**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM        10-QSB/A**

**x QUARTERLY      REPORT      PURSUANT TO SECTION 13 OR 15(D) OF THE**

**SECURITIES      EXCHANGE ACT OF 1934**

**For      the quarterly period ended: September 30, 2007**

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

**For      the transition period from ______ to ______**

**Commission      File No.  333-145134**

**WiTel      Corp.**

| 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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**TABLE      OF CONTENTS**

| **PART                I – FINANCIAL INFORMATION **                                                                                                                 | 1      |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| **Item                  1.  Financial Statements **                                                                                                            | 1      |
| Balance                  Sheets (Unaudited)                                                                                                                              | 1      |
| Statements                  of Operations (Unaudited)                                                                                                                              | 2      |
| Statement                  of Stockholders' equity (Unaudited)                                                                                                                | 3      |
| Statements                  of Cash Flows (Unaudited)                                                                                                                         | 4      |
| Notes                  to Financial Statements                                                                                                                                | 5      |
| **Item                  2. Management's Discussion and Plan of                  Operation**                                                                                   | 8      |
| Company                  Overview                                                                                                                                             | 9      |
| Liquidity                  and Capital Resources                                                                                                                              | 10     |
| **Item                  3. Controls and Procedures**                                                                                                                          | 11     |
| **PART                  II -- OTHER INFORMATION**                                                                                                                             | 11     |
| **Item                  1. Legal Proceedings**                                                                                                                                | 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**                                                                             | 12     |
| **Item                  5. Other Information**                                                                                                                                | 12     |
| **Item                  6. Exhibits**                                                                                                                                         | 12     |
| **SIGNATURES **                                                                                                                                                          | 12     |
| **CERTIFICATION                  PURSUANT TO SECTION 302 (a) OF THE SARBANES-OXLEY ACT OF                  2002 **                                                       |   |
| **CERTIFICATION                PURSUANT TO 18 U.S.C. SECTION 1350 AS ADOPTED PURSUANT TO SECTION                906 OF                THE SARBANES-OXLEY ACT OF 2002 **  |   |

** **
** **

----

** WITEL      CORP.**

**        (A        DEVELOPMENT STAGE COMPANY)   **

**PART      I – FINANCIAL INFORMATION**

**Item      1.  Financial Statements**

**Balance      Sheet (Unaudited)**

|                                                                                                                                                        |   | September                30, |    |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------|---------|
|                                                                                                                                                        |   | 2007                         |    |
| **Assets**                                                                                                                                                  |   |                         |    |
|                                                                                                                                                        |   |                         |    |
| Current                assets                                                                                                                               |   |                         |    |
| Cash                                                                                                                                                        |   | $                            | 1,466   |   |
| Inventory                                                                                                                                                   |   |                         | 25,000  |   |
| Total                current assets                                                                                                                         |   |                         | 26,466  |   |
| Other                assets                                                                                                                                 |   |                         | 15,533  |   |
| **Total                assets**                                                                                                                             |   | $                            | 42,000  |   |
|                                                                                                                                                        |   |                         |    |   |
| **Liabilities                and Stockholders’ Equity**                                                                                               |   |                         |    |   |
|                                                                                                                                                        |   |                         |    |   |
| Current                liabilities                                                                                                                          |   |                         |    |   |
| Accounts                payable                                                                                                                             |   |                         | 11,500  |   |
| Loans                from                shareholder                                                                                                        |   |                         | 22,500  |   |
| Total                current liabilities                                                                                                                    |   |                         | 34,000  |   |
|                                                                                                                                                        |   |                         |    |   |
| **Total                liabilities**                                                                                                                        |   |                         | 34,000  |   |
|                                                                                                                                                        |   |                         |    |   |
| Stockholders’                equity                                                                                                                   |   |                         |    |   |
| Common                stock - $.001 par value; in                2007, 75,000,000 shares authorized, 6,000,000 shares issued and                outstanding |   |                         | 2,250   |   |
| Additional                paid-in                capital                                                                                                    |   |                         | 50,100  |   |
| Accumulated                deficit                                                                                                                          |   |                         | (44,350 | ) |
| **Total                stockholders’ equity**                                                                                                         |   |                         | 8,000   |   |
| **Total                liabilities and stockholders’ equity**                                                                                         |   | $                            | 42,000  |   |

*See      accompanying notes to financial      statements.*

----

**WITEL      CORP.**
**(A        DEVELOPMENT STAGE        COMPANY)**

**Statements      of Operations      (Unaudited)**

|                                                                                                                                                           |   | For                the Three Months Ended |      |   | For                the Period from inception (February                20, 2007) to |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------|-----------|--------|------------------------------------------------------------------------------------|--------|
|                                                                                                                                                           |   | September                30,              |      |   | September                30,                                                       |   |
|                                                                                                                                                           |   | 2007                                      |      |   |                                                                               |   |   | 2007 |   |   |   |   |
|                                                                                                                                                           |   |                                      |      |   |                                                                               |   |   |   |   |   |   |   |
|                                                                                                                                                           |   |                                      |      |   |                                                                               |   |   |   |   |   |   |   |
| **Expenses**                                                                                                                                                   |   |                                      |      |   |                                                                               |   |   |   |   |   |   |   |
|                                                                                                                                                           |   |                                      |      |   |                                                                               |   |   |   |   |   |   |   |
| **General                and Administrative**                                                                                                                  |   | $                                         | 5,467     |   |                                                                               |   |   |   | $ | 10,600 |   |   |   |   |
|                                                                                                                                                           |   |                                      |      |   |                                                                               |   |   |   |   |   |   |   |   |   |
| **Professional                Fees**                                                                                                                           |   |                                      | 2,000     |   |                                                                               |   |   |   |   | 33,750 |   |   |   |   |
|                                                                                                                                                           |   |                                      |      |   |                                                                               |   |   |   |   |   |   |   |   |   |
| **Net                loss**                                                                                                                                    |   | $                                         | (7,467    | )      |                                                                               |   |   |   |   | $ | (44,350 | ) |   | $  |   |   |
|                                                                                                                                                           |   |                                      |      |   |                                                                               |   |   |   |   |   |   |   |   |   |   |   |
| **Basic                and diluted loss per share**                                                                                                            |   | $                                         | (0.001    | )      |                                                                               |   |   |   |   | $  | (0.007 | ) |   | $  |   |   |
|                                                                                                                                                           |   |                                      |      |   |                                                                               |   |   |   |   |   |   |   |   |   |   |   |
| **Weighted                average number of common shares outstanding****used                to calculate basic and****diluted                loss per share** |   |                                      | 6,000,000 |   |                                                                               |   |   |   |   |   | 6,000,000 |   |   |   |   |   |

*See      accompanying notes to financial statements.*

----

**WITEL      CORP.**

**(A      DEVELOPMENT STAGE COMPANY)**

**STATEMENT      OF STOCKHOLDERS’ EQUITY (UNAUDITED)**

|                                                                                                        |   |                          |      |   |    |   |   | Additional |   |   | Retained                               |   |   |   |    |
|-------------------------------------------------------------------------------------------------------------|--------|-------------------------------|-----------|--------|---------|--------|--------|------------|--------|--------|----------------------------------------|--------|--------|--------|---------|
|                                                                                                        |   | Common                  Stock |      |   | Paid-In |   |   | Earnings   |   |   | Shareholders’                    |   |
|                                                                                                        |   | Shares                        |      |   | Amount  |   |   | Capital    |   |   | (Accumulated                  Deficit) |   |   | Equity |    |
|                                                                                                        |   |                          |      |   |    |   |   |       |   |   |                                   |   |   |   |    |
| **Balance                  at inception(**February 20, 2007)                                                |   |                          | -         |   |    | $      | -      |       |   |   | -                                      |   |   |   | -       |   |   | $ | - |   |
|                                                                                                        |   |                          |      |   |    |   |   |       |   |   |                                   |   |   |   |    |   |   |   |   |   |
| Founders                  shares, issued for services rendered, February 28, 2007                           |   |                          | 3,750,000 |   |    |   | -      |       |   | $      | 3,750                                  |   |   |   | -       |   |   |   | 3,750 |   |
|                                                                                                        |   |                          |      |   |    |   |   |       |   |   |                                   |   |   |   |    |   |   |   |   |   |
| Common                  stock subscribed (2,250,000)                                                        |   |                          | 2,250,000 |   |    |   | 2,250  |       |   |   | 46,350                                 |   |   |   | -       |   |   |   | 48,600 |   |
|                                                                                                        |   |                          |      |   |    |   |   |       |   |   |                                   |   |   |   |    |   |   |   |   |   |
| Net                  loss, Period from inception (February 20, 2007) through                  June 30, 2007 |   |                          | -         |   |    |   | -      |       |   |   | -                                      |   |   |   | (36.883 | )  |   |   | (36,883 | ) |
|                                                                                                        |   |                          |      |   |    |   |   |       |   |   |                                   |   |   |   |    |   |   |   |   |   |
| Balance,                  June 30, 2007                                                                     |   |                          | 6,000,000 |   |    |   | 2,250  |       |   |   | 46,350                                 |   |   |   | (36,883 | )  |   |   | 15,467 |   |
|                                                                                                        |   |                          |      |   |    |   |   |       |   |   |                                   |   |   |   |    |   |   |   |   |   |
| Net                  loss, three months ended    September                  30, 2007    |   |                          | -         |   |    |   | -      |       |   |   | -                                      |   |   |   | (7,467  | )  |   |   | (7,467 | ) |
|                                                                                                        |   |                          |      |   |    |   |   |       |   |   |                                   |   |   |   |    |   |   |   |   |   |
| **Balances,**September 30, 2007                                                                             |   |                          | 6,000,000 |   |    | $      | 2,250  |       |   | $      | 50,100                                 |   |   | $      | (44,350 | )  |   | $ | 8,000 |   |

*See      accompanying summary of notes to financial statements*

----

**WITEL      CORP.**

**(A      DEVELOPMENT STAGE      COMPANY)**

**Statements      of Cash Flows (Unaudited)**

|                                                                                                                                               |   |                                                                                     |    |    |                                                                                                                      |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------|---------|---------|---------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                               |   | For                the Three Months                EndedSeptember                30,2007 |    |    | For                the period from                February 20, 2007 (Inception) through September                30, 2007 |   |
| **Cash                flows from operating activities**                                                                                            |   |                                                                                     |    |    |                                                                                                                      |   |
| Net                loss                                                                                                                            |   | $                                                                                        | (7,467  | )  |                                                                                                                      | $      | (44,350 | ) |
| Adjustments                to reconcile net loss                to cash  provided                by operating                activities: |   |                                                                                     |    |    |                                                                                                                      |   |   |   |
|       Depreciation                and amortization                                                                   |   |                                                                                     | -       |    |                                                                                                                      |   | 133 |   |
|       Stock                based compensation                                                                        |   |                                                                                     | -       |    |                                                                                                                      |   | 3,750 |   |
| Changes                in assets and                liabilities:                                                                                   |   |                                                                                     |    |    |                                                                                                                      |   |   |   |
| Organizational                costs                                                                                                                |   |                                                                                     | -       |    |                                                                                                                      |   | (2,000 | ) |
| Inventories                                                                                                                                        |   |                                                                                     | (2,000  | )  |                                                                                                                      |   | (25,000 | ) |
| Accounts                payable                                                                                                                    |   |                                                                                     | (3,850  | )  |                                                                                                                      |   | 11,500 |   |
| Loans                from                shareholder                                                                                               |   |                                                                                     | -       |    |                                                                                                                      |   | 22,500 |   |
|                                                                                                                                               |   |                                                                                     |    |    |                                                                                                                      |   |   |   |
| Net                cash provided by (used in) operating activities                                                                                 |   |                                                                                     | (13,317 | )  |                                                                                                                      |   | (33,467 | ) |
|                                                                                                                                               |   |                                                                                     |    |    |                                                                                                                      |   |   |   |
| **Cash                flows from investing activities**                                                                                            |   |                                                                                     |    |    |                                                                                                                      |   |   |   |
| Website                development                                                                                                                 |   |                                                                                     | 200     |    |                                                                                                                      |   | (13,733 | ) |
| Accumulated                amortization,                website                                                                                    |   |                                                                                     |    |    |                                                                                                                      |   | 67 |   |
|                                                                                                                                               |   |                                                                                     |    |    |                                                                                                                      |   |   |   |
| Net                cash Provided by (used in) investing activities                                                                                 |   |                                                                                     | 200     |    |                                                                                                                      |   | (13,667 | ) |
|                                                                                                                                               |   |                                                                                     |    |    |                                                                                                                      |   |   |   |
| **Cash                flows from financing activities**                                                                                            |   |                                                                                     |    |    |                                                                                                                      |   |   |   |
| Capital                stock                                                                                                                       |   |                                                                                     | -       |    |                                                                                                                      |   | 2,250 |   |
| 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                                                                                                                        |   | $                                                                                        | -       |    |                                                                                                                      | $      | - |   |
|                                                                                                                                               |   |                                                                                     |    |    |                                                                                                                      |   |   |   |

*See      accompanying notes to financial statements.*

----

**WITEL      CORP.**

**(A      DEVELOPMENT STAGE      COMPANY)**

**Notes      to Financial Statements**

**NOTE      1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION**

----

**NOTE      2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

----

**BASIS      OF PRESENTATION**

**USE      OF ESTIMATES AND ASSUMPTIONS**

**INTERIM        FINANCIAL STATEMENTS**

**INVENTORIES**

**INCOME      TAXES**

*"SFAS"*
*"Accounting for Income Taxes."*

**NET      LOSS PER SHARE**

----

**WITEL      CORP.**

**(A      DEVELOPMENT STAGE      COMPANY)**

**STOCK-BASED      COMPENSATION**

*"FASB"*
*"SHARE-BASED PAYMENT."*

*"SAB"*
*"SHARE-BASED PAYMENT,"*

**RECENT      ACCOUNTING PRONOUNCEMENTS**

*"FASB"*
*"FAIR VALUE MEASURES"*
*"SFAS No. 157"*

*"Employers' Accounting for      Defined Benefit Pension and Other Postretirement Plans."*

*"SAB"*
*"Considering the Effects of Prior Year Misstatements when Quantifying      Misstatements in Current Year Financial Statements."*

**NOTE      3 — OTHER ASSETS**

----

| Other                assets consist of the following:                      |   | May                31, |   |
|----------------------------------------------------------------------------|--------|------------------------|--------|
|                                                                       |   | 2007                   |   |
|                                                                       |   |                   |   |
| Website                development, net of accumulated amortization of $67 |   | $                      | 13,667 |   |
|                                                                       |   |                   |   |   |
|                                                                       |   | $                      | 13,667 |   |

----

**WITEL      CORP.**

**(A      DEVELOPMENT STAGE      COMPANY)**

**NOTE      4 - FAIR VALUE OF FINANCIAL INSTRUMENTS**

----

**NOTE      5 - CAPITAL STOCK**

----

**PRIVATE      PLACEMENT**

**NOTE      6 - RELATED PARTY TRANSACTIONS**

----

**NOTE      7 - INCOME TAXES**

----

----

**WITEL        CORP.**

**(A        DEVELOPMENT STAGE        COMPANY)**

**Item      2. Management's Discussion and Plan of Operation**

**Cautionary      Note Regarding Forward Looking Statements**

| ·                  *  * | *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).* |
|--------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**WITEL        CORP.**

**(A        DEVELOPMENT STAGE        COMPANY)**

**Company      Overview**

----

**WITEL        CORP.**

**(A        DEVELOPMENT STAGE        COMPANY)**

**Liquidity      and Capital Resources**

**CRITICAL      ACCOUNTING POLICIES**

----

**WITEL        CORP.**

**(A        DEVELOPMENT STAGE        COMPANY)**

**Item      3. Controls and Procedures**

**PART      II -- OTHER INFORMATION**

**Item      1. Legal Proceedings**

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

**Item      3. Defaults Upon Senior Securities**

----

**WITEL        CORP.**

**(A        DEVELOPMENT STAGE        COMPANY)**

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

**Item      5. Other Information**

**Item      6. Exhibits**

| 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.  |

----

**SIGNATURES**

|                              | **WITEL                  CORP.**  |                                                                                                                                                                                        |
|-----------------------------------|----------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                              |                                   |                                                                                                                                                                                        |   |
| December                  5, 2007 | By:                                    | /s/ James                E. Renton                                                                                                                                                     |   |
|                              |                                   | James                E. Renton                                                                                                                                                              |   |
|                              |                                   | President                and Chief Executive Officer (Duly Authorized Officer and Principal                Executive Officer and Principal Financial and Accounting                Officer) |   |
|                              |                                   |                                                                                                                                                                                        |   |