**FORM      10-Q**

**x QUARTERLY      REPORT      UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934**

**TRANSITION      REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934**

**333**
**144943**

**WATCHTOWER,      INC.**

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

410      Park      Avenue, 15th      Floor

**(888)      251-3422**

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

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**TABLE      OF CONTENTS**

|                                                                                                  | Page |
|-------------------------------------------------------------------------------------------------------|------|
| PART                I                                                                                 | 3    |
| Item                1. Financial Statements                                                           | 3    |
| Item                2. Management’s Discussion and Analysis or Plan of                Operation | 8    |
| Item                3 Quantitative and Qualitative Disclosures About Market                Risk       | 9    |
| Item                4 Controls and Procedures                                                         | 10   |
|                                                                                                  |      |
| PART                II                                                                                | 10   |
| Item                1. Legal Proceedings                                                              | 10   |
| Item                IA. Risk Factors                                                                  | 11   |
| Item                2. Unregistered Sales of Equity Securities and Use of Proceeds                    | 11   |
| Item                3. Defaults Upon Senior Securities                                                | 11   |
| Item                4. Submission of Matters to a Vote of Security Holders                            | 11   |
| Item                5. Other Information                                                              | 11   |
| Item                6. Exhibits                                                                       | 11   |

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**PART      I **

**FINANCIAL      INFORMATION**

**Item      1. **
**Financial      Statements.**

|                                                                                                                                                       |   | March 31, 2008 |    | December 31, 2007 |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------|---------|-----------------------------|--------|
|                                                                                                                                                       |   | (Unaudited)              |    |                        |   |
| ASSETS                                                                                                                                                     |   |
| Current                  Assets:                                                                                                                           |   |                     |    |                        |   |   |   |
| Cash                                                                                                                                                       |   | $                        | 91      |                        | $      | 40,973 |   |
|                                                                                                                                                       |   |                     |    |                        |   |   |   |
| Total                  Current Assets                                                                                                                      |   |                     | 91      |                        |   | 40,973 |   |
|                                                                                                                                                       |   |                     |    |                        |   |   |   |
| Total                  Assets                                                                                                                              |   | $                        | 91      |                        | $      | 40,973 |   |
|                                                                                                                                                       |   |                     |    |                        |   |   |   |
| LIABILITIES                  AND STOCKHOLDERS’ EQUITY (DEFICIENCY)                                                                                   |   |
|                                                                                                                                                       |   |                     |    |                        |   |   |   |
| Current                  Liabilities:                                                                                                                      |   |                     |    |                        |   |   |   |
| Accounts                  Payable                                                                                                                          |   | $                        | 100     |                        | $      | 375 |   |
|                                                                                                                                                       |   |                     |    |                        |   |   |   |
| Total                  Current Liabilities                                                                                                                 |   |                     | 100     |                        |   | 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                                                                                          |   |                     | (55,809 | )                           |   | (                  15,202 | ) |
|                                                                                                                                                       |   |                     |    |                        |   |   |   |
| Total                  Stockholders’ Equity (Deficiency)                                                                                             |   |                     | (9      | )                           |   | 40,598 |   |
|                                                                                                                                                       |   |                     |    |                        |   |   |   |
| Total                  Liabilities and Stockholders’ Equity (Deficiency)                                                                             |   | $                        | 91      |                        | $      | 40,973 |   |

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|                                                        |   | For the Quarter Ended March 31, 2008 |       | For the Period February 20, 2007(Inception) to March 31, 2007 |   | For the Period February 20, 2007(Inception) to March 31, 2008  |   |
|-------------------------------------------------------------|--------|--------------------------------------------------------------------|------------|------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------|--------|
|                                                        |   |                                                               |       |                                                                                                       |   |                                                                                                             |   |
| Net                  Revenues                          |   | $                                                                  | -          |                                                                                                       | $      | -                                                                                                                |   | $ | - |   |
|                                                        |   |                                                               |       |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Costs                  and Expenses:                        |   |                                                               |       |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Professional                  Fees                          |   |                                                               | 14,950     |                                                                                                       |   | -                                                                                                                |   |   | 22,575 |   |
| Consulting                  Fees                            |   |                                                               | 14,500     |                                                                                                       |   | -                                                                                                                |   |   | 14,500 |   |
| General                  and Administrative Expenses        |   |                                                               | 11,157     |                                                                                                       |   | -                                                                                                                |   |   | 17,631 |   |
| Start                  Up Costs                             |   |                                                               | -          |                                                                                                       |   | -                                                                                                                |   |   | 1,103 |   |
|                                                        |   |                                                               |       |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Total                  Costs and Expenses                   |   |                                                               | 40,607     |                                                                                                       |   | -                                                                                                                |   |   | 55,809 |   |
|                                                        |   |                                                               |       |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Net                  Loss                                   |   | $                                                                  | (40,607    | )                                                                                                          | $      | -                                                                                                                |   | $ | (55,809 | ) |
|                                                        |   |                                                               |       |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Basic                  and Diluted Loss Per Share           |   | $                                                                  | (.00       | )                                                                                                          | $      | .00                                                                                                              |   |   |   |   |
|                                                        |   |                                                               |       |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Weighted                  Average Common Shares Outstanding |   |                                                               | 12,400,000 |                                                                                                       |   | 8,000,000                                                                                                        |   |   |   |   |

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|                                                                                                                                              |   |              |       |   |   | AdditionalPaid-InCapital   |   | DeficitAccumulatedDuring theDevelopment Stage |   | Total   |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------|------------|--------|--------|--------------------------------------|--------|---------------------------------------------------------|--------|-------------------|--------|
|                                                                                                                                              |   |              |       |   |   |
|                                                                                                                                              |   | Common Stock |       |
|                                                                                                                                              |   | Shares       |       | Amount |   |
|                                                                                                                                              |   |              |       |   |   |                                 |   |                                                    |   |              |   |
| Balance,                  February 20, 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 Quarter Ended March 31, 2008 (Unaudited)                                                                        |   |              | -          |   |   | -                                    |   |                                                    | -      |              |   | (40,607 | ) |   | (                  40,607 | ) |
|                                                                                                                                              |   |              |       |   |   |                                 |   |                                                    |   |              |   |   |   |   |   |   |
| Balance,                  March 31, 2008 (Unaudited)                                                                                              |   |              | 12,400,000 |   | $      | 1,240                                |   | $                                                       | 54,560 |              | $      | (                  55,809 | ) | $ | (9 | ) |

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|                                                                                                                                             |   | For the Quarter Ended March 31, 2008 |                      | For the Period February 20, 2007(Inception) to March 31, 2007 |   | For the Period February 20, 2007(Inception) to March 31, 2008  |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------|---------------------------|------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                             |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |
| Cash                  Flows from Operating Activities:                                                                                           |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Net                  Loss                                                                                                                        |   | $                                                                  | (                  40,607 | )                                                                                                          | $      | -                                                                                                                |   | $ | (55,809 | ) |
| Adjustments                  to Reconcile Net Loss to Net Cash Used in Operating                  Activities:                                    |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Changes                  in Assets and Liabilities:                                                                                              |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Increase                  (Decrease )in Accounts Payable                                                                                         |   |                                                               | (275                      | )                                                                                                          |   | -                                                                                                                |   |   | 100 |   |
|                                                                                                                                             |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Net                  Cash Used in Operating Activities                                                                                           |   |                                                               | (40,882                   | )                                                                                                          |   | -                                                                                                                |   |   | (55,709 | ) |
|                                                                                                                                             |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Cash                  Flows from Investing Activities:                                                                                           |   |                                                               | -                         |                                                                                                       |   | -                                                                                                                |   |   | - |   |
|                                                                                                                                             |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Cash                  Flows from Financing Activities:                                                                                           |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Proceeds                  from Sale of Common Stock                                                                                              |   |                                                               | -                         |                                                                                                       |   | -                                                                                                                |   |   | 80,800 |   |
| Expenses                  of Public Offering                                                                                                     |   |                                                               | -                         |                                                                                                       |   | -                                                                                                                |   |   | (25,000 | ) |
|                                                                                                                                             |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Net                  Cash Provided by Financing Activities                                                                                       |   |                                                               | -                         |                                                                                                       |   | -                                                                                                                |   |   | 55,800 |   |
|                                                                                                                                             |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Increase                  (Decrease) in Cash                                                                                                     |   |                                                               | (                  40,882 | )                                                                                                          |   | -                                                                                                                |   |   | 91 |   |
|                                                                                                                                             |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Cash                  – Beginning of Period                                                                                                |   |                                                               | 40,973                    |                                                                                                       |   | -                                                                                                                |   |   | - |   |
|                                                                                                                                             |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Cash                  – End of Period                                                                                                      |   | $                                                                  | 91                        |                                                                                                       | $      | -                                                                                                                |   | $ | 91 |   |
|                                                                                                                                             |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Supplemental                  Disclosures of Cash Flow Information:                                                                              |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Interest                  Paid                                                                                                              |   | $                                                                  | -                         |                                                                                                       | $      | -                                                                                                                |   | $ | - |   |
| Income                  Taxes Paid                                                                                                          |   | $                                                                  | -                         |                                                                                                       | $      | -                                                                                                                |   | $ | - |   |
|                                                                                                                                             |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Supplemental                  Schedule of Non-Cash Investing and Financing Activities:                                                           |   |                                                               |                      |                                                                                                       |   |                                                                                                             |   |   |   |   |
| Stock                  Subscription Receivable from Founders, for Issuance of 8,000,000                  Shares of                  Common Stock |   | $                                                                  | -                         |                                                                                                       | $      | 800                                                                                                              |   | $ | - |   |

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| NOTE 1 - | Organization                  and Basis of Presentation |
|--------------------|---------------------------------------------------------|

| NOTE 2 - | Common                  Stock |
|--------------------|-------------------------------|

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**Item      2. **
**Management’s      Discussion and Analysis or Plan of Operations.**

**Forward-Looking      Statements**

***Business      Overview***

***Plan      of Operation***

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***Liquidity      and Capital Resources***

***Going      Concern Consideration***

***Off-Balance      Sheet Arrangements***

**Item      3.**
**Quantitative      and Qualitative Disclosures About Market Risk.**

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**Item      4. **
**Controls      and Procedures.**

**Evaluation        of Disclosure Controls and Procedures**

**Changes        in Internal Controls over Financial Reporting**

**PART      II**

**OTHER      INFORMATION**

**Item      1. **
**Legal      Proceedings.**

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**Item      1A.**
**Risk      Factors**

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

***Unregistered      Sales of Equity Securities***

***Purchases      of equity securities by the issuer and affiliated      purchasers***

***Use      of Proceeds***

**Item      3. **
**Defaults      Upon Senior Securities.**

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

**Item      5. **
**Other      Information.**

**Item      6. **
**Exhibits**

| Exhibit                No. |   | Description                                                                                                                                                                                 |
|----------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1                       |   | Rule                13a-14(a)/15d14(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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**SIGNATURES**

|                               | ** WATCHTOWER,                INC.** |
|------------------------------------|-------------------------------------------|
|                               |                                      |   |
| Dated:                May 14, 2008 | By:                             | /s/Yisroel                Guttfreund |
|                               | Name:                                     | Yisroel                Guttfreund |
|                               | Title:                                    | President,                Chief Executive Officer, Treasurer and Director |
|                               |                                      | (Principal                Executive, Financial and Accounting Officer)  |
|                               |                                      |   |
|                               | By:                             | /s/                Yechezkel Klohr |
|                               | Name:                                     | Yechezkel                Klohr |
|                               | Title:                          | Secretary                and Director |

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