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| Nevada(State      of incorporation) | 98-0523909 (IRS      Employer ID Number) |
|-------------------------------------|-----------------------------------------------|

410 Park Avenue, 15thFloor

| Large      accelerated      filer                                                         o      |   | Accelerated      filer                            o |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Non-accelerated      filer                                                           o |   | Smaller      reporting company                               x     |

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|                                                                            | Page           |
|---------------------------------------------------------------------------------|----------------|
| PART      I                                                                     |           |
| Item      1. Financial Statements                                               | F-1      - F-5 |
| Item      2. Management’s Discussion and Analysis or Plan of    Operation | 2              |
| Item      3 Quantitative and Qualitative Disclosures About Market    Risk       | 3              |
| Item      4 Controls and Procedures                                             | 3              |
|                                                                            |           |
| PART      II                                                                    |           |
| Item      1. Legal Proceedings                                                  | 3              |
| Item      IA. Risk Factors                                                      | 3              |
| Item      2. Unregistered Sales of Equity Securities and Use of    Proceeds     | 3              |
| Item      3. Defaults Upon Senior Securities                                    | 4              |
| Item      4. Submission of Matters to a Vote of Security Holders                | 4              |
| Item      5. Other Information                                                  | 4              |
| Item      6. Exhibits                                                           | 4              |

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| ASSETS                                                                                                                                                                                                           |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                                                                             |   |  June 30,2008(Unaudited) |   |   |  December 31, 2007  |   |
|  Current      Assets:                                                                                                                                                                                       |   |   |   |   |   |   |
|         Cash                                                                                                                                                                                           |   | $ | 291 |   |   | $ | 40,973 |   |
|                                                                                                                                                                                                             |   |   |   |   |   |   |   |   |
|                     Total Current Assest                                                                                              |   |   | 291 |   |   |   | 40,973 |   |
|                                                                                                                                                                                                             |   |   |   |   |   |   |  |   |
| Total    Assets                                                                                                                                                                                                  |   | $ | 291  |   |   | $ | 40,973 |   |
|                                                                                                                                                                                                             |   |   |   |   |   |   |   |   |
|   LIABILITIES AND      STOCKHOLDERS’ EQUITY (DEFICIENCY)                                                                                                                                              |
|                                                                                                                                                                                                             |   |   |   |   |   |   |   |   |
|  Current      Liabilities:                                                                                                                                                                                  |   |   |   |   |   |   |   |   |
|    Accounts      Payable and Accrued Liabilities                                                                                                                                             |   | $ | 34 |   |   | $  | 375 |   |
|    Loans      Payable                                                                                                                                                                             |   |   | 6,850 |   |   |   | - |   |
|                                                                                                                                                                                                             |   |   |   |   |   |   |   |   |
|                Total      Current Liabilities                                                                          |   |   | 6,884 |   |   |   | 375 |   |
|                                                                                                                                                                                                             |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                             |   |   |   |   |   |   |   |   |
|  Commitments      and Contingencies                                                                                                                                                                         |   |   |   |   |   |   |   |   |
|                                                                                                                                                                                                             |   |   |   |   |   |   |   |      |
|        Stockholders’ Equity (Deficiency):         Preferred Stock, $.0001 par value; 5,000,000 shares           authorized, none issued and outstanding  |   |   | - |   |   |   | - |   |
|        Common Stock, $.0001 par value; 500,000,000 shares         authorized, 12,400,000 shares issued and outstanding                                                                       |   |   | 1,240 |   |   |   | 1,240 |   |
|        Additional Paid-In Capital                                                                                                                                                                           |   |   | 54,560 |   |   |   | 54,560 |   |
|   Deficit      Accumulated During the Development Stage                                                                                                                                                     |   |   | (           62,393 | ) |   |   |         (      15,202 | ) |
|                                                                                                                                                                                                             |   |   |   |   |   |   |   |   |
|                Total      Stockholders’ Equity (Deficiency)                                                      |   |   | (             6,593 | ) |   |   | 40,598  |   |
|                                                                                                                                                                                                             |   |   |   |   |   |   |   |   |
|  Total      Liabilities and Stockholders’ Equity (Deficiency)                                                                                                                                    |   | $ | 291 |   |   | $ | 40,973 |   |

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|                                                                                                                      |   | For theSix MonthsEndedJune 30, 2008(Unaudited) |                                                                                    |    | For the      PeriodFebruary 20,2007(Inception) to June 30, 2007 |   |                                                          | For theQuarterEndedJune 30, |   |    | For the      PeriodFebruary 20,2007(Inception) ToJune 30, 2008(Unaudited)   |    |
|---------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------|-----------------------------------------------------------------------------------------|---------|-----------------------------------------------------------------|--------|---------------------------------------------------------------|-----------------------------|--------|---------|-----------------------------------------------------------------------------|---------|
|                                                                                                                      |   |                                           |                                                                                    |    |                                                            |   |                                                          | 2008(Unaudited)             |   |    | 2007(Unaudited)                                                             |    |   |   |   |
|                                                                                                                      |   |                                           |                                                                                    |    |                                                            |   |                                                          |                        |   |    |                                                                        |    |   |   |   |
|  Net      Revenues                                                                                                   |   | $                                              | -                                                                                       |    |                                                            | $      | -                                                             |                        |   | $       | -                                                                           |    |   | $ | - |   |   | $ | - |   |
|                                                                                                                      |   |                                           |                                                                                    |    |                                                            |   |                                                          |                        |   |    |                                                                        |    |   |   |   |   |   |   |   |   |
|  Costs and      Expenses:                                                                                            |   |                                           |                                                                                    |    |                                                            |   |                                                          |                        |   |    |                                                                        |    |   |   |   |   |   |   |   |   |
|    Professional      Fees                                                                             |   |                                           | 20,950                                                                             |    |                                                            |   | 1,000                                                    |                        |   |    |      6,000                                    |    |   |   |  1,000  |   |   |   | 28,575  |   |
|    Consulting      Fees                                                                                    |   |                                           | 14,500                                                                             |    |                                                            |   | -                                                             |                        |   |    | -                                                                           |    |   |   | - |   |   |   | 14,500  |   |
|    General      and Administrative Expenses                                                                |   |                                           | 11,707                                                                             |    |                                                            |   | 62                                                       |                        |   |    | 550                                                                    |    |   |   | 62  |   |   |   | 18,181  |   |
|    Start      Up Costs                                                                                     |   |                                           | -                                                                                       |    |                                                            |   | 1,103                                                    |                        |   |    | -                                                                           |    |   |   | 1,103  |   |   |   | 1.103  |   |
|                                                                                                                      |   |                                           |                                                                                    |    |                                                            |   |                                                          |                        |   |    |                                                                        |    |   |   |   |   |   |   |   |   |
|             Total      Costs and Expenses                     |   |                                           | 47,157                                                                             |    |                                                            |   | 2,165                                                    |                        |   |    | 6,550                                                                  |    |   |   | 2,165  |   |   |   | 62,359  |   |
|                                                                                                                      |   |                                           |                                                                                    |    |                                                            |   |                                                          |                        |   |    |                                                                        |    |   |   |   |   |   |   |   |   |
|  Operating      Loss                                                                                                 |   |                                           | (          47,157                                              | )       |                                                            |   |         (      2,165  | )                           |   |    | (           6,550                             | )       |   |   | (          2,165  | ) |   |   | (           62,359  | ) |
|                                                                                                                      |   |                                           |                                                                                    |    |                                                            |   |                                                          |                        |   |    |                                                                        |    |   |   |   |   |   |   |   |   |
|  Other      Income (Expense):  Interest      Expense          |   |                                           | (                  34  | )  |                                                            |   | -                                                             |                        |   |    | (                34  | )  |   |   | - |   |   |   |  (                  34  | ) |
|                                                                                                                      |   |                                           |                                                                                    |    |                                                            |   |                                                          |                        |   |    |                                                                        |    |   |   |   |   |   |   |   |   |
|  Net      Loss                                                                                                  |   | $                                              | (          47,191                                              | )  |                                                            | $      | (           2,165               | )                      |   | $  |         (     6,584                      | )  |   | $ | (           2,165  | )  |   | $ | (           62,393  | )  |
|                                                                                                                      |   |                                           |                                                                                    |    |                                                            |   |                                                          |                        |   |    |                                                                        |    |   |   |   |   |   |   |   |   |
|  Basic and      Diluted Loss Per Share                                                                               |   | $                                              | (              0.00                        | )       |                                                            | $      | (            0.00          | )                           |   | $       | (              .00             | )       |   | $ | (             0.00  | ) |   |   |   |   |
|                                                                                                                      |   |                                           |                                                                                    |    |                                                            |   |                                                          |                        |   |    |                                                                        |    |   |   |   |   |   |   |   |   |
|  Weighted      Average Common Shares Outstanding                                                                |   |                                           | 12,400,000                                                                         |    |                                                            |   | 10,190,840                                               |                        |   |    | 12,400,000                                                             |    |   |   | 10,190,840  |   |   |   |   |   |

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|                                                                                                                             |   | Common      Stock |   |    | Additonal      Paid-InCapital |   |   | DeficitAccumulatedDuring theDevelopment Stage |   |   |   | Total  |   |
|----------------------------------------------------------------------------------------------------------------------------------|--------|-------------------|--------|---------|-------------------------------|--------|--------|-----------------------------------------------|--------|--------|--------|-------------|--------|
|                                                                                                                             |   |  Amount      |   | Shares  |                          |   |   |                                          |   |   |   |        |   |   |   |
|                                                                                                                             |   |              |   |    |                          |   |   |                                          |   |   |   |        |   |   |   |   |
| Balance,      February 21, 2007                                                                                                  |   |  -           |   | $       | -                             |   |   | $                                             | -      |   |   |        | $      | - |   |   | $ |  - |   |
|                                                                                                                             |   |              |   |    |                          |   |   |                                          |   |   |   |        |   |   |   |   |   |   |   |
| Common      Stock Issued to Founders   at $.0001 Per Share                                                             |   | 8,000,000         |   |    | 800                           |   |   |                                          | -      |   |   |        |   | - |   |   |   |  800 |   |
|                                                                                                                             |   |              |   |    |                          |   |   |                                          |   |   |   |        |   |   |   |   |   |   |   |
| Common      Stock Issued to Private   Investors at $.01 Per Share                                                      |   | 3,500,000         |   |    | 350                           |   |   |                                          | 34,650 |   |   |        |   | - |   |   |   |  35,000 |   |
|                                                                                                                   |   |              |   |    |                          |   |   |                                          |   |   |   |        |   |  |   |   |   |   |   |
| Common      Stock Issued Pursuant to   Public Offering at $.05 per      share,   Net of Expenses of Offering |   |  900,000     |   |    | 90                            |   |   |                                          | 19,910 |   |   |        |   | - |   |   |   |  20,000 |   |
|                                                                                                                             |   |              |   |    |                          |   |   |                                          |   |   |   |        |   |   |   |   |   |   |   |
| Net Loss for the      Period                                                                                                     |   |  -           |   |    | -                             |   |   |                                          | -      |   |   |        |   | (            15,202 | ) |   |   | (          15,202 | ) |
|                                                                                                                             |   |              |   |    |                          |   |   |                                          |   |   |   |        |   |   |   |   |   |   |   |
| Balance, December      31, 2007                                                                                                  |   | 12,400,000        |   |    |  1,240                   |   |   |                                          | 54,560 |   |   |        |   | (            15,202 | )   |   |   |  40,598 |   |
|                                                                                                                             |   |              |   |    |                          |   |   |                                          |   |   |   |        |   |   |   |   |   |   |   |
| Net Loss      for the Six Months Ended   June 30, 2008 (Unaudited)                                                     |   |  -           |   |    | -                             |   |   |                                          | -      |   |   |        |   |  (      47,191  | )  |   |   |  (          47,191 | ) |
|                                                                                                                             |   |              |   |    |                          |   |   |                                          |   |   |   |        |   |   |   |   |   |   |   |
| Balance, June 30,      2008 (Unaudited)                                                                                          |   |  12,400,000  |   | $  | 1,240                         |   |   | $                                        | 54,560 |   |   |        | $      | (            62,393 | )   |   | $  |  (      6,593 | ) |

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|                                                                                                                                                                                                                                                                                                                                                                                                |   | For      theSix      Months EndedJune 30,      2008(Unaudited) |                                     |   | For the      PeriodFebruary      20, 2007(Inception)      toJune 30,      2008 |   |                                       | For the      PeriodFebruary      20, 2007(Inception)      toJune 30,      2007 |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------|------------------------------------------|--------|--------------------------------------------------------------------------------|--------|--------------------------------------------|--------------------------------------------------------------------------------|--------|
| Cash Flows from      Operating Activities:                                                                                                                                                                                                                                                                                                                                                          |   |                                                           |                                     |   |                                                                           |   |                                       | (Unaudited)                                                                    |   |
|   Net      Loss                                                                                                                                                                                                                                                                                                                                                                           |   | $                                                              | (   47,191                     | )      |                                                                           | $      | (           2,165      | )                                                                         |   | $ | (           62,393 | )  |
|   Adjustments      to Reconcile Net Loss to Net    Cash      Used in Operating Activities:      Changes      in Assets and Liabilities:        Increase      (Decrease )in Accounts Payable          and      Accrued Liabilities   |   |                                                           | (           341 | )      |                                                                           |   | 1,000                                      |                                                                           |   |   | 34 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                |   |                                                           |                                     |   |                                                                           |   |                                       |                                                                           |   |   |   |   |
|             Net      Cash Used in Operating Activities                                                                                                                                                                                                                                                                                  |   |                                                           | ( 47,532                                 | )      |                                                                           |   |  (          1,165 | )                                                                              |   |   | (         62,359 | )  |
|                                                                                                                                                                                                                                                                                                                                                                                                |   |                                                           |                                     |   |                                                                           |   |                                       |                                                                           |   |   |   |   |
| Cash Flows from      Investing Activities:                                                                                                                                                                                                                                                                                                                            |   |                                                           | -                                        |   |                                                                           |   | -                                          |                                                                           |   |   | - |   |
|                                                                                                                                                                                                                                                                                                                                                                                                |   |                                                           |                                     |   |                                                                           |   |                                       |                                                                           |   |   |   |   |
| Cash Flows from      Financing Activities:                                                                                                                                                                                                                                                                                                                                                     |   |                                                           |                                     |   |                                                                           |   |                                       |                                                                           |   |   |   |   |
|   Proceeds from      Sale of Common Stock                                                                                                                                                                                                                                                                                                                                            |   |                                                           | -                                        |   |                                                                           |   | 35,800                                     |                                                                           |   |   | 80,800 |   |
|   Expenses      of Public Offering                                                                                                                                                                                                                                                                                                                                    |   |                                                           | -                                        |   |                                                                           |   | -                                          |                                                                           |   |   | (  25,000 | ) |
|   Proceeds      of Borrowings                                                                                                                                                                                                                                                                                                                                              |   |                                                           | 6,850                                    |   |                                                                           |   | -                                          |                                                                           |   |   | 6,850 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                |   |                                                           |                                     |   |                                                                           |   |                                       |                                                                           |   |   |   |   |
|                  Net Cash Provided by Financing Activities                                                                                                                                                                                                                                                                              |   |                                                           | 6,850                                    |   |                                                                           |   | 35,800                                     |                                                                           |   |   | 62,650 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                |   |                                                           |                                     |   |                                                                           |   |                                       |                                                                           |   |   |   |   |
| Increase (Decrease)      in Cash                                                                                                                                                                                                                                                                                                                                                               |   |                                                           | (  40,682                      | )      |                                                                           |   | 34,635                                     |                                                                           |   |   | 291 |   |
|                                                                                                                                                                                                                                                                                                                                                                                                |   |                                                           |                                     |   |                                                                           |   |                                       |                                                                           |   |   |   |   |
| Cash - Beginning of      Period                                                                                                                                                                                                                                                                                                                                                                     |   |                                                           | 40,973                                   |   |                                                                           |   | -                                          |                                                                           |   |   | - |   |
|                                                                                                                                                                                                                                                                                                                                                                                                |   |                                                           |                                     |   |                                                                           |   |                                       |                                                                           |   |   |   |   |
| Cash - End of      Period                                                                                                                                                                                                                                                                                                                                                                      |   | $                                                              | 291                                      |   |                                                                           | $      | 34,635                                     |                                                                           |   | $ | 291 |   |
|                                                                                                                                                                                                                                                                                                                                                                                      |   |                                                           |                                     |   |                                                                           |   |                                       |                                                                           |   |   |   |   |
| Supplemental      Disclosures of Cash Flow Information:                                                                                                                                                                                                                                                                                                                                        |   |                                                           |                                     |   |                                                                           |   |                                       |                                                                           |   |   |   |   |
|         Interest Paid                                                                                                                                                                                                                                                                                                                                                                |   | $                                                              | -                                        |   |                                                                           | $      | -                                          |                                                                           |   | $ | - |   |
|    Income      Taxes Paid                                                                                                                                                                                                                                                                                                                                                       |   | $                                                              | -                                        |   |                                                                           | $      | -                                          |                                                                           |   | $ | - |   |
|   Supplemental Schedule of      Non-Cash Investing and   Financing      Activities           Accrual of Deferred Offering  Costs                                                                                                                                                                                                                  |   | $                                                              | -                                        |   |                                                                           | $      | 25,000                                     |                                                                           |   | $ | - |   |

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| Exhibit      No. |   | Description                                                                                                                                                    |
|------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1             |   | Rule      13a-14(a)/15d-14(a) Certifications of Yisroel Guttfreund, the President,      Chief Executive Officer, Treasurer and Director (attached      hereto) |
|             |   |                                                                                                                                                           |
| 32.1             |   | Section      1350 Certifications of Yisroel Guttfreund, the President, Chief Executive      Officer , Treasurer and Director(attached hereto)                  |
|             |   |                                                                                                                                                           |

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|   |   |  WATCHTOWER,    INC. |
|--------|--------|---------------------------|

|   |  By:    |  /s/Yisroel      Guttfreund                                                              |
|--------|--------------|-----------------------------------------------------------------------------------------------|
|   |  Name:  |  Yisroel      Guttfreund                                                                 |
|   |  Title: |  (President,      Chief Executive Officer,                                               |
|   |         |  Treasurer and Director (Principal Executive, Financial and AccountingOfficer) |

|   |  By:    |  /s/Yechezkel Klohr    |
|--------|--------------|-----------------------------|
|   |  Name:  |  Yechezkel      Klohr  |
|   |  Title: |  Secretary andDirector |

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