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 December 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 000-52803


                                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 January 26, 2009.
<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            9

Item 3.  Quantitative and Qualitative Disclosures About Market Risk          11

Item 4.  Controls and Procedures                                             11

PART II. OTHER INFORMATION

Item 1.  Legal Proceedings                                                   12

Item 1A. Risk Factors                                                        12

Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds         12

Item 3.  Defaults Upon Senior Securities                                     12

Item 4.  Submission of Matters to a Vote of Security Holders                 12

Item 5.  Other Information                                                   12

Item 6.  Exhibits                                                            12

Signatures                                                                   13

                                       3
<PAGE>
                         PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

                                Simple Tech, Inc.
                          (A Development Stage Company)

                                 BALANCE SHEETS
                                   (unaudited)

<TABLE>
<CAPTION>
                                                                    December 31,         June 30,
                                                                       2008               2008
                                                                     --------           --------
                                                                    (unaudited)         (audited)
<S>                                                                  <C>                <C>
ASSETS

Current Assets
  Cash and cash equivalents                                          $ 10,674           $ 20,390
                                                                     --------           --------

      Total assets                                                   $ 10,674           $ 20,390
                                                                     ========           ========

LIABILITIES AND STOCKHOLDERS' EQUITY

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

      Total current liabilities                                      $     --           $  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                    (58,866)           (51,150)
                                                                     --------           --------

      Total Stockholders' Equity                                       10,674             18,390
                                                                     --------           --------

Total Liabilities and Stockholders' Equity                           $ 10,674           $ 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>
                                                                                                       27 June 2006
                                            Three Month Ended                 Six Month Ended         (Inception) To
                                       December 31,    December 31,     December 31,    December 31,    December 31,
                                          2008            2007             2008            2007            2008
                                       ----------      ----------       ----------      ----------      ----------
<S>                                    <C>             <C>              <C>             <C>             <C>
REVENUE                                $       --      $       --       $       --      $       --      $       --

OPERATING EXPENSES
  Organization Costs                           --              --               --              --             640
  General and Administrative                  264             476              264             476             962
  Professional Fees                         6,473           1,168            6,473          26,168          43,960
  Consulting                                   --           4,000               --           4,000          11,000
  Filing Fees                               1,012             201            1,012             891           2,146
                                       ----------      ----------       ----------      ----------      ----------

      Total Expenses                        7,749           5,845            7,749          31,535          58,708
                                       ----------      ----------       ----------      ----------      ----------

Loss from operations                   $   (7,749)     $   (5,845)      $   (7,749)     $  (31,535)     $  (58,708)
                                       ==========      ==========       ==========      ==========      ==========

Interest income                                20             214               25             585           1,394
Foreign Exchange Diff                          --              --               --              --          (1,551)

Loss before income taxes                   (7,729)         (5,631)          (7,724)        (30,950)        (58,866)

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

Net loss                               $   (7,729)     $   (5,631)      $   (7,724)     $  (30,950)     $  (58,866)
                                       ==========      ==========       ==========      ==========      ==========

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

Weighted Average
 Number of Shares (Note 4)              6,233,312       6,101,652        6,233,312       6,101,652       6,233,312
                                       ----------      ----------       ----------      ----------      ----------
</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 December 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 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 (par value) per share                       1,380,800        138         68,902                       69,040

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                                                                          (45,103)       (45,103)
                                                    ----------      -----       --------     ---------       --------
BALANCE, JUNE 30, 2008                               6,380,800      $ 638       $ 68,902     $ (51,142)      $ 18,398

Net loss for the period                                                                         (7,724)        (7,724)
                                                    ----------      -----       --------     ---------       --------

BALANCE, DECEMBER 31, 2008                           6,380,800      $ 638       $ 68,902     $ (58,866)      $ 10,674
                                                    ==========      =====       ========     =========       ========
</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>
                                                                                              27 June 2006
                                                                 Six Month Ended             (Inception) To
                                                         December 31,       December 31,       December 31,
                                                            2008               2007               2008
                                                          --------           --------           --------
<S>                                                       <C>                <C>                <C>
OPERATING ACTIVITIES
  Net (Loss) for the year                                 $ (7,724)          $(30,950)          $(58,866)
  Adjustments To Reconcile Net Loss To Net
   Cash Used In Operating Activities
     Increase in accounts payable                           (2,000)                --                 --
                                                          --------           --------           --------
Net Cash (Used) by Operating Activities                     (9,724)           (30,950)           (58,866)
                                                          --------           --------           --------
FINANCING ACTIVITY
  Proceeds from sale of Common Stock                            --                 --             69,540
                                                          --------           --------           --------
Cash Provided by Financing Activities                           --                 --             69,540
                                                          --------           --------           --------

Net Increase in Cash                                        (9,724)           (30,950)            10,674
Cash, Beginning of Period                                   20,398             63,501                 --
                                                          --------           --------           --------
Cash, End of Period                                       $ 10,674           $ 32,551           $ 10,674
                                                          ========           ========           ========

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
                                December 31, 2008


NOTE 1 - CONDENSED FINANCIAL STATEMENTS

The accompanying financial statements have been prepared by the Company without
audit. In the opinion of management, all adjustments (which include only normal
recurring adjustments) necessary to present fairly the financial position,
results of operations, and cash flows at December 31, 2008, and for all periods
presented herein, have been made.

Certain information and footnote disclosures normally included in financial
statements prepared in accordance with accounting principles generally accepted
in the United States of America have been condensed or omitted. It is suggested
that these condensed financial statements be read in conjunction with the
financial statements and notes thereto included in the Company's June 30, 2006
audited financial statements. The results of operations for the periods ended
December 30, 2008 and 2007 are not necessarily indicative of the operating
results for the full years.

NOTE 2 - GOING CONCERN

The Company's financial statements are prepared using generally accepted
accounting principles in the United States of America applicable to a going
concern which contemplates the realization of assets and liquidation of
liabilities in the normal course of business. The Company has not yet
established an ongoing source of revenues sufficient to cover its operating
costs and allow it to continue as a going concern. The ability of the Company to
continue as a going concern is dependent on the Company obtaining adequate
capital to fund operating losses until it becomes profitable. If the Company is
unable to obtain adequate capital, it could be forced to cease operations.

In order to continue as a going concern, the Company will need, among other
things, additional capital resources. Management's plan is to obtain such
resources for the Company by obtaining capital from management and significant
shareholders sufficient to meet its minimal operating expenses and seeking
equity and/or debt financing. However management cannot provide any assurances
that the Company will be successful in accomplishing any of its plans.

The ability of the Company to continue as a going concern is dependent upon its
ability to successfully accomplish the plans described in the preceding
paragraph and eventually secure other sources of financing and attain profitable
operations. The accompanying financial statements do not include any adjustments
that might be necessary if the Company is unable to continue as a going concern.

                                       8
<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.

Mr. Krief has been analyzing the various alternatives available to our company
to ensure our survival and to preserve our shareholder's investment in our
common shares. This analysis has included sourcing additional forms of financing
to continue our business as is, or mergers and/or acquisitions. At this stage in
our operations, we believe either course is acceptable, as our operations have
not been profitable and our future prospects for our business are not good
without further financing.

We are focusing our preliminary merger/acquisition activities on potential
business opportunities with established business entities for the merger of a
target business with our company. In certain instances, a target business may
wish to become a subsidiary of our company or may wish to contribute assets to
our company rather than merge. We anticipate that any new acquisition or
business opportunities by our company will require additional financing. There
can be no assurance, however, that we will be able to acquire the financing
necessary to enable us to pursue our plan of operation. If our company requires
additional financing and we are unable to acquire such funds, our business may
fail.

In implementing a structure for a particular business acquisition or
opportunity, we may become a party to a merger, consolidation, reorganization,
joint venture, or licensing agreement with another corporation or entity. We may
also acquire stock or assets of an existing business. Upon the consummation of a
transaction, it is likely that our present management will no longer be in
control of our company and our existing business will close down. In addition,
it is likely that our officers and directors will, as part of the terms of the
acquisition transaction, resign and be replaced by one or more new officers and
directors.

We anticipate that the selection of a business opportunity in which to
participate will be complex and without certainty of success. Management
believes that there are numerous firms in various industries seeking the
perceived benefits of being a publicly registered corporation. Business
opportunities may be available in many different industries and at various
stages of development, all of which will make the task of comparative
investigation and analysis of such business opportunities extremely difficult
and complex.

We may seek a business opportunity with entities who have recently commenced
operations, or entities who wish to utilize the public marketplace in order to
raise additional capital in order to expand business development activities, to
develop a new product or service, or for other corporate purposes. We may
acquire assets and establish wholly-owned subsidiaries in various businesses or
acquire existing businesses as subsidiaries.

Mr. Krief is undertaking the search for and analysis of new business
opportunities, who is not a professional business analyst. In seeking or
analyzing prospective business opportunities, Mr. Krief may utilize the services
of outside consultants or advisors.

                                       9
<PAGE>
At this stage, we can provide no assurance that we will be able to locate
compatible business opportunities, what additional financing we will require to
complete a combination or merger with another business opportunity, or whether
the opportunity's operations will be profitable.

As of the date hereof, we have not been successful in raising the funding
necessary to proceed with our business plan for our existing business.
Historically, we have been able to raise a limited amount of capital through
private placements of our equity stock, but we are uncertain about our continued
ability to raise funds privately. Further, we believe that our company may have
more difficulties raising capital for our existing business than for a new
business opportunity. We have held preliminary negotiations with prospective
business entities but have not entered into any formal written agreements for a
business combination or opportunity. If any such agreement is reached, we intend
to disclose such an agreement by filing a current report on Form 8-K with the
Securities and Exchange Commission.

If we are unable to secure adequate capital to continue our business or
alternatively, complete a merger or acquisition, our shareholders will lose some
or all of their investment and our business will likely fail.

Our auditors have issued an audit opinion which includes a statement describing
their doubts about whether we will continue as a going concern. In addition, our
financial status creates substantial doubt whether we will continue as a going
concern.

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.

Our immediate priority is to either secure suitable financing to continue with
our existing business or change our business and conclude a merger, acquisition
or combination with a business prospect. This is critical to ensure our survival
and to preserve our shareholder's investment in our common shares. At this stage
in our operations, we believe either course is acceptable, as our operations
have not been profitable and our company will fail without further significant
financing.

Concurrent with our search for additional financing for our existing business,
we are also actively seeking business opportunities with established business
entities for the merger of a target business with our company. In certain
instances, a target business may wish to become a subsidiary of our company or
may wish to contribute assets to our company rather than merge. We anticipate
that any new acquisition or business opportunities by our company will require
additional financing and that we will close our existing business. There can be
no assurance, however, that we will be able to acquire the financing necessary
to enable us to pursue this new plan. If our company requires additional
financing and we are unable to acquire such funds, our business may fail.

We may seek a business opportunity with entities who have recently commenced
operations, or entities who wish to utilize the public marketplace in order to
raise additional capital in order to expand business development activities, to
develop a new product or service, or for other corporate purposes. We may
acquire assets and establish wholly-owned subsidiaries in various businesses or
acquire existing businesses as subsidiaries.

At this stage, we cannot quantify what additional financing we will require to
complete a combination or merger with another business opportunity, or whether
the opportunity's operations will be profitable.

RESULTS OF OPERATIONS

Our company posted losses of $7,724 for the six months ended December 31, 2008
compared to losses of $30,950 for the six month ended December 31, 2007. From
inception to December 31, 2008 we have incurred losses of $58,866. Our losses
for the three months ended December 31, 2008 is $7,729 and for the three month
ended December 31, 2007 is $5,631.

                                       10
<PAGE>
As of December 31, 2008, our net cash balance is approximately $10,674. 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.

LIQUIDITY AND CAPITAL RESOURCES

At September 30, 2008, we had working capital of $10,674, compared to $18,398 at
June 30, 2008. At December 31, 2008, our total assets consisted of cash of
$10,674, compared to cash of $20,390 at June 30, 2008.

Because we did not generated any revenue from our business we need to raise
additional funds for the future development of our business and to respond to
unanticipated requirements or expenses, or to fund the identification,
evaluation and combination or merger with a suitable business opportunity.

We do not currently have any arrangements for financing and we can provide no
assurance to investors we will be able to find such financing. There can be no
assurance that additional financing will be available to us, or on terms that
are acceptable. Consequently, we may not be able to proceed with our intended
business plans and our business will then likely fail.

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

Not applicable.

ITEM 4. CONTROLS AND PROCEDURES

As required by Rule 13a-15/15d-15 under the Securities and Exchange Act of 1934,
as amended (the "Exchange Act"), as of December 31, 2008, we have carried out an
evaluation of the effectiveness of the design and operation of our Company's
disclosure controls and procedures. This evaluation was carried out under the
supervision and with the participation of our Company's management, our
President (Principal Executive Officer) and Treasurer (Principal Accounting
Officer). Based upon the results of that evaluation, our management has
concluded that, as of December 31, 2008, our Company's disclosure controls and
procedures were effective and provide reasonable assurance that material
information related to our Company required to be disclosed in the reports that
we file or submit under the Exchange Act is recorded, processed, summarized and
reported within the time periods specified in the SEC's rules and forms, and
that such information is accumulated and communicated to management to allow
timely decisions on required disclosure.

There were no changes in our internal control over financial reporting
identified in connection with the evaluation described above during the period
covered by this report that has materially affected or is reasonably likely to
materially affect our internal controls over financial reporting.

                                       11
<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
           and Principal Financial Officer *

 32.1      Section 1350 Certification of Principal Executive Officer and
           Principal Financial Officer *

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

                                       12
<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: January 23, 2009       By: /s/ Aviad Krief
                                ------------------------------------------------
                             Name:  Aviad Krief
                             Title: President, Treasurer, Secretary and Director
                                    (Principal Financial and Accounting Officer)

                                       13