U.S. Securities and Exchange Commission
                             Washington, D.C. 20549

                                   Form 10-QSB


(Mark One)

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
1934

                For the quarterly period ended September 30, 2006

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

       For the transition period from __________________ to ______________

Commission file number: 1-14088

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

        Texas                                           75-2095676
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(State or other jurisdiction                (IRS Employer Identification No.)
of incorporation or organization)

  1515 East Silver Springs Blvd. - Suite 118.4, Ocala, FL        34470
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         (Address of principal executive offices)              (Zip Code)

                                 (352) 351-4333
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                         (Registrant's telephone number)

 -----------------------------------------------------------------------------
(Former name, former address and former fiscal year, if changed since last
report)

         Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Exchange Act during the past
12 months (or for such shorter period that the registrant was required to file
such reports), and (2) has been subject to such filing requirements for the past
90 days. Yes _ No __X__

         Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, or a non-accelerated filer (Check one):

Large accelerated filer     Accelerated filer         Non-accelerated filer X

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). Yes _X No ____

                      APPLICABLE ONLY TO CORPORATE ISSUERS

State the number of shares outstanding of each of the issuer's classes of common
equity, as of September 30, 2006: 8,561,000.





<PAGE>




                             ACACIA AUTOMOTIVE, INC.

                       (FORMERLY GIBBS CONSTRUCTION, INC.)

                                 BALANCE SHEETS

<TABLE>
<CAPTION>

                                                                                 September 30,          December 31,
                                                                                      2006                   2005
                                                                                  --------------        -------------
                                                                                   (Unaudited)

                                    ASSETS
<S>                                                                              <C>                    <C>
   EQUIPMENT                                                                     $          3,813       $           -
      Less Accumulated Depreciation                                                          (424)                  -
                                                                                 ----------------       -------------

   Total Assets                                                                  $          3,389       $           -
                                                                                 ================       =============



             LIABILITIES AND STOCKHOLDERS' EQUITY

   LIABILITIES                                                                   $              -       $           -
                                                                                 ----------------       -------------



   STOCKHOLDERS' EQUITY:

   Preferred Stock, no par value, 6%
     Non-cumulative dividend, 1,000,000
     shares authorized; none issued and outstanding.                                            -                   -

   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; 9,675,000 and 1,107,500
     shares issued and outstanding, respectively                                            9,675               1,107

   Paid-In-Capital                                                                      5,205,984           5,042,727

   Retained Deficit                                                                    (5,168,434)         (5,043,834)
                                                                                  ----------------      --------------
                                                                                           47,750
     Less common stock subscription receivable                                            (44,361)                  -
                                                                                  ----------------      -------------

   Total Stockholders' Equity                                                               3,389                   -
                                                                                   --------------       -------------

   Total Liabilities and Stockholders Equity                                     $          3,389       $           -
                                                                                   ==============       =============
</TABLE>


         The accompanying notes are an integral part of these financial
                                  statements.
                                       F-1


<PAGE>


                             ACACIA AUTOMOTIVE, INC.

                       (FORMERLY GIBBS CONSTRUCTION, INC.)

                            STATEMENTS OF OPERATIONS

                                   (UNAUDITED)

<TABLE>
<CAPTION>



                                                 Three Months Ended                       Nine Months Ended
                                                    September 30,                             September 30,
                                            ----------------------------------       ------------------------------------
                                                  2006              2005                   2006               2005
                                            --------------     ---------------       ----------------     ---------------

OPERATING EXPENSES
  Non-Employee Services
<S>                                       <C>                  <C>                   <C>                  <C>
     Paid in Common Stock                 $         11,400     $             -       $         11,400     $             -

  General And
     Administrative Expenses                       112,776                   -                112,776                   -
  Depreciation                                         424                                        424
                                          ----------------     ---------------       ----------------     ---------------
Net Operating Loss                                (124,600)                  -               (124,600)                  -

Income Tax Expense                                       -                   -                      -                   -
                                          ----------------     ---------------       ----------------     ---------------

NET LOSS                                  $       (124,600)    $             -       $       (124,600)    $             -
                                          ================     ===============       ================     ===============

BASIC AND FULLY DILUTED
   LOSS PER SHARE

   Loss Per Share                         $          (0.02)    $             -       $         (0.04)     $             -
                                          =================    ===============       ================     ===============

   Weighted Average Number
     Of Common Share
     Outstanding                                 5,391,250           1,107,500              2,821,000           1,107,500
                                          ================     ===============       ================     ===============

</TABLE>















                                       F-2



<PAGE>


                             ACACIA AUTOMOTIVE, INC.

                       (FORMERLY GIBBS CONSTRUCTION, INC.)

                        STATEMENT OF STOCKHOLDERS' EQUITY

                  YEARS ENDED DECEMBER 31, 2003, 2004 AND 2005
              AND NINE MONTHS ENDED SEPTEMBER 30, 2006 (UNAUDITED)




<TABLE>
<CAPTION>


                                     Preferred Stock,  Preferred Stock,                                          Common
                                       No Par Value    $0.001 Par Value     Common Stock                         Stock
                                 --------------------  ----------------  ----------------   Paid-in     Retained Subscription
                                     Shares    Amount  Shares  Amount   Shares   Par Value  Capital     Deficit  Receivable  Total
                                 ---------  ---------  ------- ----   ---------- -------- ---------- ----------- --------  --------


<S>                              <C>        <C>        <C>     <C>    <C>        <C>      <C>        <C>         <C>       <C>
Balance December 31, 2002         1,000,000 $ 200,000        - $  -    8,561,000 $ 85,610 $4,758,224 $(5,043,834)$      -  $      -
2006 Restructuring transactions
  Abandonment of Common
   Shares held by Creditor Trust       -         -           -    -     (501,000)  (5,010)     5,010           -        -         -
  Change in Par Value                  -         -           -    -            -  (72,540)    72,540           -        -         -
  Reverse Stock Split                  -         -           -    -   (7,052,500)  (7,053)     7,053           -        -         -
  Preferred Stock Exchange       (1,000,000) (200,000)                   100,000      100    199,900           -        -         -
                                 ---------- ---------  ------- ----   ---------- -------- ---------- ----------- --------  --------

Restated Balance December 31,
   2002, 2003, 2004 and 2005           -    $    -           - $  -    1,107,500 $  1,107 $5,042,727 $(5,043,834)$      -  $      -

   August 15, 2006
     Stock Issued for
     Services                          -         -      25,000   25      450,000      450     10,925           -        -    11,400

   Stock Issued For Payment of
     Of Expenses and Equipment                         500,000  500    8,117,500    8,118    152,332           -  (44,361)  116,589

Net Loss                               -         -           -    -            -        -          -    (124,600)       -  (124,600)
                                 ---------- ---------  ------- ----   ---------- -------- ---------- ----------- --------  ---------

Balance, September 30,
   2006 (Unaudited)                         $    -     525,000 $525    9,675,000 $  9,675 $5,205,984 $(5,168,434)$(44,361) $  3,389
                                 ========== =========  ======= ====   ========== ======== ========== =========== ========= =========

</TABLE>


              The accompanying notes are an integral part of these
                             financial statements.
                                       F-3


<PAGE>


                             ACACIA AUTOMOTIVE, INC.

                       (FORMERLY GIBBS CONSTRUCTION, INC.)

                             STATEMENT OF CASH FLOWS

                                   (UNAUDITED)
<TABLE>
<CAPTION>


                                                                                Nine Months Ended
                                                                                    September 30,

                                                                             2006                     2005
                                                                       ----------------          -------------

<S>                                                                    <C>                       <C>
NET LOSS                                                               $      (124,600)          $           -
   Adjustment to reconcile net loss to net cash
      used in operating activities
        Common stock issued for services                                        11,400                       -
        Common stock issued for expenses                                       112,776                       -
        Depreciation                                                               424                       -
                                                                       ---------------           -------------

Net Cash Flow Provided by Operating Activities                                       -                       -
                                                                       ---------------           -------------

Net Cash Flow Provided by Investing Activities                                       -                       -
                                                                       ---------------           -------------

Net Cash Flow Provided by Financing Activities                                       -                       -
                                                                       ---------------           -------------

Change in Cash                                                                       -                       -
-       -
Cash at Beginning of Period                                                          -                       -
                                                                       ---------------           -------------

Cash at End of Period                                                  $             -           $           -
                                                                       ===============           =============


Non-Cash Investing and Financing
   Activities:
        Stock subscription receivable                                  $       (44,361)          $           -
        Paid in capital                                                         44,361                       -
        Equipment acquisition                                                    3,813                       -
        Stock subscription receivable                                           (3,813)                      -
                                                                       ---------------           -------------

                                                                       $             -           $           -
                                                                       ===============           =============
</TABLE>












              The accompanying notes are an integral part of these
                             financial statements.
                                       F-4

<PAGE>


                             ACACIA AUTOMOTIVE, INC.

                       (FORMERLY GIBBS CONSTRUCTION, INC.)

                          NOTES TO FINANCIAL STATEMENTS

                               SEPTEMBER 30, 2006

NOTE 1: THE COMPANY

Gibbs Construction, Inc. (Gibbs" or the "Company") was a full service, national
commercial construction company located in Garland, Texas. During 1999, Gibbs
experienced significant losses associated with certain construction projects,
which were bonded by Gibbs' primary bonding surety. In the fourth quarter of
1999, Gibbs' bonding surety notified Gibbs that it would no longer provide
completion and payment bonds for Gibbs' construction projects. Given these
events, Gibbs began a series of negotiations with its bonding surety in December
of 1999, which resulted in a written agreement in January of 2000, whereby the
bonding surety would provide funds to finish certain projects and required Gibbs
to terminate construction on other projects.

These events led to Gibbs' inability to satisfy its debts in the ordinary course
of business and on April 20, 2000, Gibbs Construction, Inc. filed a Petition
pursuant to Chapter 11 of the United States Bankruptcy Code.

On July 28, 2000, Gibbs received permission from its Court of Jurisdiction to
solicit approval of its Plan of Reorganization. Gibbs continued to operate on a
limited basis pending approval of its Plan of Reorganization. The Company did
not obtain a court ordered final decree from the bankruptcy court due to the
difficulties encountered with the implementation of the reorganization plan. All
operating activities ceased in 2002. On June 26, 2006, the bankruptcy trustee
requested and received a Order for Final Decree. The 501,000 shares of common
stock issued to the creditor trust were abandoned and returned to the Company.
These shares have been cancelled.

On July 25, 2006, the Board of Directors of the Company met and approved the
following actions:

o Changed the Company's name to Acacia Automotive, Inc.

o 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

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

o Authorized a one-for-eight reverse stock split of the Company's common stock.

o 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.

                                       F-5
<PAGE>

                             ACACIA AUTOMOTIVE, INC.

                       (FORMERLY GIBBS CONSTRUCTION, INC.)

                          NOTES TO FINANCIAL STATEMENTS

                               SEPTEMBER 30, 2006

NOTE 1: THE COMPANY (Continued)


o 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.) Estimated issuance value is $172,350.

NOTE 2: BASIS OF PRESENTATION

The Company has elected to prepare its financial statements in accordance with
generally accepted accounting principles (United States) with December 31, as
its year end. The financial statements and notes are representations of the
Company's management who are responsible for their integrity and objectivity.

The accompanying financial statements have been prepared in accordance with
generally accepted accounting principles for interim financial information and
with the instructions to Form 10-QSB and Regulation S-X. Accordingly, they do
not include all of the information and footnotes required by generally accepted
accounting principles for complete financial statements. In the opinion of
management, all adjustments considered necessary for a fair representative have
been included. All such adjustments are of a normal and recurring nature. These
financial statements should be read in conjunction with the audited financial
statements as of December 31, 2005. Operating results for the three and nine
months ended September 30, 2006 are not necessarily indicative of the results
that may be expected for the year ended December 31, 2006.


NOTE 3: GOING CONCERN

On June 26, 2006, the Bankruptcy Court for the Northern District of Texas,
issued its Order for Final Decree related to the Company bankruptcy petition
filed April 20, 2000. The Board of Directors convened its first post bankruptcy
meeting on July 25, 2006, and assumed operating control. On August 15, 2006, the
Company entered into a "Stock Purchase and Subscription Agreement" whereby the
effective control of the Company was transferred to Steven L. Sample, an
individual residing in the State of Florida. Mr. Sample and his assignees
purchased 5,500,000 pre-split shares for an aggregate purchase price of $65,000
plus at least $20,000 to discharge any obligations of the Company and agreed to
provide the capital such that the Company can arrange to have its filings with
the United States Securities and Exchange Commission brought current.

The Company issued 8,567,500 shares of its post reverse split $0.001 par value
common stock and 525,000 shares of its Series A Preferred Stock for service
rendered and organizational expenses paid (estimated total value $172,350).

None of the above described transactions provided the Company with operating
funds.

On September 11, 2006, the Company issued a private placement memorandum for the
sale of 8,000,000 shares of the Company's common stock at $2.00 per share.
Without a successful raising of at least $1,000,000, the Company will not be
able to commence operation.

                                       F-6



<PAGE>




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

Forward-Looking Information

The Management's Discussion and Analysis of Financial Condition and Results of
Operations and other sections of the Form 10-Q contain forward-looking
information. The forward-looking information involves risks and uncertainties
that are based on current expectations, estimates, and projections about the
Company's business, management's beliefs and assumptions made by management.
Words such as "expects", "anticipates", "intends", "plans", "believes", "seeks",
"estimates", and variations of such words and similar expressions are intended
to identify such forward-looking information. Therefore, actual outcomes and
results may differ materially from what is expressed or forecasted in such
forward-looking information due to numerous factors, including, but not limited
to, availability of financing for operations, successful performance of internal
operations, impact of competition and other risks detailed below as well as
those discussed elsewhere in this Form 10-QSB and from time to time in the
Company's Securities and Exchange Commission filings and reports. In addition,
general economic and market conditions and growth rates could affect such
statements.

General

         For each of the fiscal years ended December 31, 2003, 2004, and 2005,
and for the nine months ended September 30, 2006 and 2005, the Company had no
operations, income, expenses, assets or liabilities or other activity other than
as noted below. With the funding by Mr. Sample of the costs of completing the
Company's bankruptcy proceeding, which was completed in June 2006, Mr. Sample
commenced a plan to revive the Company by acquiring automobile auctions. This
plan required the funding by Mr. Sample of Company certain Company debts which,
although discharged in the bankruptcy proceeding, required payment to commence
operating as a public entity. Further, the revival of the Company as a public
entity required substantial expenditures for legal and accounting fees, among
other costs.
         In the third quarter of fiscal 2006, the Company accrued $124,600 of
expenses, consisting principally of legal and accounting fees, of which $44,361
had been contributed as capital to the Company.
         The implementation of Mr. Sample's plan required the reorganizing of
the Company's capital structure, a plan that is anticipated to be completed in
the early Winter of 2006, 2007. Simultaneously, it required the raising of
additional capital, a process which is anticipated to be completed in early
2007. With the additional capital, the Company will attempt to acquire
automobile auctions. The plan for an acquired auction or auctions will depend
upon the auction or auctions acquired. The Company will not hold any discussions
with any potential auction to be acquired until the Company has completed the
reorganizing of its capital structure.
         Without a successful raising of additional capital of at least
$1,000,000, the Company will not be able to commence operations.

Item 3. Controls and Procedures

         The Company maintains disclosure controls and procedures that are
designed to ensure that information required to be disclosed in the Company's
Securities Exchange Act reports is recorded, processed, summarized and reported
within the time periods specified in the Securities and Exchange Commission's
rules and forms, and that such information is accumulated and communicated to
the Company's management, including its Chief Executive Officer, who acts as our
Chief Financial Officer, to allow timely decisions regarding required
disclosure. During the 90-day period prior to the date of this report, an
evaluation was performed under the supervision and with the participation of the
Company's management, including the Chief Executive Officer, of the
effectiveness of the design and operation of the Company's disclosure controls
and procedures. Based upon that evaluation, the Chief Executive Officer
concluded that the Company's disclosure controls and procedures were effective.
There have been no significant changes in the Company's internal controls or in
other factors that could significantly affect these controls, and no corrective
actions taken with regard to significant deficiencies or material weaknesses in
such controls, subsequent to the date of our most recent evaluation of internal
controls.
                                    PART - II
Item 1. Legal Proceedings.

         On June 26, 2006, the United States Bankruptcy Court for the Northern
District of Texas, Dallas Division closed the registrant's case following an
application for Final Decree.
Item 6. Exhibits and Reports on Form 8-K

None





<PAGE>


                                   SIGNATURES

Pursuant to the requirements of the Securities exchange Act of 1934, registrant
has duly caused this report to be signed on its behalf by the undersigned.

Gibbs Construction, Inc.


Dated: December 12, 2006             /s/ Steven L. Sample
                                    --------------------
                                    Steven L. Sample, Chief Executive Officer
                                    and Principal Financial Officer





<PAGE>