| x | QUARTERLY      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF      1934 |
|---|---------------------------------------------------------------------------------------------------|

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

----

| Nevada                                          |   | 14-1994102                  |
|-------------------------------------------------|--------|-----------------------------|
| (State      or Other Jurisdiction of            |   | (I.R.S.      Employer       |
| Incorporation      or Organization)             |   | Identification      Number) |
|                                            |   |                        |
| 1223 Burrowhill LaneMississauga, Ontario,Canada |   | L5H 4M7                     |
| (Address      of Principal Executive Offices)   |   | (Zip      Code)             |

----

|   | YES  x |   | NO   ̈ |
|--------|------------------|--------|----------------------|

|   | YES   ̈ |   | NO   ̈ |
|--------|-----------------------|--------|----------------------|

|  ̈ |  Large      accelerated filer |  ̈ |  Accelerated      filer |  ̈ | Non-accelerated      filer(Do      not check if smaller reporting company) | x |  Smaller      reporting company |
|--------|------------------------------------|--------|------------------------------|--------|---------------------------------------------------------------------------------|---|--------------------------------------|

|   | YES  x |   | NO   ̈ |
|--------|------------------|--------|----------------------|

| Class                              |   | Outstanding at October 20,    2010 |
|------------------------------------|--------|------------------------------------|
| Common      stock, $.001 par value |   | 51,885,700                         |

----

|                                                                                                                                                                                         |   | PAGE   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|
| PART      I—FINANCIAL INFORMATION                                                                                                                                                      |   | 3      |
|                                                                                                                                                                                         |   |   |
| Item      1.  Financial Statements                                                                                                                                                 |   | 3      |
|                                                                                                                                                                                         |   |   |
| Condensed      Balance Sheets as of August 31, 2010 (Unaudited) and May 31, 2010      (Audited)                                                                                              |   | 3      |
|                                                                                                                                                                                         |   |   |
| Condensed      Statements of Operations for the three-month periods ended August 31, 2010      and 2009 and for the period from June 1, 2010 (inception) to August 31,      2010 (Unaudited) |   | 4      |
|                                                                                                                                                                                         |   |   |
| Condensed      Statements of Cash Flows for the three-month periods ended August 31, 2010      and 2009 and for the period from June 1, 2010 (inception) to August 31,      2010 (Unaudited) |   | 5      |
|                                                                                                                                                                                         |   |   |
| Notes      to Financial Statements                                                                                                                                                           |   | 6      |
|                                                                                                                                                                                         |   |   |
| Item      2.  Management’s Discussion and Analysis of Financial Condition      and Results of Operations                                                                     |   | 10     |
|                                                                                                                                                                                         |   |   |
| Item      3.  Quantitative and Qualitative Disclosures About Market      Risk                                                                                                      |   | 13     |
|                                                                                                                                                                                         |   |   |
| Item      4.  Controls and Procedures                                                                                                                                              |   | 13     |
|                                                                                                                                                                                         |   |   |
| PART      II—OTHER INFORMATION                                                                                                                                                         |   | 15     |
|                                                                                                                                                                                         |   |   |
| Item      1.  Legal Proceedings                                                                                                                                                    |   | 15     |
|                                                                                                                                                                                         |   |   |
| Item      1A.  Risk Factors                                                                                                                                                        |   | 15     |
|                                                                                                                                                                                         |   |   |
| Item      2.  Unregistered Sales of Equity Securities and Use of      Proceeds                                                                                                     |   | 15     |
|                                                                                                                                                                                         |   |   |
| Item      3.  Defaults Upon Senior Securities                                                                                                                                      |   | 15     |
|                                                                                                                                                                                         |   |   |
| Item      4.  Reserved                                                                                                                                                             |   | 15     |
|                                                                                                                                                                                         |   |   |
| Item      5.  Other Information                                                                                                                                                    |   | 15     |
|                                                                                                                                                                                         |   |   |
| Item      6.  Exhibits                                                                                                                                                             |   | 15     |
|                                                                                                                                                                                         |   |   |
| Signature      Page                                                                                                                                                                          |   | 16     |
|                                                                                                                                                                                         |   |   |
| Certifications                                                                                                                                                                               |   |   |
| Exhibit      31.1                                                                                                                                                                            |   |   |
| Exhibit      31.2                                                                                                                                                                            |   |   |
| Exhibit      32                                                                                                                                                                              |   |   |

----

----

|                                                                                                   |   | August 31,2010(Unaudited) |     |    | May 31,2010(Audited) |   |
|--------------------------------------------------------------------------------------------------------|--------|--------------------------------|----------|---------|---------------------------|--------|
|                                                                                                   |   |                           |     |    |                      |   |
| ASSETS                                                                                                 |   |                           |     |    |                      |   |
|                                                                                                   |   |                           |     |    |                      |   |
| CURRENT      ASSETS                                                                                    |   |                           |     |    |                      |   |
|                                                                                                   |   |                           |     |    |                      |   |
| Cash                                                                                                   |   | $                              |  -  |    |                      | $      | - |   |
|                                                                                                   |   |                           |     |    |                      |   |   |   |
| Total      Current Assets                                                                              |   | $                              |  -  |    |                      | $      | - |   |
|                                                                                                   |   |                           |     |    |                      |   |   |   |
| LIABILITIES      AND STOCKHOLDERS’ DEFICIENCY                                                    |   |                           |     |    |                      |   |   |   |
|                                                                                                   |   |                           |     |    |                      |   |   |   |
| CURRENT      LIABILITIES                                                                               |   |                           |     |    |                      |   |   |   |
|                                                                                                   |   |                           |     |    |                      |   |   |   |
| Accounts      payable                                                                                  |   | $                              | 110,802  |    |                      | $      | 27,065 |   |
| Accounts      payable – related parties                                                          |   |                           | 70,173   |    |                      |   | 70,173 |   |
|                                                                                                   |   |                           |     |    |                      |   |   |   |
| Total      Current Liabilities                                                                         |   | $                              | 180,975  |    |                      | $      | 97,238 |   |
|                                                                                                   |   |                           |     |    |                      |   |   |   |
| STOCKHOLDERS’      DEFICIENCY                                                                    |   |                           |     |    |                      |   |   |   |
|                                                                                                   |   |                           |     |    |                      |   |   |   |
| Common      stock                                                                                      |   |                           |     |    |                      |   |   |   |
| 300,000,000      shares authorized, at $0.001 par value; 51,000,000 shares issued and      outstanding |   |                           | 51,000   |    |                      |   | 51,000 |   |
| Capital      in excess of par value                                                                    |   |                           | (9,250   | )  |                      |   | (9,250 | )  |
| Deficit      accumulated during the pre-exploration stage                                              |   |                           | (138,988 | )  |                      |   | (138,988 | )  |
| Deficit      accumulated during the development stage                                                  |   |                           | (83,737  | )  |                      |   | - |   |
|                                                                                                   |   |                           |     |    |                      |   |   |   |
| Total      Stockholders’ Deficiency                                                              |   |                           | (180,975 | )  |                      |   | (97,238 | ) |
|                                                                                                   |   |                           |     |    |                      |   |   |   |
|                                                                                                   |   | $                              |  -  |    |                      | $      |  - |   |

----

|                                                     |   | For the three monthsendedAugust 31, 2010 |       |    | For the three months endedAugust 31, 2009 |   |       | FromJune 1, 2010(Inception ofDevelopmentStage) toAugust 31,2010 |   |
|----------------------------------------------------------|--------|-------------------------------------------------------------------|------------|---------|-------------------------------------------------------------------------|--------|------------|------------------------------------------------------------------------------------------|--------|
| REVENUE                                                  |   | $                                                                 |  -    |    |                                                                    | $      |  -    |                                                                                     |   | $ |  - |   |
|                                                     |   |                                                              |       |    |                                                                    |   |       |                                                                                     |   |   |   |   |
| EXPENSES                                                 |   |                                                              |       |    |                                                                    |   |       |                                                                                     |   |   |   |   |
|                                                     |   |                                                              |       |    |                                                                    |   |       |                                                                                     |   |   |   |   |
| Accounting      and audit                                |   |                                                              | 2,500      |    |                                                                    |   | -          |                                                                                     |   |   | 2,500 |   |
|  Filing      fees                                   |   |                                                              | 2,186      |    |                                                                    |   | -          |                                                                                     |   |   | 2,186 |   |
| Investor      relations                                  |   |                                                              | 3,230      |    |                                                                    |   |       |                                                                                     |   |   | 3,230 |   |
| Legal                                                    |   |                                                              | 54,789     |    |                                                                    |   | -          |                                                                                     |   |   | 54,789 |   |
| Marketing                                                |   |                                                              | 20,343     |    |                                                                    |   |       |                                                                                     |   |   | 20,343 |   |
| Office                                                   |   |                                                              | 74         |    |                                                                    |   | -          |                                                                                     |   |   | 74 |   |
| Transfer      agent fees                                 |   |                                                              | 615        |    |                                                                    |   | -          |                                                                                     |   |   | 615 |   |
|                                                     |   |                                                              | 83,737     |    |                                                                    |   | -          |                                                                                     |   |   | 83,737 |   |
|                                                     |   |                                                              |       |    |                                                                    |   |       |                                                                                     |   |   |   |   |
| NET      LOSS FROM CONTINUING OPERATIONS                 |   | $                                                                 | (83,737    | )  |                                                                    | $      | -          |                                                                                     |   | $ | (83,737 | )  |
| DISCONTINUED  OPERATIONS                       |   |                                                              | -          |    |                                                                    |   | (6,439     | )                                                                                   |   |   | - |   |
| NET      LOSS                                            |   |                                                              | (83,737    | )  |                                                                    |   | (6,439     | )                                                                                   |   |   |  (83,737 | )  |
|                                                     |   |                                                              |       |    |                                                                    |   |       |                                                                                     |   |   |   |   |
| NET LOSS PER SHARE FROM      CONTINUING OPERATIONS  |   |                                                              |       |    |                                                                    |   |       |                                                                                     |   |   |   |   |
| Basic      and diluted                                   |   | $                                                                 | (0.00      | )  |                                                                    | $      | (0.00      | )                                                                                   |   |   |   |   |
|                                                     |   |                                                              |       |    |                                                                    |   |       |                                                                                     |   |   |   |   |
| NET      LOSS PER SHARE FROM DISCONTINUED OPERATIONS     |   |                                                              |       |    |                                                                    |   |       |                                                                                     |   |   |   |   |
| Basic      and diluted                                   |   | $                                                                 | (0.00      | )  |                                                                    | $      | (0.00      | )                                                                                   |   |   |   |   |
|                                                     |   |                                                              |       |    |                                                                    |   |       |                                                                                     |   |   |   |   |
| WEIGHTED      OUTSTANDING SHARES                         |   |                                                              |       |    |                                                                    |   |       |                                                                                     |   |   |   |   |
|                                                     |   |                                                              |       |    |                                                                    |   |       |                                                                                     |   |   |   |   |
| Basic                                                    |   |                                                              | 51,000,000 |    |                                                                    |   | 51,000,000 |                                                                                     |   |   |   |   |

----

|                                                                                      |   | For the three monthsendedAugust 31, 2010 |    |    | For the three monthsendedAugust 31, 2009 |   |      | FromJune 1, 2010(Inception ofDevelopmentStage) toAugust 31,2010 |   |
|-------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------|---------|---------|-------------------------------------------------------------------|--------|-----------|------------------------------------------------------------------------------------------|--------|
| CASH      FLOWS FROM OPERATING ACTIVITIES:                                                |   |                                                              |    |    |                                                              |   |      |                                                                                     |   |
|                                                                                      |   |                                                              |    |    |                                                              |   |      |                                                                                     |   |
| Net      loss                                                                             |   | $                                                                 | (83,737 | )  |                                                              | $      | (6,439    | )                                                                                   |   | $ | (83,737 | )  |
|                                                                                      |   |                                                              |    |    |                                                              |   |      |                                                                                     |   |   |   |   |
| Adjustments      to reconcile net loss to net cash provided by operating      activities: |   |                                                              |    |    |                                                              |   |      |                                                                                     |   |   |   |   |
|                                                                                      |   |                                                              |    |    |                                                              |   |      |                                                                                     |   |   |   |   |
| Changes      in operating assets and liabilities:                                         |   |                                                              |    |    |                                                              |   |      |                                                                                     |   |   |   |   |
| Changes      in accounts payable                                                          |   |                                                              | 83,737  |    |                                                              |   | -         |                                                                                     |   |   | 83,737 |   |
|  Changes      in accounts payable from discontinued operations                       |   |                                                              | -       |    |                                                              |   | (478      | )                                                                                   |   |   | - |   |
| Net      Cash  Provided (Used) in Operations                                    |   |                                                              | -       |    |                                                              |   | (6,917    | )                                                                                   |   |   | - |   |
|                                                                                      |   |                                                              |    |    |                                                              |   |      |                                                                                     |   |   |   |   |
| CASH      FLOWS FROM INVESTING ACTIVITIES                                                 |   |                                                              | -       |    |                                                              |   | -         |                                                                                     |   |   | - |   |
|                                                                                      |   |                                                              |    |    |                                                              |   |      |                                                                                     |   |   |   |   |
| CASH      FLOWS FROM FINANCING ACTIVITIES:                                                |   |                                                              |    |    |                                                              |   |      |                                                                                     |   |   |   |   |
|                                                                                      |   |                                                              |    |    |                                                              |   |      |                                                                                     |   |   |   |   |
| Proceeds      from loan from related party related to discontinued      operations        |   |                                                              | -       |    |                                                              |   | 2,993     |                                                                                     |   |   | - |   |
|                                                                                      |   |                                                              | -       |    |                                                              |   | 2,993     |                                                                                     |   |   | - |   |
|                                                                                      |   |                                                              |    |    |                                                              |   |      |                                                                                     |   |   |   |   |
| Net      Increase (Decrease) in Cash                                                      |   |                                                              | -       |    |                                                              |   | (3,924    | )                                                                                   |   |   | - |   |
|                                                                                      |   |                                                              |    |    |                                                              |   |      |                                                                                     |   |   |   |   |
| Cash      at Beginning of Period                                                          |   |                                                              | -       |    |                                                              |   | 4,814     |                                                                                     |   |   | - |   |
|                                                                                      |   |                                                              |    |    |                                                              |   |      |                                                                                     |   |   |   |   |
| CASH      AT END OF PERIOD                                                                |   | $                                                                 |  - |    |                                                              | $      |  890 |                                                                                     |   | $ | - |   |

----

| 1. | ORGANIZATION |
|----|--------------|

| 2. | SUMMARY      OF SIGNIFICANT ACCOUNTING POLICIES |
|----|-------------------------------------------------|

----

| 2. | SUMMARY      OF SIGNIFICANT ACCOUNTING POLICIES -Continued |
|----|------------------------------------------------------------|

| 3. | ACQUISITION      OF MINERAL CLAIM |
|----|-----------------------------------|

| 4. | SIGNIFICANT      TRANSACTIONS WITH RELATED PARTY |
|----|--------------------------------------------------|

----

| 5. | DISCONTINUED      OPERATIONS |
|----|------------------------------|

|                             |   | Three months endedAugust 31, 2010 |   |   | Three months endedAugust 31,2009 |   |
|----------------------------------|--------|-------------------------------------------------------|--------|--------|-------------------------------------------------|--------|
| Accounting      and audit        |   | $                                                     | -      |   |                                            | $      | 2,022 |   |
| Bank      charges                |   |                                                  | -      |   |                                            |   | 24 |   |
| Management      fees             |   |                                                  | -      |   |                                            |   | 3,000 |   |
| Office                           |   |                                                  | -      |   |                                            |   | 341 |   |
| Rent                             |   |                                                  | -      |   |                                            |   | 900 |   |
| Transfer      agent’s fees |   |                                                  | -      |   |                                            |   | 152 |   |
|                             |   |                                                  |   |   |                                            |   |   |   |
| Discontinued      operations     |   | $                                                     | -      |   |                                            | $      | 6,439 |   |

| 6. | CAPITAL      STOCK |
|----|--------------------|

| 7. | GOING      CONCERN |
|----|--------------------|

----

| 8. | SUBSEQUENT      EVENTS |
|----|------------------------|

----

----

----

| Results of Operations, Three Months Ended |   | August 31, 2010 |   |   | August 31, 2009 |   |
|--------------------------------------------------------------------|--------|---------------------------|--------|--------|---------------------------|--------|
|                                                               |   |                      |   |   |                      |   |
| Accounting      and audit                                          |   | $                         | 2,500  |   |                      | $      | - |   |
| Filing      fees                                                   |   |                      | 2,186  |   |                      |   | - |   |
| Investors’      relations                                    |   |                      | 3,230  |   |                      |   | - |   |
| Legal                                                              |   |                      | 54,789 |   |                      |   | - |   |
| Marketing                                                          |   |                      | 20,343 |   |                      |   | - |   |
| Office                                                             |   |                      | 74     |   |                      |   |   |   |
| Transfer      agent fees                                           |   |                      | 615    |   |                      |   | - |   |
| Expenses      from operations                                      |   |                      | 83,737 |   |                      |   | - |   |
| Expenses      from discontinued operations                         |   |                      | -      |   |                      |   | 6,439 |   |
| Total      Expenses                                                |   | $                         | 83,737 |   |                      | $      | 6,439 |   |

----

|   | · | As      of August 31, 2010, we did not have an audit committee which complies to      the requirements of an audit committee since it did not have an      independent “financial expert” on the committee.  Even though we      have a Code of Ethics, we do not emphasize fraud and methods to avoid      it. |
|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | We      lack personnel with the experience to properly analyze and record complex      transactions in accordance with U.S.GAAP. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------|

----

|   | · | We      have not achieved the optimal level of segregation of duties relative to      key financial reporting functions. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------|

|   | · | Due      to a significant number and magnitude of out-of-period adjustments      identified during the period-end closing process, management concluded      that the controls over the period-end financial reporting process were not      operating effectively.   A material weakness in the      period-end financial reporting process could result in our Company not      been able to meet its regulatory filing deadlines and, if not remedied,      has the potential to cause a material misstatement or to miss a filing      deadline in the future.  Management override of existing      controls is possible given the small size of the organization and lack of      personnel. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | There      is no system in place to review and monitor internal control over      financial reporting.  This is due to our Company maintaining an      insufficient complement of personnel to carry out ongoing monitoring      responsibilities and ensure effective internal control over financial      reporting. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | We      did not perform an entity level risk assessment to evaluate the      implication of relevant risks on financial reporting, including the impact      of potential fraud related risks and the risks related to non-routine      transactions, if any, on our internal control over financial      reporting.  Lack of an entity-level risk assessment constituted an      internal control design deficiency which resulted in more than a remote      likelihood that a material error would not have been prevented or      detected, and constituted a materialweakness. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| Exhibit Number |   | Name                                                                           |
|---------------------|--------|--------------------------------------------------------------------------------|
|                |   |                                                                           |
| 31.1                |   | Rule      13a-14(a)/15d-14(a) Certification (Principal Executive      Officer) |
|                |   |                                                                           |
| 31.2                |   | Rule      13a-14(d)/15d-14(d) Certification (Principal Financial      Officer) |
|                |   |                                                                           |
| 32                  |   | Section      1350 Certifications                                               |

----

|                        | ABTECH      HOLDINGS, INC. |
|-----------------------------|----------------------------|
|                        | (Registrant)               |
|                        |                       |
| Date:      October 20, 2010 | By:                        | /s/ Mandi Luis |
|                        |                       | Mandi      Luis |
|                        |                       | Chief      Executive Officer, President, and Director |
|                        |                       |   |
| Date:      October 20, 2010 | By:                        | /s/ Robert MacKay |
|                        |                       | Robert      MacKay |
|                        |                       | Chief      Accounting Officer, Chief Financial Officer, Treasurer,      Secretary, and Director |

----