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| Nevada(State                or other Jurisdiction ofIncorporation                or Organization) 1800                Century Park East, Suite 600Los                Angeles, CA(Address                of Principal Executive Offices) | 20-8734462(I.R.S.                EmployerIdentification                No.)  90067(Zip                Code) |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------|

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| PART                I – FINANCIAL INFORMATION                                                                                                 | 1  |
|-----------------------------------------------------------------------------------------------------------------------------------------------------|----|
| Item                1.  Financial Statements                                                                                              | 1  |
| Balance                Sheet (Unaudited)                                                                                                            | 1  |
| Statements                of Operations (Unaudited)                                                                                                 | 2  |
| Statements                of Cash Flows (Unaudited)                                                                                                 | 3  |
| Notes                to Financial Statements                                                                                                        | 4  |
| Item                2. Management's Discussion and Plan of Operation                                                                                | 7  |
| Company                Overview                                                                                                                     | 8  |
| Liquidity                and Capital Resources                                                                                                      | 10 |
| Item                3. Controls and Procedures                                                                                                      | 12 |
| PART                II -- OTHER INFORMATION                                                                                                         | 12 |
| Item                1. Legal Proceedings                                                                                                            | 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 |
| CERTIFICATION                PURSUANT TO SECTION 302 (a) OF THE SARBANES-OXLEY ACT OF                2002                                           | 14 |
| CERTIFICATION                PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED PURSUANT TO SECTION 906                OF THE SARBANES-OXLEY ACT OF 2002 | 15 |

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| PART                I – FINANCIAL INFORMATION Item                1. Financial StatementsBalance                Sheet (Unaudited) |
|----------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                                                                              |   | September                  30, |    |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------|---------|
|                                                                                                                                                              |   | 2007                           |    |
|                                                                                                                                                              |   |                           |    |
|                                                                                                                                                              |   |                           |    |
| Assets                                                                                                                                                            |   |                           |    |
|                                                                                                                                                              |   |                           |    |
| Current                  assets                                                                                                                                   |   |                           |    |
| Cash                                                                                                                                                              |   | $                              | 1,466   |   |
| Inventory                                                                                                                                                         |   |                           | 25,000  |   |
|                                                                                                                                                              |   |                           |    |   |
| Total                  current assets                                                                                                                             |   |                           | 26,466  |   |
|                                                                                                                                                              |   |                           |    |   |
| Other                  assets, net                                                                                                                                |   |                           | 8,933   |   |
|                                                                                                                                                              |   |                           |    |   |
| Total                  assets                                                                                                                                     |   | $                              | 35,400  |   |
|                                                                                                                                                              |   |                           |    |   |
| Liabilities                  and Stockholders’ Equity                                                                                                       |   |                           |    |   |
|                                                                                                                                                              |   |                           |    |   |
| Current                  liabilities                                                                                                                              |   |                           |    |   |
| Accounts                  payable                                                                                                                                 |   |                           | 11,500  |   |
| Loans                  from                  shareholder                                                                                                          |   |                           | 17,500  |   |
|                                                                                                                                                              |   |                           |    |   |
| Total                  current liabilities                                                                                                                        |   |                           | 29,000  |   |
|                                                                                                                                                              |   |                           |    |   |
| Total                  liabilities                                                                                                                                |   |                           | 29,000  |   |
|                                                                                                                                                              |   |                           |    |   |
| Stockholders’                  equity                                                                                                                       |   |                           |    |   |
| Common                  stock - $.001 par value; in                  2007, 75,000,000 shares authorized, 6,000,000 shares issued and                  outstanding |   |                           | 6,000   |   |
| Additional                  paid-in                  capital                                                                                                      |   |                           | 46,350  |   |
| Accumulated                  deficit                                                                                                                              |   |                           | (45,950 | ) |
|                                                                                                                                                              |   |                           |    |   |
| Total                  stockholders’ equity                                                                                                                 |   |                           | 6,400   |   |
|                                                                                                                                                              |   |                           |    |   |
| Total                  liabilities and stockholders’ equity                                                                                                 |   | $                              | 35,400  |   |

See      accompanying notes to financial statements.

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| Statements                  of Operations (Unaudited) |   |
|-------------------------------------------------------|--------|

|                                                                                                                                                            |   |                                                                                                     |      |   |                                                                                                                                                     |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------|-----------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                            |   |                                                                                                     |      |   |                                                                                                                                                     |   |
|                                                                                                                                                            |   | For                      theThree                      MonthsEndedSeptember                      30,2007 |      |   | For                      the Periodfrom                      inception(February                      20, 2007) toSeptember                      30, 2007 |   |
|                                                                                                                                                            |   |                                                                                                     |      |   |                                                                                                                                                     |   |
|                                                                                                                                                            |   |                                                                                                     |      |   |                                                                                                                                                     |   |
| Expenses                                                                                                                                                        |   |                                                                                                     |      |   |                                                                                                                                                     |   |
|                                                                                                                                                            |   |                                                                                                     |      |   |                                                                                                                                                     |   |
| General                    and Administrative                                                                                                                   |   | $                                                                                                        | 5,267     |   |                                                                                                                                                     | $      | 12,200 |   |
|                                                                                                                                                            |   |                                                                                                     |      |   |                                                                                                                                                     |   |   |   |
| Stock                    based compensation                                                                                                                     |   |                                                                                                     | -         |   |                                                                                                                                                     |   | 3,750 |   |
|                                                                                                                                                            |   |                                                                                                     |      |   |                                                                                                                                                     |   |   |   |
| Professional                    Fees                                                                                                                            |   |                                                                                                     | 2,000     |   |                                                                                                                                                     |   | 30,000 |   |
|                                                                                                                                                            |   |                                                                                                     |      |   |                                                                                                                                                     |   |   |   |
| Net                    loss                                                                                                                                     |   | $                                                                                                        | (7,267    | )      |                                                                                                                                                     | $      | (45,950 | ) |
|                                                                                                                                                            |   |                                                                                                     |      |   |                                                                                                                                                     |   |   |   |
| Basic                    and diluted loss per share                                                                                                             |   | $                                                                                                        | (0.001    | )      |                                                                                                                                                     |   |   |   |
|                                                                                                                                                            |   |                                                                                                     |      |   |                                                                                                                                                     |   |   |   |
| Weighted                    average number of common shares outstandingused                    to calculate basic and diluted                    loss per share |   |                                                                                                     | 6,000,000 |   |                                                                                                                                                     |   |   |   |

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| Statements                  of Cash Flows (Unaudited) |   |
|-------------------------------------------------------|--------|
|                                                  |   |
|                                                  |   |

|                                                                                                                                                       |   | For                  the Three                  Months                  EndedSeptember                  30, 2007 |    |                | For                  the period from                  February                  20, 2007(Inception)                  throughSeptember                  30,2007 |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------|---------|---------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Cash                  flows from operating activities                                                                                                      |   |                                                                                                             |    |                |                                                                                                                                                           |   |
| Net                  loss                                                                                                                                  |   | $                                                                                                                | (7,267  | )    |                                                                                                                                                           | $      | (45,950 | ) |
| Adjustments                  to reconcile net loss                  to cash  provided                  by operating                  activities: |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
|       Depreciation                  and amortization                                                                         |   |                                                                                                             | -       |                |                                                                                                                                                           |   | - |   |
|       Stock                  based compensation                                                                              |   |                                                                                                             | -       |                |                                                                                                                                                           |   | 3,750 |   |
| Changes                  in assets and                  liabilities:                                                                                       |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Organizational                  costs                                                                                                                      |   |                                                                                                             | -       |                |                                                                                                                                                           |   | - |   |
| Inventories                                                                                                                                                |   |                                                                                                             | (2,000  | )                   |                                                                                                                                                           |   | (25,000 | ) |
| Accounts                  payable                                                                                                                          |   |                                                                                                             | (3,850  | )                   |                                                                                                                                                           |   | 11,500 |   |
| Loans                  from                  shareholder                                                                                                   |   |                                                                                                             | -       |                |                                                                                                                                                           |   | 17,500 |   |
|                                                                                                                                                       |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Net                  cash provided by (used in) operating activities                                                                                       |   |                                                                                                             | (13,117 | )                   |                                                                                                                                                           |   | (38,200 | ) |
|                                                                                                                                                       |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Cash                  flows from investing activities                                                                                                      |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Website                  development                                                                                                                       |   |                                                                                                             | -       |                |                                                                                                                                                           |   | (9,000 | ) |
| Accumulated                  amortization,                  website                                                                                        |   |                                                                                                             | -       |                |                                                                                                                                                           |   | 67 |   |
|                                                                                                                                                       |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Net                  cash Provided by (used in) investing activities                                                                                       |   |                                                                                                             | -       |                |                                                                                                                                                           |   | (83,933 | ) |
|                                                                                                                                                       |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Cash                  flows from financing activities                                                                                                      |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Capital                  stock                                                                                                                             |   |                                                                                                             | -       |                |                                                                                                                                                           |   | 6,000 |   |
| Stock                  based                  compensation                                                                                                 |   |                                                                                                             | -       |                |                                                                                                                                                           |   | (3,750 | ) |
| Paid-in                  capital                                                                                                                           |   |                                                                                                             | -       |                |                                                                                                                                                           |   | 46,350 |   |
|                                                                                                                                                       |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Net                  cash provided by (used in) financing activities                                                                                       |   |                                                                                                             | -       |                |                                                                                                                                                           |   | 48,600 |   |
|                                                                                                                                                       |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Net                  increase (decrease) in cash and cash equivalents                                                                                      |   |                                                                                                             | (13,117 | )                   |                                                                                                                                                           |   | 1,466 |   |
|                                                                                                                                                       |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Cash                  and cash                  equivalents, beginning of period                                                                           |   |                                                                                                             | 14,583  |                |                                                                                                                                                           |   | - |   |
|                                                                                                                                                       |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Cash                  and cash                  equivalents, end of period                                                                                 |   | $                                                                                                                | 1,466   |                |                                                                                                                                                           | $      | 1,466 |   |
|                                                                                                                                                       |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Supplemental                  disclosure of cash flow information                                                                                          |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Cash                  paid during the period                  for:                                                                                         |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Interest                                                                                                                                                   |   | $                                                                                                                | -       |                |                                                                                                                                                           | $      | - |   |
|                                                                                                                                                       |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Income                  taxes                                                                                                                              |   |                                                                                                             |    |                |                                                                                                                                                           |   |   |   |
| Income                  taxes                                                                                                                              |   | $                                                                                                                | -       |                |                                                                                                                                                           | $      | - |   |

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| Other                assets consist of the following:                      |   | May                31, 2007 |   |
|----------------------------------------------------------------------------|--------|-----------------------------|--------|
|                                                                       |   |                        |   |
|                                                                       |   |                        |   |
| Website                development, net of accumulated amortization of $67 |   | $                           | 8,933  |   |
|                                                                       |   |                        |   |   |
|                                                                       |   | $                           | 8,933  |   |

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|   | · | the                risks of a development                stage company; |
|--------|--------|-------------------------------------------------------------------------|

|   | · | management’s                plans, objectives                and budgets for its future operations and future economic                performance; |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | capital                budget and future                capital requirements; |
|--------|--------|-------------------------------------------------------------------------------|

|   | · | meeting                future capital                needs; |
|--------|--------|-------------------------------------------------------------|

|   | · | our                dependence on management                and the need to recruit additional                personnel; |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------|

|   | · | limited                trading for our common                stock |
|--------|--------|--------------------------------------------------------------------|

|   | · | the                level of future                expenditures; |
|--------|--------|-----------------------------------------------------------------|

|   | · | impact                of recent accounting                pronouncements; |
|--------|--------|---------------------------------------------------------------------------|

|   | · | the                outcome of regulatory and                litigation matters; and |
|--------|--------|-------------------------------------------------------------------------------------|

|   | · | the                assumptions described in                this report underlying such forward-looking statements. Actual results                and                developments may materially differ from those expressed in or implied                by                such statements due to a number of factors,                including: |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | those                described in the context                of such forward-looking                statements; |
|--------|--------|-----------------------------------------------------------------------------------------------------------------|

|   | · | future                product development and                marketing costs; |
|--------|--------|-------------------------------------------------------------------------------|

|   | · | changes                in our pricing                plans; |
|--------|--------|-------------------------------------------------------------|

|   | · | timely                development and                acceptance of our products; |
|--------|--------|----------------------------------------------------------------------------------|

|   | · | the                markets of our domestic                operations; |
|--------|--------|-----------------------------------------------------------------------|

|   | · | the                impact of competitive                products and pricing; |
|--------|--------|-------------------------------------------------------------------------------|

|   | · | the                political, social and                economic climate in which we conduct operations;                and |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------|

|   | · | the                risk factors described in                other documents and reports filed with the Securities and Exchange                Commission, including our Registration Statement on Form SB-2/A (SEC                File                No. 333-145134). |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (a) | The                following exhibits are filed with this Quarterly Report or are                incorporated herein by reference: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------|

| Exhibit |   |
|---------|--------|

| Number | Description |
|--------|-------------|

|   |                                                                                                                                                         |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1   | Certification                of the President and Chief Accounting Officer pursuant to Rule 13a-14(a)                of the Securities Exchange Act of 1934. |

| 32.1 | Certification                of the President and Chief Accounting Officer pursuant to 18 U.S.C                Section                1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act                of 2002. |
|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|                            | WITEL              CORP.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|---------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| January                23, 2008 | /s/                James E.                Renton                                                                                     James                E. RentonPresident                and Chief Executive Officer (Duly                Authorized Officer and Principal Executive Officer and                Principal Financial and Accounting                Officer) |

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