**U.S.      SECURITIES AND EXCHANGE COMMISSION **

**Washington,      D.C. 20549**

**FORM      10-QSB**

| Nevada(State                or other jurisdiction ofincorporation                or organization) | 26-0149280(I.R.S.                EmployerIdentification                No.) |
|---------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------|

----

----

**PART      I — FINANCIAL INFORMATION**

| **Lynn                  Two, Inc.**                |
|----------------------------------------------------|
| **(A                  Development Stage Company)** |
| **Unaudited                  Balance Sheet**       |
| **As                  of September 30, 2007**      |

| ASSETS                                                                                                                                                                                                        |   |   |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|
|                                                                                                                                                                                                          |   |   |   |
| CURRENT                  ASSETS:                                                                                                                                                                              |   |   |   |   |
| Cash                                                                                                                                                                                                          |   | $      | 396    |   |
| TOTAL                  CURRENT ASSETS                                                                                                                                                                         |   |   | 396    |   |
|                                                                                                                                                                                                          |   |   |   |   |
| TOTAL                  ASSETS                                                                                                                                                                                 |   | $      | 396    |   |
|                                                                                                                                                                                                          |   |   |   |   |
| LIABILITIES                  AND STOCKHOLDERS' EQUITY                                                                                                                                                         |   |   |   |   |
|                                                                                                                                                                                                          |   |   |   |   |
| STOCKHOLDERS'                  EQUITY                                                                                                                                                                         |   |   |   |   |
| Preferred                      stock ($0.0001 par value; 10,000,000 shares authorized; no                      shares                      issued                      and outstanding at September 30, 2007) |   | $      | -      |   |
| Common                  stock ($0.0001 par value; 100,000,000 shares authorized:                                                                                                                              |   |   |   |   |
| 1,500,000                  issued and outstanding at September 30, 2007)                                                                                                                                      |   |   | 150    |   |
| Paid                  in Capital                                                                                                                                                                              |   |   | 9,434  |   |
| Retained                  Deficit                                                                                                                                                                             |   |   | (9,188 | ) |
| TOTAL                  STOCKHOLDERS' EQUITY                                                                                                                                                                   |   |   | 396    |   |
|                                                                                                                                                                                                          |   |   |   |   |
| TOTAL                  LIABILITIES AND STOCKHOLDERS' EQUITY                                                                                                                                                   |   | $      | 396    |   |

----

| **Lynn                  Two, Inc.**                                                                             |
|-----------------------------------------------------------------------------------------------------------------|
| **(A                  Development Stage Company)**                                                              |
| **Unaudited                  Statement of Operations**                                                          |
| **For                  the Period from Inception (April 11, 2007) Through September 30,                  2007** |

|                                                                |   | The                  Three |      | The                  Nine |   | Cumulative |   |
|---------------------------------------------------------------------|--------|----------------------------|-----------|---------------------------|--------|------------|--------|
|                                                                |   | Months                     |      | Months                    |   | Totals     |   |
|                                                                |   | Ended                      |      | Ended                     |   | Since      |   |
|                                                                |   | 30-Sep-07                  |      | 30-Sep-07                 |   | Inception  |   |
| REVENUES:                                                           |   |                       |      |                      |   |       |   |
| Income                                                              |   | $                          | -         |                      | $      | -          |   | $ | - |   |
| Total                  Revenue                                      |   |                       | -         |                      |   | -          |   |   | - |   |
|                                                                |   |                       |      |                      |   |       |   |   |   |   |
| EXPENSES:                                                           |   |                       |      |                      |   |       |   |   |   |   |
| Professional                  Fees                                  |   |                       | -         |                      |   | 8,500      |   |   | 8,500 |   |
| Selling,                  General, and Administrative               |   |                       | 688       |                      |   | 688        |   |   | 688 |   |
| Total                  Expenses                                     |   |                       | 688       |                      |   | 9,188      |   |   | 9,188 |   |
|                                                                |   |                       |      |                      |   |       |   |   |   |   |
| Loss                  from operations                               |   | $                          | (688      | )                         | $      | (9,188     | )      | $ | (9,188 | ) |
|                                                                |   |                       |           |                      |   |            |   |   |  |   |
| Provision                  for income taxes                         |   |                       | -         |                      |   | -          |   |   | - |   |
|                                                                |   |                       |      |                      |   |       |   |   |   |   |
| NET                  LOSS                                           |   | $                          | (688      | )                         | $      | (9,188     | )      | $ | (9,188 | ) |
|                                                                |   |                       |      |                      |   |       |   |   |   |   |
| Basic                  and fully diluted net loss per common share: |   | $                          | (0.000    | )                         | $      | (0.006     | )      | $ | (0.006 | ) |
|                                                                |   |                       |      |                      |   |       |   |   |   |   |
| Weighted                  average common shares outstanding         |   |                       | 1,500,000 |                      |   | 1,500,000  |   |   | 1,500,000 |   |

----

| **Lynn                  Two, Inc.**                                                                        |
|------------------------------------------------------------------------------------------------------------|
| **(A                  Development Stage Company)**                                                         |
| **Unaudited                  Statement of Cash Flows**                                                     |
| **For                  the Period from Inception (April 11, 2007) to September 30,                  2007** |

|                                                                                 |   | The                  Three |   | The                  Nine |   | Cumulative |   |
|--------------------------------------------------------------------------------------|--------|----------------------------|--------|---------------------------|--------|------------|--------|
|                                                                                 |   | Months                     |   | Months                    |   | Totals     |   |
|                                                                                 |   | Ended                      |   | Ended                     |   | Since      |   |
|                                                                                 |   | 30-Sep-07                  |   | 30-Sep-07                 |   | Inception  |   |
| CASH                  FLOWS FROM OPERATING ACTIVITIES:                               |   |                       |   |                      |   |       |   |
| Net                  loss                                                            |   | $                          | (688   | )                         | $      | (9,188     | )      | $ | (9,188 | ) |
| Adjustments                  to reconcile net (loss) to net cash used in operations: |   |                       |   |                      |   |       |   |   |   |   |
| Increase/(decrease)                  in Accrued Expenses                             |   |                       | -      |                      |   | -          |   |   | - |   |
| NET                  CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES                 |   |                       | (688   | )                         |   | (9,188     | )      |   | (9,188 | ) |
|                                                                                 |   |                       |   |                      |   |       |   |   |   |   |
| CASH                  FLOWS FROM FINANCING ACTIVITIES:                               |   |                       |   |                      |   |       |   |   |   |   |
| Capital                  Stock purchase                                              |   |                       | -      |                      |   | 150        |   |   | 150 |   |
| Contributions                  of capital in cash by members                         |   |                       | 684    |                      |   | 9,434      |   |   | 9,434 |   |
| NET                  CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES                 |   |                       | 684    |                      |   | 9,584      |   |   | 9,584 |   |
|                                                                                 |   |                       |   |                      |   |       |   |   |   |   |
| NET                  INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                |   |                       | (4     | )                         |   | 396        |   |   | 396 |   |
|                                                                                 |   |                       |   |                      |   |       |   |   |   |   |
| CASH                  AND CASH EQUIVALENTS, BEGINNING OF THE PERIOD                  |   |                       | 400    |                      |   | -          |   |   | - |   |
|                                                                                 |   |                       |   |                      |   |       |   |   |   |   |
| END                  OF THE PERIOD                                                   |   | $                          | 396    |                      | $      | 396        |   | $ | 396 |   |

----

| **Lynn                  Two, Inc.**                                                                             |
|-----------------------------------------------------------------------------------------------------------------|
| **(A                  Development Stage Company)**                                                              |
| **Unaudited                  Statement of Stockholders' Deficit**                                               |
| **For                  the Period from Inception (April 11, 2007) Through September 30,                  2007** |

|                                                  |   |                          |      |                             |   |    |   | Additional |   |    |   |
|-------------------------------------------------------|--------|-------------------------------|-----------|----------------------------------|--------|---------|--------|------------|--------|---------|--------|
|                                                  |   | Common                  Stock |      | Preferred                  stock |   | Paid-in |   | Deficit    |   |
|                                                  |   | Shares                        |      | Amount                           |   | Shares  |   | Amount     |   | Capital |   | Accumulated |   |
|                                                  |   |                          |      |                             |   |    |   |       |   |    |   |   |   |
| Balances,                  April 11, 2007 (inception) |   | $                             | -         |                             | $      | -       |   | $          | -      |    | $      | - |   | $ | - |   | $ | - |   |
|                                                  |   |                          |      |                             |   |    |   |       |   |    |   |   |   |   |   |   |   |   |   |
| Net                  loss for the period              |   |                          | -         |                             |   | -       |   |       | -      |    |   | - |   |   | - |   |   | (9,188 | ) |
|                                                  |   |                          |      |                             |   |    |   |       |   |    |   |   |   |   |   |   |   |   |   |
| Capital                  Contributions                |   |                          | -         |                             |   | -       |   |       | -      |    |   | - |   |   | 9,434 |   |   | - |   |
|                                                  |   |                          |      |                             |   |    |   |       |   |    |   |   |   |   |   |   |   |   |   |
| Issuance                  of common shares            |   |                          | 1,500,000 |                             |   | 150     |   |       | -      |    |   | - |   |   | - |   |   | - |   |
|                                                  |   |                          |      |                             |   |    |   |       |   |    |   |   |   |   |   |   |   |   |   |
| Balances,                  September 30, 2007         |   |                          | 1,500,000 |                             | $      | 150     |   |       | -      |    | $      | - |   | $ | 9,434 |   | $ | (9,188 | ) |

----

**PART      II — OTHER INFORMATION**

----

| Exhibit | Description                                                                                                                                                                                                                                                                                                                                             |
|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|    |                                                                                                                                                                                                                                                                                                                                                    |
| 31.1    | Certification                of the Company’s Principal Executive Officer and Principal Financial                Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002,                with                respect to the registrant’s Quarterly Report on Form 10-QSB for the                quarter ended September 30, 2007. |
|    |                                                                                                                                                                                                                                                                                                                                                    |
| 32.1    | Certification                of the Company’s Principal Executive Officer and Principal Financial                Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to                Section                906 of the Sarbanes Oxley Act of                2002.                                                                   |

----

**SIGNATURES**

|   |                                                                       | **LYNN                TWO, INC.** |
|--------|----------------------------------------------------------------------------|-----------------------------------|
|   |                                                                       |                              |   |
| Date:  |                        December 3, 2007 |                              | By: | /s/                Hilary Davis |
|   |                                                                       |                              | Hilary                Davis, President |

----