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

                                    FORM 10-Q

(Mark One)

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

                For the quarterly period ended September 30, 2008

                                       or

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

      For the transition period from _________________ to _________________

                        Commission File Number 333-145142


                                SIMPLE TECH, INC.
             (Exact name of registrant as specified in its charter)

             Nevada                                       98-0514037
  (State or other jurisdiction              (I.R.S. Employer Identification No.)
of incorporation or organization)

 5348 Vegas Dr. Las Vegas, Nevada, USA                      89108
(Address of principal executive offices)                 (Zip Code)

                          Telephone: +972 (50) 455-5138
                               Fax: (866) 3718253
              (Registrant's telephone number, including area code)

                                 Not Applicable
              (Former name, former address and former fiscal year,
                         if changed since last report)

Indicate by check mark whether the registrant (l) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities 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 [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an
accelerated filer or a non-accelerated filer. See definition of "accelerated
filer and large accelerated filer" in Rule 12b-2 of the Exchange Act. (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 [ ] No [X]

There were 6,380,800 shares of common stock, $0.0001 par value per share,
outstanding on October 29, 2008.
<PAGE>
For purposes of this Quarterly Report, references to the "Company," "we," "us,"
and "our" mean Simple Tech, Inc.

                           FORWARD-LOOKING STATEMENTS

This Quarterly Report contains "forward-looking statements." All statements
other than statements of historical fact are "forward-looking statements."
Forward-looking statements may include the words "may," "will," "estimate,"
"intend," "continue," "believe," "expect," "plan," or "anticipate" and other
similar words. Such forward-looking statements may be contained in "Management's
Discussion and Analysis or Plan of Operations" among other places.

Although we believe the expectations reflected in our forward-looking statements
are reasonable, actual results could differ materially from those projected or
assumed in our forward-looking statements. Our future financial condition and
results of operations, as well as any forward-looking statements, are subject to
change and are subject to inherent risks and uncertainties, such as those
disclosed in this Quarterly Report. Each forward-looking statement speaks only
as of the date of the particular statement.

                                       2
<PAGE>
                                      INDEX

                                SIMPLE TECH, INC.

                                                                            Page
                                                                            ----
PART I. FINANCIAL INFORMATION

Item 1.  Financial Statements                                                 4

Item 2.  Management's Discussion and Analysis or Plan of Operation           14

Item 3.  Quantitative and qualitative disclosures about market risk          15

Item 4.  Controls and Procedures                                             15

PART II. OTHER INFORMATION

Item 1.  Legal Proceedings                                                   17

Item 1A. Risk Factors                                                        17

Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds         17

Item 3.  Defaults Upon Senior Securities                                     17

Item 4.  Submission of Matters to a Vote of Security Holders                 17

Item 5.  Other Information                                                   17

Item 6.  Exhibits                                                            17

         Signatures                                                          18

                                       3
<PAGE>
                         PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

                                SIMPLE TECH, INC.
                          (A Development Stage Company)

                                 BALANCE SHEETS

<TABLE>
<CAPTION>
                                                                           September 30,        June 30,
                                                                               2008               2008
                                                                             --------           --------
                                                                            (unaudited)
<S>                                                                          <C>                <C>
ASSETS

Current Assets
  Cash and cash equivalents                                                  $ 20,395           $ 20,390
                                                                             --------           --------

      Total assets                                                           $ 20,395           $ 20,390
                                                                             ========           ========

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities
  Accounts payable and accrued expenses                                      $  2,000           $  2,000
                                                                             --------           --------

      Total current liabilities                                              $  2,000           $  2,000
                                                                             --------           --------
Stockholders' Equity (Note 4, 5)
  Preferred Stock, $0.0001 par value, 50,000,000 shares authorized,
   none issued and outstanding
  Common Stock,$0.0001 par value, 150,000,000 shares authorized,
   6,380,800 issued and outstanding                                               638                638
  Additional paid-in capital                                                   68,902             68,902
  Deficit accumulated during the development stage                            (51,145)           (51,150)
                                                                             --------           --------

      Total Stockholders' Equity                                               18,395             18,390
                                                                             --------           --------

Total Liabilities and Stockholders' Equity                                   $ 20,395           $ 20,390
                                                                             ========           ========
</TABLE>


         The accompanying notes are an integral part of these statements

                                       4
<PAGE>
                                SIMPLE TECH, INC.
                          (A Development Stage Company)

                            STATEMENTS OF OPERATIONS
                                   (unaudited)

<TABLE>
<CAPTION>

                                                                                         Cumulative Amounts
                                                                                            From Date of
                                                   Three Months        Three Months       Incorporation on
                                                      Ended               Ended          November 16,2006 to
                                                   September 30,       September 30,        September 30,
                                                       2008                2007                 2008
                                                    ----------          ----------           ----------
<S>                                                 <C>                 <C>                  <C>
REVENUE                                             $       --          $       --           $       --

OPERATING EXPENSES
  Organization Costs                                        --                  --                  640
  General and Administrative                                --                  --                  706
  Professional Fees                                         --              25,000               37,487
  Consulting                                                --                  --               11,000
  Filing Fees                                               --                 690                1,134
                                                    ----------          ----------           ----------

      Total Expenses                                        --              25,690               50,967
                                                    ----------          ----------           ----------

Loss from operations                                $       --          $  (25,690)          $  (50,967)
                                                    ==========          ==========           ==========

Interest income                                              5                 370                1,373
Foreign Exchange Diff                                       --                  --               (1,551)

Loss before income taxes                                     5             (25,320)             (51,145)

Provision for income taxes                                  --                  --                   --
                                                    ----------          ----------           ----------

Net loss                                            $        5          $  (25,320)          $  (51,145)
                                                    ==========          ==========           ==========

Basic and Diluted (Loss) per Share                           a                   a                    a
                                                    ----------          ----------           ----------

Weighted Average Number of Shares (Note 4)           6,380,800           5,007,566
                                                    ----------          ----------
</TABLE>

----------
a = Less than ($0.01) per share


         The accompanying notes are an integral part of these statements

                                       5
<PAGE>
                                SIMPLE TECH, INC.
                          (A Development Stage Company)

                        STATEMENT OF STOCKHOLDERS' EQUITY
               NOVEMBER 16, 2006 (INCEPTION) TO SEPTEMBER 30, 2008
                                   (unaudited)

<TABLE>
<CAPTION>
                                                         Common Stock
                                                     --------------------        Paid in      Accumulated        Total
                                                     Shares        Amount        Capital        Deficit         Equity
                                                     ------        ------        -------        -------         ------
<S>                                                <C>          <C>           <C>             <C>               <C>
INCEPTION NOVEMBER 16, 2006                                --      $   --        $     --       $      --      $      --

Common stock issued to founders for cash
November 16, 2006 @ $0.001 (par value $0.0001)      5,000,000         500              --                            500
per share

Private placement closed June 28, 2007 @ $0.05      1,380,800         138          68,902                         69,040
(par value) per share

Net loss for the year                                                                              (6,039)        (6,039)
                                                  -----------      ------        --------       ---------      ---------
BALANCE, JUNE 30, 2007                              6,380,800      $  638        $ 68,902       $  (6,039)     $  63,501

Net loss for the year                                                                             (45,111)       (45,111)
                                                  -----------      ------        --------       ---------      ---------
BALANCE, JUNE 30, 2008                              6,380,800      $  638        $ 68,902       $ (51,150)     $  18,390

Net loss for the period                                                                                 5              5
                                                  -----------      ------        --------       ---------      ---------

BALANCE, SEPTEMBER 30, 2008                         6,380,800      $  638        $ 68,902       $ (51,145)     $  18,395
                                                  ===========      ======        ========       =========      =========
</TABLE>


         The accompanying notes are an integral part of these statements

                                       6
<PAGE>
                                SIMPLE TECH, INC.
                          (A Development Stage Company)

                             STATEMENT OF CASH FLOWS
                                   (unaudited)

<TABLE>
<CAPTION>

                                                                                             Cumulative Amounts
                                                                                                From Date of
                                                           Three Months      Three Months     Incorporation on
                                                              Ended             Ended        November 16,2006 to
                                                           September 30,     September 30,      September 30,
                                                               2008              2007               2008
                                                             --------          --------           --------
<S>                                                       <C>                 <C>                  <C>
OPERATING ACTIVITIES
  Net (Loss) for the year                                    $      5          $(25,320)          $(51,145)
  Adjustments to Reconcile Net Loss to Net
   Cash Used in Operating Activities
      Increase in accounts payable                                 --                --              2,000

Net Cash (Used) by Operating Activities                             5           (25,320)           (49,145)
                                                             --------          --------           --------
FINANCING ACTIVITY
  Proceeds from sale of Common Stock                               --                --             69,540
                                                             --------          --------           --------
Cash Provided by Financing Activities                              --                --             69,540
                                                             --------          --------           --------

Net Increase in Cash                                                5           (25,320)            20,395

Cash, Beginning of Period                                      20,390            63,501                 --
                                                             --------          --------           --------
Cash, End of Period                                          $ 20,395          $ 38,182           $ 20,395
                                                             ========          ========           ========

Supplemental disclosure with respect to cash flows:
  Cash paid for income taxes                                 $     --          $     --           $     --
  Cash paid for interest                                     $     --          $     --           $     --
</TABLE>


         The accompanying notes are an integral part of these statements

                                       7
<PAGE>
                                SIMPLE TECH, INC.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS
                               September 30, 2008


NOTE 1. GENERAL ORGANIZATION AND BUSINESS

The Company was originally incorporated under the laws of the state of Nevada on
November 16, 2006. The Company has limited operations and, in accordance with
SFAS#7, is considered in the development stage.

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

USE OF ESTIMATES

The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and the disclosure of
contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates. Estimates and assumptions are
reviewed periodically and the effects of revisions are reflected in the
financial statements in the period they are determined.

CASH AND CASH EQUIVALENTS

Cash and cash equivalents include cash in hand and cash in time deposits,
certificates of deposit and all highly liquid debt instruments with original
maturities of three months or less.

FAIR VALUE OF FINANCIAL INSTRUMENTS

Statement of financial accounting standard No. 107, Disclosures about fair value
of financial instruments, requires that the Company disclose estimated fair
values of financial instruments. The carrying amounts reported in the statements
of financial position for current assets and current liabilities qualifying as
financial instruments are a reasonable estimate of fair value.

STOCK-BASED COMPENSATION

We have issued restricted shares of common stock and stock options to compensate
non-employees who were principally key personnel. Effective January 1, 2006, we
adopted the fair value recognition provisions of SFAS 123R, Share-Based Payments
("SFAS No. 123(R)"), which is a revision of SFAS No. 123 which requires that
stock awards granted to directors, consultants and other non-employees be
recorded at the fair value of the award at grant date.

INCOME TAXES

The Company utilizes SFAS No. 109, "Accounting for Income Taxes," which requires
the recognition of deferred tax assets and liabilities for the expected future
tax consequences of events that have been included in the financial statements
or tax returns. Under this method, deferred income taxes are recognized for the
tax consequences in future years of differences between the tax bases of assets
and liabilities and their financial reporting amounts at each period end based
on enacted tax laws and statutory tax rates applicable to the periods in which
the differences are expected to affect taxable income. Valuation allowances are
established, when necessary, to reduce deferred tax assets to the amount
expected to be realized.

                                       8
<PAGE>
                                SIMPLE TECH, INC.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS
                               September 30, 2008


NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (CONTINUED)

BASIC AND DILUTED EARNINGS (LOSS) PER SHARE

Earnings (loss) per share is calculated in accordance with the Statement of
financial accounting standards No. 128 (SFAS No. 128), "Earnings per share".
SFAS No. 128 superseded Accounting Principles Board Opinion No.15 (APB 15). Net
income (loss) per share for all periods presented has been restated to reflect
the adoption of SFAS No. 128. Basic net loss per share is based upon the
weighted average number of common shares outstanding.

STATEMENT OF CASH FLOWS

In accordance with SFAS No. 95, "Statement of Cash Flows," cash flows from the
Company's operations is based upon the local currencies. As a result, amounts
related to assets and liabilities reported on the statement of cash flows will
not necessarily agree with changes in the corresponding balances on the balance
sheet.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

In May 2008, the Financial Accounting Standards Board ("FASB") issued SFAS No.
163, "Accounting for Financial Guarantee Insurance Contracts-and interpretation
of FASB Statement No. 60". SFAS No. 163 clarifies how Statement 60 applies to
financial guarantee insurance contracts, including the recognition and
measurement of premium revenue and claims liabilities. This statement also
requires expanded disclosures about financial guarantee insurance contracts.
SFAS No. 163 is effective for fiscal years beginning on or after December 15,
2008, and interim periods within those years. SFAS No. 163 has no effect on the
Company's financial position, statements of operations, or cash flows at this
time.

In May 2008, the Financial Accounting Standards Board ("FASB") issued SFAS No.
162, "The Hierarchy of Generally Accepted Accounting Principles". SFAS No. 162
sets forth the level of authority to a given accounting pronouncement or
document by category. Where there might be conflicting guidance between two
categories, the more authoritative category will prevail. SFAS No. 162 will
become effective 60 days after the SEC approves the PCAOB's amendments to AU
Section 411 of the AICPA Professional Standards. SFAS No. 162 has no effect on
the Company's financial position, statements of operations, or cash flows at
this time.

In March 2008, the Financial Accounting Standards Board, or FASB, issued SFAS
No. 161, Disclosures about Derivative Instruments and Hedging Activities--an
amendment of FASB Statement No. 133. This standard requires companies to provide
enhanced disclosures about (a) how and why an entity uses derivative
instruments, (b) how derivative instruments and related hedged items are
accounted for under Statement 133 and its related interpretations, and (c) how
derivative instruments and related hedged items affect an entity's financial
position, financial performance, and cash flows. This Statement is effective for
financial statements issued for fiscal years and interim periods beginning after
November 15, 2008, with early application encouraged. The Company has not yet
adopted the provisions of SFAS No. 161, but does not expect it to have a
material impact on its consolidated financial position, results of operations or
cash flows.

                                       9
<PAGE>
                                SIMPLE TECH, INC.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS
                               September 30, 2008


NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (CONTINUED)

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS (CONTINUED)

In December 2007, the SEC issued Staff Accounting Bulletin (SAB) No. 110
regarding the use of a "simplified" method, as discussed in SAB No. 107 (SAB
107), in developing an estimate of expected term of "plain vanilla" share
options in accordance with SFAS No. 123 (R), Share-Based Payment. In particular,
the staff indicated in SAB 107 that it will accept a company's election to use
the simplified method, regardless of whether the company has sufficient
information to make more refined estimates of expected term. At the time SAB 107
was issued, the staff believed that more detailed external information about
employee exercise behavior (e.g., employee exercise patterns by industry and/or
other categories of companies) would, over time, become readily available to
companies. Therefore, the staff stated in SAB 107 that it would not expect a
company to use the simplified method for share option grants after December 31,
2007. The staff understands that such detailed information about employee
exercise behavior may not be widely available by December 31, 2007. Accordingly,
the staff will continue to accept, under certain circumstances, the use of the
simplified method beyond

December 31, 2007. The Company currently uses the simplified method for "plain
vanilla" share options and warrants, and will assess the impact of SAB 110 for
fiscal year 2009. It is not believed that this will have an impact on the
Company's consolidated financial position, results of operations or cash flows.

In December 2007, the FASB issued SFAS No. 160, Noncontrolling Interests in
Consolidated Financial Statements--an amendment of ARB No. 51. This statement
amends ARB 51 to establish accounting and reporting standards for the
noncontrolling interest in a subsidiary and for the deconsolidation of a
subsidiary. It clarifies that a noncontrolling interest in a subsidiary is an
ownership interest in the consolidated entity that should be reported as equity
in the consolidated financial statements. Before this statement was issued,
limited guidance existed for reporting noncontrolling interests. As a result,
considerable diversity in practice existed. So-called minority interests were
reported in the consolidated statement of financial position as liabilities or
in the mezzanine section between liabilities and equity. This statement improves
comparability by eliminating that diversity. This statement is effective for
fiscal years, and interim periods within those fiscal years, beginning on or
after December 15, 2008 (that is, January 1, 2009, for entities with calendar
year-ends). Earlier adoption is prohibited. The effective date of this statement
is the same as that of the related Statement 141 (revised 2007). The Company
will adopt this Statement beginning March 1, 2009. It is not believed that this
will have an impact on the Company's consolidated financial position, results of
operations or cash flows.

In December 2007, the FASB, issued FAS No. 141 (revised 2007), Business
Combinations.'This Statement replaces FASB Statement No. 141, Business
Combinations, but retains the fundamental requirements in Statement 141. This
Statement establishes principles and requirements for how the acquirer: (a)
recognizes and measures in its financial statements the identifiable assets
acquired, the liabilities assumed, and any noncontrolling interest in the
acquiree; (b) recognizes and measures the goodwill acquired in the business
combination or a gain from a bargain purchase; and (c) determines what
information to disclose to enable users of the financial statements to evaluate
the nature and financial effects of the business combination.

                                       10
<PAGE>
                                SIMPLE TECH, INC.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS
                               September 30, 2008


NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (CONTINUED)

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS (CONTINUED)

This statement applies prospectively to business combinations for which the
acquisition date is on or after the beginning of the first annual reporting
period beginning on or after December 15, 2008. An entity may not apply it
before that date. The effective date of this statement is the same as that of
the related FASB Statement No. 160, Noncontrolling Interests in Consolidated
Financial Statements. The Company will adopt this statement beginning March 1,
2009. It is not believed that this will have an impact on the Company's
consolidated financial position, results of operations or cash flows.

In February 2007, the FASB, issued SFAS No. 159, The Fair Value Option for
Financial Assets and Liabilities--Including an Amendment of FASB Statement No.
115. This standard permits an entity to choose to measure many financial
instruments and certain other items at fair value. This option is available to
all entities. Most of the provisions in FAS 159 are elective; however, an
amendment to FAS 115 Accounting for Certain Investments in Debt and Equity
Securities applies to all entities with available for sale or trading
securities. Some requirements apply differently to entities that do not report
net income. SFAS No. 159 is effective as of the beginning of an entities first
fiscal year that begins after November 15, 2007. Early adoption is permitted as
of the beginning of the previous fiscal year provided that the entity makes that
choice in the first 120 days of that fiscal year and also elects to apply the
provisions of SFAS No. 157 Fair Value Measurements. The Company will adopt SFAS
No. 159 beginning March 1, 2008 and is currently evaluating the potential impact
the adoption of this pronouncement will have on its consolidated financial
statements.

In September 2006, the FASB issued SFAS No. 157, Fair Value Measurements this
statement defines fair value, establishes a framework for measuring fair value
in generally accepted accounting principles (GAAP), and expands disclosures
about fair value measurements. This statement applies under other accounting
pronouncements that require or permit fair value measurements, the Board having
previously concluded in those accounting pronouncements that fair value is the
relevant measurement attribute. Accordingly, this statement does not require any
new fair value measurements. However, for some entities, the application of this
statement will change current practice. This statement is effective for
financial statements issued for fiscal years beginning after November 15, 2007,
and interim periods within those fiscal years. Earlier application is
encouraged, provided that the reporting entity has not yet issued financial
statements for that fiscal year, including financial statements for an interim
period within that fiscal year. The Company will adopt this statement March 1,
2008, and it is not believed that this will have an impact on the Company's
consolidated financial position, results of operations or cash flows.

                                       11
<PAGE>
                                SIMPLE TECH, INC.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS
                               September 30, 2008


NOTE 3. INCOME TAXES

Income taxes are provided in accordance with Statement of Financial accounting
Standards No. 109 (SFAS 109), Accounting for Income Taxes. A deferred tax asset
or liability is recorded for all temporary differences between financial and tax
reporting and net operating loss carry forwards. Deferred tax expense (benefit)
results from the net change during the year of deferred tax assets and
liabilities.

Deferred tax assets are reduced by a valuation allowance when, in the opinion of
management, it is more likely than not that some portion of all of the deferred
tax assets will be realized. Deferred tax assets and liabilities are adjusted
for the effects of changes in tax laws and rates on the date of enactment.

NOTE 4. STOCHOLDERS' EQUITY

AUTHORIZED

The Company is authorized to issue 150,000,000 shares of $0.0001 par value
common stock and 50,000,000 shares of preferred stock, par value $0.0001 per
share. All common stock shares have equal voting rights, are non-assessable and
have one vote per share. Voting rights are not cumulative and, therefore, the
holders of more than 50% of the common stock could, if they choose to do so,
elect all of the directors of the Company.

ISSUED AND OUTSTANDING

On November 16, 2006 (inception), the Company issued 5,000,000 shares of its
common stock to its Directors for cash of $500. See Note 5.

Between November 16, 2006 (inception) and June 28, 2007, the Company accepted
subscriptions for 1,380,800 common shares from 35 investors under a private
placement. The private placement was not subject to any minimum investment and
was priced at $0.05 per share.

As of September 30, 2008 the Company had 6,380,800 shares of common stock issued
and outstanding.

NOTE 5. RELATED PARTY TRANSACTIONS

The Company's neither owns nor leases any real or personal property. The
Company's Directors provide office space free of charge. The officers and
directors of the Company are involved in other business activities and may, in
the future, become involved in other business opportunities. If a specific
business opportunity becomes available, such persons may face a conflict in
selecting between the Company and their other business interests. The Company
has not formulated a policy for the resolution of such conflicts.

On November 16, 2006 (inception), the Company issued 5,000,000 shares of its
common stock to its Directors for cash of $500. See Note 4.

                                       12
<PAGE>
                                SIMPLE TECH, INC.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS
                               September 30, 2008


NOTE 6. GOING CONCERN

The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern. The Company has net losses for the
period from inception to September 30, 2008 of $51,145. This condition raises
substantial doubt about the Company's ability to continue as a going concern.
The Company's continuation as a going concern is dependent on its ability to
meet its obligations, to obtain additional financing as may be required and
ultimately to attain profitability. The financial statements do not include any
adjustments that might result from the outcome of this uncertainty.

NOTE 7. OPERATING LEASES AND OTHER COMMITMENTS

The Company currently has no operating lease commitments or any other
commitments.

NOTE 8. ADVERTISING COSTS

The Company's policy regarding advertising is to expense advertising when
incurred. The Company had not incurred any advertising expense as of September
30, 2008.

                                       13
<PAGE>
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.

Simple Tech, Inc. (referred to in this Quarterly Report as "Simple Tech", "us",
"we" and "our") was incorporated on November 16, 2006, in the State of Nevada.
Our principal executive offices are located at c/o INC Management, 5348 Vegas
Dr., Las Vegas, NV 89108. Our telephone number is (011) (972) 50-455-5138. We
are a development stage company with limited operations and no revenues from our
business operations. Our auditors have issued a going concern opinion. This
means that our auditors believe there is substantial doubt that we can continue
as an on-going business for the next twelve months. We do not anticipate that we
will generate significant revenues until we have completed the development of
our proposed website and attract independent computer technicians. We intend to
generate revenues by charging a commission of 25% on services sold on our
website.

On August 25, 2008, Mr. Moshe Danino resigned from his positions as President,
Chief Executive Officer, Treasurer and a director of the Company. Following Mr.
Danino's resignation, on August 25, 2008, Mr. Aviad Krief, the Company's current
Secretary and Director, was appointed to serve as the President and Treasurer.
Mr. Krief will continue to serve as the Company's Secretary and Director as
well.

PLAN OF OPERATION

The following discussion of the plan of operation, financial condition, results
of operations, cash flows and changes in our financial position should be read
in conjunction with our most recent financial statements and notes appearing
elsewhere in this Form 10-Q; and our SB-2 filed on August 6, 2007.

We focus on the provision of basic computer maintenance and troubleshooting
assistance. We are currently developing a website that will allow customers to
contact an operator who will assist them with their basic computer maintenance
and troubleshooting needs. The operator is an independent computer technician.
Our goal is to bring together customers that need computer assistance and
independent computer technicians who will provide the desired assistance.

When a customer log onto our website and establishes contact with one of our
operators, a base charge of $14.99 plus $1.00 per minute will be billed to the
credit card on the customer's account. We intend to retain 25% of all monies
collected and the balance will be paid to the individual independent computer
technician on the 15th day of the month following provision of the services. In
addition we intend to charge the independent computer technician a one-time
setup fee of $499 for using our website platform.

RESULTS OF OPERATIONS

Our company posted gains of $5 for the three months ended September 30, 2008
compared to losses of $25,320. From inception to September 30, 2008 we have
incurred losses of $51,145. Our gains for the three months ended September 30,
2008 is earned interest.

As of September 30, 2008 , our net cash balance is approximately $20,395. Cash
on hand is currently our only source of liquidity. We do not have any lending
arrangements in place with banking or financial institutions and we do not
anticipate that we will be able to secure these funding arrangements in the near
future.

Since inception, we have sold 6,380,800 shares of common stock to our
stockholders.

                                       14
<PAGE>
LIQUIDITY AND CAPITAL RESOURCES

At September 30, 2008, we had working capital of $18,395, compared to $18,390 at
June 30, 2008. At September 30, 2008, our total assets consisted of cash of
$20,395, compared to cash of $20,390 at June 30, 2008.

We used approximately $28,052 to pay for professional and other fees related to
our SB-2 registration statement.

How long we will be able to satisfy our cash requirements depends on how quickly
our company can generate revenue and how much revenue can be generated. Although
there can be no assurance at present, we plan to be in a position to generate
revenues by the fourth quarter of 2008. We must generate at least $30,000 in net
revenues in order to fund all expenditures under our 12-month plan of operation.
Net revenue is defined as gross revenue net of any direct costs that were
necessary to produce the revenue, such as subcontractors, travel and other
direct costs attributable to the project that we have to pay for.

If we fail to generate sufficient net revenues, we will need to raise additional
capital to continue our operations thereafter. We cannot guarantee that
additional funding will be available on favorable terms, if at all. Any further
shortfall will affect our ability to expand or even continue our operations. We
cannot guarantee that additional funding will be available on favorable terms,
if at all.

GOING CONCERN CONSIDERATION

Our independent auditors included an explanatory paragraph in their report on
the accompanying financial statements regarding concerns about our ability to
continue as a going concern. Our financial statements contain additional note
disclosures describing the circumstances that lead to this disclosure by our
independent auditors.

OFF-BALANCE SHEET ARRANGEMENTS

We have no off-balance sheet arrangements.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Our business is not currently subject to market risk. All of our business is
currently conducted in US dollars, which is our functional currency. We have no
debt and are not subject to any interest rate risk.

ITEM 4. CONTROLS AND PROCEDURES.

EVALUATION OF EFFECTIVENESS OF DISCLOSURE CONTROLS AND PROCEDURES

As required by Rule 13a-15 under the 1934 Act, as of the end of the period
covered by this quarterly report, being the fiscal quarter ended September 30,
2008, we have carried out an evaluation of the effectiveness of the design and
operation of our disclosure controls and procedures. This evaluation was carried
out under the supervision and with the participation of our management,
including our Chief Executive Officer and Chief Financial Officer. Based upon
the results of that evaluation, our Chief Executive Officer and Chief Financial
Officer have concluded that, as of the end of the period covered by this
quarterly report, our disclosure controls and procedures were effective and
provide reasonable assurance that material information related to our company is
recorded, processed and reported in a timely manner.

Our management, with the participation of our Chief Executive Officer and Chief
Financial Officer, is responsible for the design of internal controls over
financial reporting. The fundamental issue is to ensure all transactions are
properly authorized and identified and entered into a well-designed, robust and
clearly understood system on a timely basis to minimize risk of inaccuracy,
failure to fairly reflect transactions, failure to fairly record transactions
necessary to present financial statements in accordance with the U.S. GAAP,

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<PAGE>
unauthorized receipts and expenditures or the inability to provide assurance
that unauthorized acquisitions or dispositions of assets can be detected. The
small size of our company makes the identification and authorization process
relatively simple and efficient and a process for reviewing internal controls
over financial reporting has been developed. To the extent possible given our
company's small size, the internal control procedures provide for separation of
duties for handling, approving and coding invoices, entering transactions into
the accounts, writing checks and requests for wire transfers. As of September
30, 2008, our Chief Executive Officer and Chief Financial Officer conclude that
our system of internal controls is adequate and comparable to those of issuers
of a similar size and nature. There were no significant changes to our internal
controls or in other factors that could significantly affect these controls
during the most recent quarter ended September 30, 2008, including any
significant deficiencies or material weaknesses of internal controls that would
require corrective action.

MANAGEMENT'S REPORT ON INTERNAL CONTROLS OVER FINANCIAL REPORTING

Management is responsible for establishing and maintaining adequate internal
control over our financial reporting. Our system of internal control over
financial reporting is designed to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with the U.S. GAAP. Because of its inherent
limitations, internal control over financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become inadequate because of
changes in conditions, or that the degree of compliance with the policies or
procedures may deteriorate.

INHERENT LIMITATIONS OF INTERNAL CONTROLS

Our internal control over financial reporting is designed to provide reasonable
assurance regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with the U.S. GAAP.
Our internal control over financial reporting includes those policies and
procedures that:

     *    pertain to the maintenance of records that, in reasonable detail,
          accurately and fairly reflect the transactions and dispositions of our
          assets;
     *    provide reasonable assurance that transactions are recorded as
          necessary to permit preparation of financial statements in accordance
          with the U.S. GAAP, and that our receipts and expenditures are being
          made only in accordance with authorizations of our management and
          directors; and
     *    provide reasonable assurance regarding prevention or timely detection
          of unauthorized acquisition, use, or disposition of our assets that
          could have a material effect on the financial statements.

Management does not expect that our internal controls will prevent or detect all
errors and all fraud. A control system, no matter how well designed and
operated, can provide only reasonable, not absolute, assurance that the
objectives of the control system are met. Further, 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 internal controls
can provide absolute assurance that all control issues and instances of fraud,
if any, have been detected. Also, any evaluation of the effectiveness of
controls in future periods are subject to the risk that those internal controls
may become inadequate because of changes in business conditions, or that the
degree of compliance with the policies or procedures may deteriorate.

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<PAGE>
                           PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

We know of no existing or pending legal proceedings against us, nor are we
involved as a plaintiff in any proceeding or pending litigation. There are no
proceedings in which any of our directors, officers or any of their respective
affiliates, or any beneficial shareholder, is an adverse party or has a material
interest adverse to our interest.

ITEM 1A. RISK FACTORS.

We incorporate by reference the risk factors set forth in our Registration
Statement on Form SB-2, filed on August 6, 2007. We know of no changes that
would impact the content of the risk factors disclosed therein.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITES.

None.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.

None.

ITEM 5. OTHER INFORMATION.

None.

ITEM 6. EXHIBITS

 Exhibit
 Number                          Exhibit Description
 ------                          -------------------
  3.1      Certificate of Incorporation of the Company incorporated herein from
           Exhibit 3.1 of our Registration Statement of Form SB-2, filed on
           August 6, 2007, file number 333-145142.

  3.2      Bylaws of Company incorporated herein from Exhibit 3.2 of our
           Registration Statement of Form SB-2, filed on August 6, 2007, file
           number 333-145142.

  31.1     Rule 13a-14(a)/15d-14(a) Certification of Principal Executive
           Officer *

  31.2     Rule 13a-14(a)/15d-14(a) Certification of Principal Financial
           Officer *

  32.1     Section 1350 Certification of Principal Executive Officer *

  32.2     Section 1350 Certification of Principal Financial Officer *

----------
*  Filed herewith.

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<PAGE>
                                   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 thereunto duly authorized.

                             SIMPLE TECH, INC.


Date: October 29, 2008       By: /s/ Aviad Krief
                                ------------------------------------------------
                             Name:  Aviad Krief
                             Title: President, Treasurer, Secretary and Director
                                    (Principal Financial and Accounting Officer)

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