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 March 31, 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)

  50/8 Tel Chai St., Ashdod, Israel                          77510
(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 May 5, 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            11

Item 3.  Quantitative and Qualitative Disclosures About Market Risk           12

Item 4.  Controls and Procedures                                              12

PART II. OTHER INFORMATION

Item 1.  Legal Proceedings                                                    14

Item 1A. Risk Factors                                                         14

Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds          14

Item 3.  Defaults Upon Senior Securities                                      14

Item 4.  Submission of Matters to a Vote of Security Holders                  14

Item 5.  Other Information                                                    14

Item 6.  Exhibits                                                             14

Signatures                                                                    15

                                       3
<PAGE>
                         PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

                                SIMPLE TECH, INC.
                          (A Development Stage Company)

                                  BALANCE SHEET

                                                                      March 31,
                                                                        2008
                                                                      --------
                                                                     (unaudited)
ASSETS

Current Assets
  Cash                                                                $ 24,083
                                                                      --------

      Total Assets                                                    $ 24,083
                                                                      ========

LIABILITIES AND STOCKHOLDERS' EQUITY

Liabilities
                                                                      $     --
                                                                      --------
      Total Liabilities                                               $     --
                                                                      --------
Stockholders' Equity (Note 4, 5)
  Preferred Stock, authorized 50,000,000 shares,
   par value $0.0001 Common Stock, authorized
   150,000,000 shares, par value $0.0001
  Issued and outstanding:
   6,380,800 common shares                                                 638
  Additional paid-in capital                                            68,902
  Deficit accumulated during the development stage                     (45,457)
                                                                      --------

      Total Stockholders' Equity                                        24,083
                                                                      --------

Total Liabilities and Stockholders' Equity                            $ 24,083
                                                                      ========


         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>
                                                                                                            Amounts From
                                                                                                               Date of
                                Three Months     Three Months      Nine Months        Period Ended         Incorporation on
                                   Ended            Ended            Ended        November 16, 2006 to   November 16, 2006 to
                                  March 31,        March 31,        March 31,           March 31,             March 31,
                                    2008             2007             2008                2007                  2008
                                 ----------       ----------       ----------          ----------            ----------
<S>                              <C>              <C>              <C>                 <C>                   <C>
REVENUE                          $       --       $       --       $       --          $       --            $       --

OPERATING EXPENSES
  General and Administrative             --              195              484                 195                   706
  Organizational Costs                   --              640               --                 640                   640
  Professional Fees                   2,567            1,552           28,735               1,552                31,787
  Consulting                          6,000               --           10,000                  --                11,000
  Filing Fees                            --               --              891                  --                 1,134
                                 ----------       ----------       ----------          ----------            ----------

      Total Expenses                  8,567            2,387           40,110               2,387                45,267
                                 ----------       ----------       ----------          ----------            ----------

Loss from operations             $   (8,567)      $   (2,387)      $  (40,110)         $   (2,387)           $  (45,267)
                                 ==========       ==========       ==========          ==========            ==========

Interest income                          99              133              684                 133                 1,353
Foreign Exchange Diff                    --               --               --                  --                (1,543)

Loss before income taxes             (8,468)          (2,253)         (39,427)             (2,253)              (45,457)

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

Net loss                         $   (8,468)      $   (2,253)      $  (39,427)         $   (2,253)           $  (45,457)

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

Weighted Average Number of
 Shares (Note 4)                  6,152,356        5,533,018        6,152,356           5,533,018             6,152,356
                                 ----------       ----------       ----------          ----------            ----------
</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 MARCH 31, 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 Shares issued to
 director for cash November 16, 2006         5,000,000          500             --             --             500

Private placement closed June 28, 2007       1,380,800          138         68,902             --          69,040

Net loss for the year                               --           --             --         (6,031)         (6,031)
                                            ----------       ------       --------      ---------       ---------
BALANCE, JUNE 30, 2007                       6,380,800          638         68,902         (6,031)         63,509

Net loss for the period                             --           --             --        (39,427)        (39,427)
                                            ----------       ------       --------      ---------       ---------

BALANCE, MARCH 31, 2008                      6,380,800       $  638       $ 68,902      $ (45,457)      $  24,083
                                            ==========       ======       ========      =========       =========
</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>
                                                                                                                Amounts From
                                                                                                                   Date of
                                        Three Months    Three Months    Nine Months       Period Ended         Incorporation on
                                           Ended           Ended          Ended       November 16, 2006 to   November 16, 2006 to
                                          March 31,       March 31,      March 31,          March 31,             March 31,
                                            2008            2007           2008               2007                  2008
                                          --------        --------       --------           --------              --------
<S>                                      <C>             <C>            <C>                <C>                   <C>
Operating Activities
  Net (Loss) for the period               $ (8,468)       $ (2,253)      $(39,427)          $ (2,253)             $(45,457)

Net Cash (Used) by Operating Activities     (8,468)         (2,253)       (39,427)            (2,253)              (45,457)
                                          --------        --------       --------           --------              --------

Proceeds from sale of Common Stock              --          69,330             --             69,330                69,540
                                          --------        --------       --------           --------              --------
Cash Provided by Financing Activities           --          69,330             --             69,330                69,540
                                          --------        --------       --------           --------              --------

Net Increase in Cash                        (8,468)         67,077        (39,427)            67,077                24,083

Cash, Beginning of Period                   32,551              --         63,509                 --                    --
                                          --------        --------       --------           --------              --------
Cash, End of Period                       $ 24,083        $ 67,077       $ 24,083           $ 67,077              $ 24,083
                                          ========        ========       ========           ========              ========

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 UNAUDITED FINANCIAL STATEMENTS
                                (MARCH 31, 2008)


NOTE 1. GENERAL ORGANIZATION AND BUSINESS

Simple Tech, Inc, (A Development Stage Company) was incorporated on November 16,
2006 under the laws of the State of Nevada. It has no operations and in
accordance with SFAS #7 is considered to be in the development stage.

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

The Company's only significant asset at March 31, 2008 is cash. The relevant
accounting policies and procedures are listed below. The company has adopted a
June 30 year end.

ACCOUNTING BASIS

These financial statements are prepared on the accrual basis of accounting in
conformity with accounting principles generally accepted in the United States of
America.

MANAGEMENT CERTIFICATION

The financial statements herein are certified by the officers of the Company to
present fairly, in all material respects, the financial position, results of
operations and cash flows for the periods presented in conformity with
accounting principles generally accepted in the United States of America,
consistently applied.

CASH AND CASH EQUIVALENTS

For the purpose of the statement of cash flows, cash equivalents include all
highly liquid investments with maturity of three months or less.

EARNINGS (LOSS) PER SHARE

The basic earnings (loss) per share are calculated by dividing the Company's net
income available to common shareholders by the weighted average number of common
shares outstanding during the year. The diluted earnings (loss) per share are
calculated by dividing the Company's net income (loss) available to common
shareholders by the diluted weighted average number of shares outstanding during
the year. The diluted weighted average number of shares outstanding is the basic
weighted number of shares adjusted as of the first of the year for any
potentially dilutive debt or equity. There are no diluted shares outstanding.

                                       8
<PAGE>
DIVIDENDS

The Company has not adopted any policy regarding payment of dividends. No
dividends have been paid during the period shown.

INCOME TAXES

The Company provides for income taxes under Statement of Financial Accounting
Standards NO. 109, "Accounting for Income Taxes." SFAS No. 109 requires the use
of an asset and liability approach in accounting for income taxes.

SFAS No. 109 requires the reduction of deferred tax assets by a valuation
allowance if, based on the weight of available evidence, it is more likely than
not that some or all of the deferred tax assets will not be realized. No
provision for income taxes is included in the statement due to its immaterial
amount, net of the allowance account, based on the likelihood of the Company to
utilize the loss carry-forward

USE OF ESTIMATES

The preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of
the financial statements and the reported amounts of revenue and expenses during
the reporting period. Actual results could differ from those estimates.

NET INCOME PER COMMON SHARE

Net income (loss) per common share is computed based on the weighted average
number of common shares outstanding and common stock equivalents, if not
anti-dilutive. The Company has not issued any potentially dilutive common
shares.

REVENUE AND COST RECOGNITION

The Company has no current source of revenue; therefore the Company has not yet
adopted any policy regarding the recognition of revenue or cost.

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. STOCKHOLDERS' 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.

                                       9
<PAGE>
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 March 31, 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.

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 March 31, 2008 of $45,457. 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. NET OPERATING LOSSES

As of March 31, 2008, the Company has a net operating loss carry forward of
approximately $45,457, which will expire 20 years from the date the loss was
incurred.

NOTE 8. OPERATING LEASES AND OTHER COMMITMENTS:

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

                                       10
<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 50/8 Tel Chai St., Ashdod 77510,
Israel. 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. Our website address is www.easytechnical.com

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.

Over the next twelve months, we intend to focus on developing our proposed
website and initiating our efforts to market our website to independent computer
technicians who would be interested in offering their services to end-users. We
expect to complete the development of our website by second fiscal quarter of
2008. We anticipate that the completion cost of our website development will
approach $30,000 this will be mostly for the development and implementation of
the billing and quality assurance modules in our website software. We anticipate
that our website will be fully operational by the third fiscal quarter of 2008.
We anticipate achieving revenue by the fourth fiscal quarter of 2008.

Our business objectives are:

     -    To be a leading provider of online computer maintenance and
          troubleshooting assistance.
     -    To execute our marketing plan.

Our goals over the next 12 months are:

     -    To attract and retain 10 independent computer technicians
     -    To drive traffic to our website and achieve 100 visitors per day.
     -    To achieve revenue by the fourth quarter of 2008.

RESULTS OF OPERATIONS

Our company posted losses of $8,468 and $39,427 for the three and nine months
ended March 31, 2008 and compared to $2,253 and $2,253 for the three months
ended March 31, 2007 and the period from November 16, 2006 to March 31, 2007.
From inception to March 31, 2008 we have incurred losses of $45,457. The
principal component of our losses for the three months ended March 31, 2008
included professional fees of $2,567 and consulting fees of 6,000.

As of the date of this report, our net cash balance is approximately $24,083.
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.

                                       11
<PAGE>
LIQUIDITY AND CAPITAL RESOURCES

At March 31, 2008, we had working capital of $24,083, compared to $63,501 at
June 30, 2007. At March 31, 2008, our total assets consisted of cash of $24,083,
compared to cash of $63,501 at June 30, 2007.

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 March 31, 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,

                                       12
<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 March 31,
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 March 31, 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.

                                       13
<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.


<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.


May 5, 2008                     By: /s/ Moshe Danino
                                    ------------------------------------------
                                    Moshe Danino
                                    Chief Executive Officer


May 5, 2008                     By: /s/ Aviad Krief
                                   -------------------------------------------
                                   Aviad Krief
                                   Principal Financial Officer


                                       14