |   |   |
|    Net                  Cash                  Flow Provided by Operating Activities |   |                                                     | (671,095   | ) |   |   | – |   |
|                                                                                               |   |                                                     |       |   |   |   |   |   |
| **Cash                  Flow Used by Investing Activities**                                        |   |                                                     |       |   |   |   |   |   |
| **   **Purchase                  of Property and Equipment                          |   |                                                     | (58,355    | ) |   |   | – |   |
|                                                                                               |   |                                                     |       |   |   |   |   |   |
| **Cash                  Flow Provided by Financing Activities**                                    |   |                                                     |       |   |   |   |   |   |
| **   **Sale                  of Common Stock                                        |   |                                                     | 1,025,000  |   |   |   | – |   |
|                                                                                               |   |                                                     |       |   |   |   |   |   |
| **Change                  in Cash**                                                                |   |                                                     | 295,550    |   |   |   | – |   |
| **Cash                  at Beginning of Period**                                                   |   |                                                     | 1,432      |   |   |   | – |   |
|                                                                                               |   |                                                     |       |   |   |   |   |   |
| **Cash                  at End of Period**                                                         |   | $                                                        | 296,982    |   |   | $ | – |   |
|                                                                                               |   |                                                     |       |   |   |   |   |   |
| **Supplemental                  Cash Flow Disclosures**                                            |   |                                                     |       |   |   |   |   |   |
| **   **Cash                  paid during year for:                                  |   |                                                     |       |   |   |   |   |   |
|    Interest                                                                         |   | $                                                        | –    |   |   | $ | – |   |
|                                                                                               |   |                                                     |       |   |   |   |   |   |
|    Income                  Taxes                                                    |   | $                                                        | –    |   |   | $ | – |   |
|                                                                                               |   |                                                     |       |   |   |   |   |   |
| **Non-Cash                  Investing and Financing Activities**                                   |   |                                                     |       |   |   |   |   |   |
| **   **Stock                  subscription receivable                               |   | $                                                        | –    |   |   | $ | (48,174 | ) |
|    Preferred                  stock                                                 |   |                                                     | 525        |   |   |   | – |   |
|    Equipment                                                                        |   |                                                     | (1,025     | ) |   |   | 3,813 |   |
|    Common                  Stock                                                    |   |                                                     | (831,062   | ) |   |   | – |   |
|    Additional                  paid-in-capital                                      |   |                                                     | (6,173     | ) |   |   | 44,361 |   |
|    Intangibles                                                                      |   |                                                     | 34,806     |   |   |   | – |   |
|    Accounts                  payable                                                |   |                                                     | 802,929    |   |   |   | – |   |
|                                                                                               |   |                                                     |       |   |   |   |   |   |
|                                                                                               |   | $                                                        | –    |   |   | $ |   – |   |

----

**NOTE      1 - THE COMPANY**

| a)   | Gibbs                transferred all of its assets and liabilities to the Gibbs Construction,                Inc. Creditor Trust (“Trust”). |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|

| b)   | Gibbs                issued 501,000 shares of its authorized but previously unissued common                stock to the Trust in settlement of unsecured creditor                claims. |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c)   | Gibbs                approved issuance of 1,000,000 shares of a newly created preferred                stock,                with an aggregate liquidation preference value of $200,000 and a                six                percent (6%) non-cumulative dividend, to the bonding                surety. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| d)   | Gibbs                issued 4,000,000 shares of its authorized but previously unissued                common                stock to Thacker Asset Management, LLC (TAM), a Texas limited liability                company, in exchange for certain operating assets and the obligation                to                complete certain construction projects of                TAM. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

*Order for Final      Decree*

----

**NOTE      1 - THE COMPANY**

| ·   | Changed                the Company’s name to Acacia Automotive,                Inc. |
|--------------------|-------------------------------------------------------------------------------------------|

| ·   | Authorized                2,000,000 shares of $0.001 par value preferred stock and authorized                the                Board of Directors to: |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| a.)   | set                the number of shares constituting each series of preferred                stock |
|-----------------|----------------------------------------------------------------------------------------------------|

| b.)   | establish                voting rights, powers, preferences and conversion                rights |
|-----------------|--------------------------------------------------------------------------------------------------|

| ·   | Increased                the authorized number of common shares to 150,000,000 and decreased                the                par value to $0.001. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Authorized                a one-for-eight reverse stock split of the Company’s common                stock. |
|--------------------|-------------------------------------------------------------------------------------------------------------------|

| ·   | Designated                525,000 shares of preferred stock as Series A Preferred Stock, with                the                following rights: |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------|

| a.)   | Dividends                can be paid when declared by the Board of Directors but must be also                simultaneously declared on the common                stock. |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b.)   | Series                A Preferred Stock may not be                redeemed. |
|-----------------|-----------------------------------------------------------------------------|

| c.)   | Each                share of Series A Preferred Stock is convertible into one share of                common                stock at the option of the holders. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|

| d.)   | The                holders of Series A Preferred Shares are certified to 50 votes on                all                matters to be voted on by the shareholders of the Company for each                share                of Series A Preferred Stock held. |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Authorized                the issuance of common stock and Series A Preferred Stock for services                rendered and payments of organization expenses on behalf of the                Company: |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| a)   | 8,567,500                shares of common stock |
|----------------|-------------------------------------------------|

| b)   | 525,000                shares of Series A Preferred Stock |
|----------------|-----------------------------------------------------------|

| c)   | Aggregated                issuance fair value was $150,262 |
|----------------|------------------------------------------------------------|

----

**NOTE      2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

* *

**NOTE      3 - RELATED PARTY TRANSACTIONS**

| **Description**                                                 |   | **Amount** |     |
|-----------------------------------------------------------------|--------|------------|----------|
|    Payments                  made by stockholder |   |       |     |
| Opening                  expenses                               |   | $          | 165,218  |   |
| Operating                  expenses                             |   |       | 18,810   |   |
| Equipment                                                       |   |       | 7,248    |   |
| Prepaid                                                         |   |       | 469      |   |
|                                                            |   |       | 191,745  |   |
| Less:                                                           |   |       |     |   |
| Purchase                  of Common Stock                       |   |       | (138,862 | ) |
| Stock                  Purchase Warrant Exercise                |   |       | (2,500   | ) |
| Payment                                                         |   |       | (31,573  | ) |
|                                                            |   |       |     |   |
| Due                  to Stockholder, September 30, 2007         |   | $          | 18,810   |   |

----

**NOTE      3 - RELATED PARTY TRANSACTIONS**

**NOTE      4 - BUSINESS COMBINATION**

| Property                  and equipment    |   | $      | 34,806  |   |
|--------------------------------------------|--------|--------|---------|--------|
| Customer                  list             |   |   | 375,000 |   |
| Goodwill                                   |   |   | 427,929 |   |
| Total                  assets acquired     |   |   | 837,735 |   |
|                                       |   |   |    |   |
| Current                  liabilities       |   |   | (6,173  | )      |
| Total                  liabilities assumed |   |   | (6,173  | )      |
| Net                  assets acquired       |   | $      | 831,562 |   |

** NOTE      5 – PROMISSORY NOTE (LINE OF CREDIT)**

----

**Item      2.  Management’s Discussion and Analysis of Financial Condition and Results      of Operations**

*See Note 1 to the Notes to Financial Statements      herein.*

----

*Liquidity      and Need for Additional Capital*

**Item      3. Controls and Procedures**

----

**PART      - II**

**Item      4. Submission of Matters to a Vote of Security Holders**

| **DIRECTORS**                                            | **FOR**   | **AGAINST** | **ABSTAIN** |
|----------------------------------------------------------|-----------|-------------|-------------|
|    Steve                    Sample        | 9,652,769 | -           | -           |
|    Tony                    Moorby         | 9,652,769 | -           | -           |
|    Danny                    R. Gibbs      | 9,595,509 | 25,000      | 31,250      |
|    Dr.                    James C. Hunter | 9,622,769 | -           | 30,000      |
|    V.                    Weldon Hewitt    | 9,622,769 | -           | 30,000      |
|    David                    Bynum         | 9,627,769 | -           | 25,000      |

| **FOR**                     | **AGAINST** | **ABSTAIN** |
|-----------------------------|-------------|-------------|
|    6,650,519 | -           | 1,250       |

| **FOR**                     | **AGAINST** | **ABSTAIN** |
|-----------------------------|-------------|-------------|
|    9,652,769 | -           | -           |

**Item          5. Other Matters**

**Item      6. Exhibits**

| Exhibit                  Number |   | Description                                                                                                     |
|---------------------------------|--------|-----------------------------------------------------------------------------------------------------------------|
| 31.1                            |   | Rule                    13(a)-14(a)/15(d)-14(a) Certification of Principal Executive                    Officer |
| 32.1                            |   | Section                    1350 Certification of Principal Executive                    Officer                 |

----

**SIGNATURES**

|                                                                                 | **Acacia                Automotive, Inc.** |                                                                              |
|--------------------------------------------------------------------------------------|--------------------------------------------|-----------------------------------------------------------------------------------|
|                                                                                 |                                       |                                                                              |   |
| Dated:                November                15, 2007      | By:                                        | /s/              Steven              L. Sample                                    |   |
|                                                                                 |                                       | Steven              L. Sample                                                     |   |
|                                                                                 |                                       | Chief              Executive Officer and              Principal Financial Officer |   |
|                                                                                 |                                       |                                                                              |   |

----