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

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| 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                                                                        | 1         |
| Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations | 7         |
| Item 3. Quantitative and Qualitative Disclosures About Market Risk                                  |   12 |
| Item 4T. Controls and Procedures                                                                    |   12 |
|                                                                                                |      |
| PART II                                                                                             |      |
| Item 1. Legal Proceedings                                                                           | 13        |
| Item IA. Risk Factors                                                                               | 13        |
| Item 2. Unregistered Sales of Equity Securities and Use of Proceeds                                 |   13 |
| Item 3. Defaults Upon Senior Securities                                                             | 13        |
| Item 4. Removed and Reserved                                                                        | 13        |
| Item 5. Other Information                                                                           | 13        |
| Item 6. Exhibits                                                                                    |   13 |

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| ASSETS                                                                       |   |
|------------------------------------------------------------------------------|--------|
|                                                                         |   | June 30, 2010 |   |   | December 31, 2009 |   |
|                                                                         |   | (Unaudited) |   |   |   |   |
| Current Assets:                                                              |   |   |   |   |   |   |
|   Cash                                                             |   | $ | - |   |   | $ | 4,128 |   |
|                                                                         |   |   |   |   |   |   |   |   |
|     Total Current Assets                                 |   |   |  - |   |   |   | 4,128 |   |
|                                                                         |   |   |   |   |   |   |   |   |
| Total Assets                                                                 |   | $ | - |   |   | $ | 4,128 |   |
|                                                                         |   |   |   |   |   |   |   |   |
|                                                                         |   |   |   |   |   |   |   |   |
|                                                                         |   |   |   |   |   |   |   |   |
| LIABILITIES AND STOCKHOLDERS’ DEFICIENCY                               |   |
|                                                                         |   |   |   |   |   |   |   |   |
| Current Liabilities:                                                         |   |   |   |   |   |   |   |   |
|   Bank Overdraft                                                   |   | $ | 1,205 |   |   | $ | - |   |
|   Accrued Interest- Related Party                                  |   |   | 836 |   |   |   | 279 |   |
|   Loans Payable - Related Party                                    |   |   | 29,474 |   |   |   | 19,474 |   |
|                                                                         |   |   |   |   |   |   |   |   |
|     Total Current Liabilities                            |   |   | 31,515 |   |   |   | 19,753 |   |
|                                                                         |   |   |   |   |   |   |   |   |
|                                                                         |   |   |   |   |   |   |   |   |
| Commitments and Contingencies                                                |   |   |   |   |   |   |   |   |
|                                                                         |   |   |   |   |   |   |   |   |
| Stockholders’ 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                 |   |   | (87,315 | ) |   |   | (71,425 | ) |
|                                                                         |   |   |   |   |   |   |   |   |
|     Total Stockholders’ Deficiency                 |   |   | (31,515 | ) |   |   | (15,625 | ) |
|                                                                         |   |   |   |   |   |   |   |   |
| Total Liabilities and Stockholders’ Deficiency                         |   | $ | - |   |   | $ | 4,128 |   |

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|                                            |   |                     |       |   |                  |   |       |              |   |   |       |   |   | For the Period |       |
|-------------------------------------------------|--------|--------------------------|------------|--------|-----------------------|--------|------------|-------------------|--------|--------|------------|--------|--------|----------------|------------|
|                                            |   | For the Six Months Ended |       |   | For the Quarter Ended |   |       | February 20, 2007 |   |
|                                            |   | June 30,                 |       |   | June 30,              |   |       | (Inception) To    |   |
|                                            |   | 2010                     |       |   | 2009                  |   |       | 2010              |   |   | 2009       |   |   | June 30, 2010  |       |
|                                            |   |                     |       |   |                  |   |       |              |   |   |       |   |   |           |       |
| Net Revenues                                    |   | $                        | -          |   |                  | $      | -          |              |   | $      | -          |   |   | $              | -          |   |   | $ | - |   |
|                                            |   |                     |       |   |                  |   |       |              |   |   |       |   |   |           |       |   |   |   |   |   |
| Costs and Expenses:                             |   |                     |       |   |                  |   |       |              |   |   |       |   |   |           |       |   |   |   |   |   |
|   Professional Fees                   |   |                     | 13,398     |   |                  |   | 11,104     |              |   |   | 7,000      |   |   |           | 6,104      |   |   |   | 71,402 |   |
|   Consulting Fees                     |   |                     | -          |   |                  |   | -          |              |   |   | -          |   |   |           | -          |   |   |   | 14,500 |   |
|   General and Administrative Expenses |   |                     | 1,936      |   |                  |   | 2,671      |              |   |   | 982        |   |   |           | 2,271      |   |   |   | 27,325 |   |
|   Start Up Costs                      |   |                     | -          |   |                  |   | -          |              |   |   | -          |   |   |           | -          |   |   |   | 1,103 |   |
|                                            |   |                     |       |   |                  |   |       |              |   |   |       |   |   |           |       |   |   |   |   |   |
| Total Costs and Expenses                        |   |                     | 15,334     |   |                  |   | 13,775     |              |   |   | 7,982      |   |   |           | 8,375      |   |   |   | 114,330 |   |
|                                            |   |                     |       |   |                  |   |       |              |   |   |       |   |   |           |       |   |   |   |   |   |
| Operating Loss                                  |   |                     | (15,334    | )      |                  |   | (13,775    | )                 |   |   | (7,982     | )      |   |           | (8,3750    |   |   |   | (114,330 | ) |
|                                            |   |                     |       |   |                  |   |       |              |   |   |       |   |   |           |       |   |   |   |   |   |
| Other Income (Expense):                         |   |                     |       |   |                  |   |       |              |   |   |       |   |   |           |       |   |   |   |   |   |
|   Interest Expense                    |   |                     | (556       | )      |                  |   | (757       | )                 |   |   | (316       | )      |   |           | (436       | ) |   |   | (2,621 | ) |
|   Extinguishment of Debt              |   |                     | -          |   |                  |   | -          |              |   |   | -          |   |   |           | -          |   |   |   | 29,636 |   |
|                                            |   |                     |       |   |                  |   |       |              |   |   |       |   |   |           |       |   |   |   |   |   |
| Total Other Income (Expense)                    |   |                     | (556       | )      |                  |   | (757       | )                 |   |   | (316       | )      |   |           | (436       | ) |   |   | 27,015 |   |
|                                            |   |                     |       |   |                  |   |       |              |   |   |       |   |   |           |       |   |   |   |   |   |
| Net Loss                                        |   | $                        | (15,890    | )      |                  | $      | (14,532    | )                 |   | $      | (8,298     | )      |   | $              | (8,811     | ) |   | $ | (87,315 | ) |
|                                            |   |                     |       |   |                  |   |       |              |   |   |       |   |   |           |       |   |   |   |   |   |
| Basic and Diluted Loss Per Share                |   | $                        | 0.00       |   |                  | $      | 0.00       |              |   | $      | 0.00       |   |   | $              | 0.00       |   |   |   |   |   |
|                                            |   |                     |       |   |                  |   |       |              |   |   |       |   |   |           |       |   |   |   |   |   |
| Weighted Average Common Shares Outstanding      |   |                     | 12,400,000 |   |                  |   | 12,400,000 |              |   |   | 12,400,000 |   |   |           | 12,400,000 |   |   |   |   |   |

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|                                           |   |         |       |   |    |   |   |        |   |   | Deficit                     |   |   |        |    |
|------------------------------------------------|--------|--------------|------------|--------|---------|--------|--------|-------------|--------|--------|-----------------------------|--------|--------|-------------|---------|
|                                           |   |         |       |   |    |   |   | Additional  |   |   | Accumulated During the |   |   |        |    |
|                                           |   | Common Stock |       |   | Paid-In |   |   | Development |   |   |                        |   |
|                                           |   | Shares       |       |   | Amount  |   |   | Capital     |   |   | Stage                       |   |   |  Total |    |
|                                           |   |         |       |   |    |   |   |        |   |   |                        |   |   |        |    |
| 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 Year Ended                    |   |         |       |   |    |   |   |        |   |   |                        |   |   |        |    |   |   |   |   |   |
|   December 31, 2008                  |   |         | -          |   |    |   | -      |        |   |   | -                           |   |   |        | (60,174 | ) |   |   | (60,174 | ) |
|                                           |   |         |       |   |    |   |   |        |   |   |                        |   |   |        |    |   |   |   |   |   |
| Balance, December, 2008                        |   |         | 12,400,000 |   |    |   | 1,240  |        |   |   | 54,560                      |   |   |        | (75,376 | ) |   |   | (19,576 | ) |
|                                           |   |         |       |   |    |   |   |        |   |   |                        |   |   |        |    |   |   |   |   |   |
| Net Income for the Year Ended                  |   |         |       |   |    |   |   |        |   |   |                        |   |   |        |    |   |   |   |   |   |
|   December 31, 2009                  |   |         | -          |   |    |   | -      |        |   |   | -                           |   |   |        | 3,951   |   |   |   | 3,951 |   |
|                                           |   |         |       |   |    |   |   |        |   |   |                        |   |   |        |    |   |   |   |   |   |
| Balance, December 31, 2009                     |   |         | 12,400,000 |   |    |   | 1,240  |        |   |   | 54,560                      |   |   |        | (71,425 | ) |   |   | (15,625 | ) |
|                                           |   |         |       |   |    |   |   |        |   |   |                        |   |   |        |    |   |   |   |   |   |
| Net Loss for the Six Months Ended              |   |         |       |   |    |   |   |        |   |   |                        |   |   |        |    |   |   |   |   |   |
|   June 30, 2010 (Unaudited)          |   |         | -          |   |    |   | -      |        |   |   | -                           |   |   |        | (15,890 | ) |   |   | (15,890 | ) |
|                                           |   |         |       |   |    |   |   |        |   |   |                        |   |   |        |    |   |   |   |   |   |
| Balance, June 30, 2010 (Unaudited)             |   |         | 12,400,000 |   |    | $      | 1,240  |        |   | $      | 54,560                      |   |   | $           | (87,315 | ) |   | $ | (31,515 | ) |
|                                           |   |         |       |   |    |   |   |        |   |   |                        |   |   |        |    |   |   |   |   |   |

----

|                                                                                       |   |                                   |    |   |  For the Period              |   |
|--------------------------------------------------------------------------------------------|--------|----------------------------------------|---------|--------|---------------------------------------------|--------|
|                                                                                       |   | For the Six Months Ended June 30, |    |   |  February 20, 2007(Inception) to  |   |
|                                                                                       |   | 2010                                   |    |   | 2009                                        |   |   |  June 30, 2010   |   |
| Cash Flows from Operating Activities:                                                      |   |                                   |    |   |                                        |   |   |   |   |
|   Net Loss                                                                       |   | $                                      | (15,890 | )      |                                        | $      | (14,532 | ) |   | $ | (87,315 | ) |
|   Adjustments to Reconcile Net Loss to Net                                       |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
|     Cash Used in Operating Activities:                                 |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
|       Extinguishment of Debt                                 |   |                                   | -       |   |                                        |   | - |   |   |   | (29,636 | ) |
|       Changes in Assets and Liabilities:                     |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
|         Increase (Decrease )in Accounts Payable    |   |                                   | -       |   |                                        |   | (4,407 | ) |   |   | 1,786 |   |
|         Increase in Accrued Interest-Related Party |   |                                   | 557     |   |                                        |   | 14 |   |   |   | 836 |   |
|                                                                                       |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
|                                                                                       |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
|     Net Cash Used in Operating Activities                              |   |                                   | (15,333 | )      |                                        |   | (18,925 | ) |   |   | (114,329 | ) |
|                                                                                       |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
| Cash Flows from Investing Activities:                                                      |   |                                   | -       |   |                                        |   |  - |   |   |   |  - |   |
|                                                                                       |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
| Cash Flows from Financing Activities:                                                      |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
|   Bank Overdraft                                                                 |   |                                   | 1,205   |   |                                        |   | (9 | ) |   |   | 1,205 |   |
|   Proceeds from Sale of Common Stock                                             |   |                                   | -       |   |                                        |   | - |   |   |   | 80,800 |   |
|   Expenses of Public Offering                                                    |   |                                   | -       |   |                                        |   | - |   |   |   | (25,000 | ) |
|   Proceeds of Borrowings                                                         |   |                                   | -       |   |                                        |   | 18,934 |   |   |   | 27,850 |   |
|   Proceeds of Borrowings - Related Party                                         |   |                                   | 10,000  |   |                                        |   |  - |   |   |   | 29,474 |   |
|                                                                                       |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
|     Net Cash Provided by Financing Activities                          |   |                                   | 11,205  |   |                                        |   | 18,925 |   |   |   | 114,329 |   |
|                                                                                       |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
| Decrease in Cash                                                                           |   |                                   | (4,128  | )      |                                        |   | - |   |   |   | - |   |
|                                                                                       |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
| Cash – Beginning of Period                                                           |   |                                   | 4,128   |   |                                        |   |  - |   |   |   |  - |   |
|                                                                                       |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
| Cash – End of Period                                                                 |   | $                                      | -       |   |                                        | $      | - |   |   | $ | - |   |
|                                                                                       |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
|                                                                                       |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
|                                                                                       |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
| Supplemental Disclosures of Cash Flow Information:                                         |   |                                   |    |   |                                        |   |   |   |   |   |   |   |
|   Interest Paid                                                                  |   | $                                      | -       |   |                                        | $      | - |   |   | $ | - |   |
|   Income Taxes Paid                                                              |   | $                                      | -       |   |                                        | $      | - |   |   | $ | - |   |

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| Exhibit No. |   | Description                                                             |
|-------------|--------|-------------------------------------------------------------------------|
| 31.1        |   | Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
|        |   |                                                                    |
| 31.2        |   | Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
|        |   |                                                                    |
| 32.1        |   | Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 |
|        |   |                                                                    |
| 32.2        |   | Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 |

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|                               | WATCHTOWER, INC. |                                                                                                                                                                      |
|------------------------------------|------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                               |             |                                                                                                                                                                      |   |
| Dated: August 13, 2010   | By:              | /s/Menachem M. Schneerson                                                                                                                                                 |   |
|                               |             | Name: Menachem M. Schneerson                                                                                                                                              |   |
|                               |             | Title:   President, Chief Executive Officer and             Director (Principal Executive Officer)  |   |
|                               |             |                                                                                                                                                                      |   |

|                               |   |                                                                                                                                                                       |   |
|------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Dated: August 13, 2010   | By:    | /s/ Shmaya Glick                                                                                                                                                           |   |
|                               |   | Name: Shmaya Glick                                                                                                                                                         |   |
|                               |   | Title:   Treasurer, Secretary and Director             (Principal Financial and Accounting Officer)  |   |
|                               |   |                                                                                                                                                                       |   |

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