UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 10-QSB

(Mark One)

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
    1934

                For the quarterly report ended November 30, 2007

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT

              For the transition period from ________ to __________


                       Commission file number: 333-145469


                         PREMIER NURSING PRODUCTS CORP.
                         ------------------------------
        (Exact name of small business issuer as specified in its charter)


                     FLORIDA                              20-8724818
                     -------                              ----------
         (State or other jurisdiction of                (IRS Employer
          incorporation or organization)             Identification No.)


                     8990 WEMBLEY COURT, SARASOTA, FL 34238
                     --------------------------------------
                    (Address of principal executive offices)


                                 (941) 966-6955
                                 --------------
                           (Issuer's telephone number)


                                 NOT APPLICABLE
                                 --------------
              (Former name, former address and former fiscal year,
                          if changed since last report)

Check whether the issuer (1) filed all reports required to be filed by Section
13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days. Yes [X] No [ ]

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). Yes [X] No [ ]

State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date: 11,700,000 common shares outstanding
as of November 30, 2007.

<PAGE>

                         PREMIER NURSING PRODUCTS CORP.
                          (A Development Stage Company)

                                   FORM 10-QSB
                                NOVEMBER 30, 2007
                                   (unaudited)

                                      INDEX

                                                                            Page
                                                                            ----

PART I - FINANCIAL INFORMATION

     Item 1 - Financial Statements .......................................     3

     Report of Independent Registered Public Accounting Firm .............     3

     Balance Sheet November 30, 2007 (Unaudited) .........................     4

     Statements of Operations for the Three and Six Months Ended
         November 30, 2007 ...............................................     5

     Statements of Stockholders' Equity (Deficiency) as of
         November 30, 2007 ...............................................     6

     Statements of Cash Flows for the Three and Six Months Ended
         November 30, 2007 ...............................................     7

     Notes to Consolidated Financial Statements ..........................  8-11

     Item 2 - Management Discussion and Analysis or Plan of Operation .... 12-13

     Item 3 - Controls and Procedures ....................................    13

PART II - OTHER INFORMATION

     Item 1 - Legal Proceedings ..........................................    13

     Item 2 - Unregistered Sales of Equity Securities and Use of Proceeds     13

     Item 3 - Default Upon Senior Securities .............................    13

     Item 4 - Submission of Matters to a Vote of Security Holders ........    13

     Item 5 - Other Information ..........................................    13

     Item 6 - Exhibits ...................................................    14

                                      - 2 -
<PAGE>

                         PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS


                          MOORE & ASSOCIATES, CHARTERED
                            ACCOUNTANTS AND ADVISORS
                            ------------------------
                                PCAOB REGISTERED

             Report of Independent Registered Public Accounting Firm
             -------------------------------------------------------

To the Board of Directors
Premier Nursing Products Corp.
(A Development Stage Company)

We have reviewed the accompanying balance sheet of Premier Nursing Products
Corp. as of November 30, 2007, and the related statements of operations,
retained earnings, and cash flows for the six months then ended, in accordance
with the standards of the Public Company Accounting Oversight Board (United
States). All information included in these financial statements is the
representation of the management of Premier Nursing Products Corp.

A review consists principally of inquiries of company personnel and analytical
procedures applied to financial data. It is substantially less in scope than an
audit in accordance with generally accepted auditing standards, the objective of
which is the expression of an opinion regarding the financial statements taken
as a whole. Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that should
be made to the financial statements in order for them to be in conformity with
generally accepted accounting principles.

/s/ Moore & Associates, Chartered

Moore & Associates, Chartered
Las Vegas, Nevada
December 14, 2007

             2675 S. JONES BLVD. SUITE 109, LAS VEGAS, NEVADA 89146
                       (702) 253-7499 Fax: (702) 253-7501

                                      - 3 -
<PAGE>

                          PREMIER NURSING PRODUCTS CORP.
                          (A Development Stage Company)
                                  Balance Sheet


                                     ASSETS
                                     ------
                                                       NOVEMBER 30,
                                                           2007         MAY 31,
                                                       (UNAUDITED)       2007
                                                       ------------    --------

CURRENT ASSETS
  Cash and cash equivalents ........................     $ 28,275         8,850
    Total current assets ...........................       28,275         8,850
                                                         --------      --------

                                                         --------      --------
TOTAL ASSETS .......................................     $ 28,275         8,850
                                                         ========      ========


                LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY)
                -------------------------------------------------

CURRENT LIABILITIES
                                                         --------      --------
    Total liabilities ..............................            -             -
                                                         --------      --------

STOCKHOLDERS' EQUITY (DEFICIENCY)
  Capital Stock (Note 3)
    Authorized:
      100,000,000 common shares, $0.001 par value
    Issued and outstanding shares:
      11,700,000 ...................................       11,700         9,000
    Additional paid-in capital .....................       24,300             -
    Deficit accumulated during the development stage       (7,725)         (150)
                                                         --------      --------
    Total Equity (Deficiency) ......................       28,275         8,850
                                                         --------      --------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY .........     $ 28,275         8,850
                                                         ========      ========

   The accompanying notes are an integral part of these financial statements.

                                      - 4 -
<PAGE>
<TABLE>
                             PREMIER NURSING PRODUCTS CORP.
                             (A Development Stage Company)
                                Statements of Operations
<CAPTION>

                                                                    CUMALATIVE RESULTS
                                      THREE MONTHS    SIX MONTHS    OF OPERATIONS FROM
                                         ENDED          ENDED        DECEMBER 26, 2006
                                      NOVEMBER 30,   NOVEMBER 30,   (DATE OF INCEPTION)
                                          2007           2007         TO MAY 31, 2007
                                      ------------   ------------   ------------------
<S>                                   <C>             <C>              <C>
EXPENSES
  State of Florida Annual Report ..   $          -    $         -      $        150
  Professional Fees ...............              -          3,633             3,633
  G&A .............................          3,003          3,003                 -
  Other Expense ...................            164            189                25
                                      ------------   ------------      ------------

Loss for the Period ...............   $     (3,167)        (6,825)     $     (3,808)
                                      ------------   ------------      ------------


PER SHARE DATA:

  Basic and diliuted loss per share   $     (0.000)        (0.001)     $     (0.000)
                                      ============   ============      ============

  Common shares outstanding .......     11,700,000     11,700,000         9,000,000
                                      ============   ============      ============

       The accompanying notes are an integral part of these financial statements.

                                         - 5 -
</TABLE>
<PAGE>
<TABLE>
                             PREMIER NURSING PRODUCTS CORP.
                             (A Development Stage Company)
                    Statements of Stockholders' Equity (Deficiency)
           For the period December 26, 2006 (Inception) to November 30, 2007
<CAPTION>

                                                                    Deficit
                                    Common Stock       Additional    During
                               ---------------------    Paid-in       this
                                 Shares      Amount     Capital      Period    Total
                               ----------   --------   ----------   -------   -------
<S>                            <C>          <C>        <C>          <C>       <C>
December 26, 2006 ..........            -   $      -   $        -   $     -   $     -

  Loss for the period ......            -          -            -    (6,825)   (6,781)
                               ----------   --------   ----------   -------   -------

December 27, 2006 at $0.0001    9,000,000      9,000            -         -         -

August 1, 2006 at $0.01 ....    2,700,000      2,700       24,300         -         -

Balance - August 31, 2007 ..   11,700,000     11,700       24,300    (6,825)   17,475
                               ----------   --------   ----------   -------   -------

      The accompanying notes are an integral part of these financial statements.

                                         - 6 -
</TABLE>
<PAGE>
<TABLE>
                                     PREMIER NURSING PRODUCTS CORP.
                                     (A Development Stage Company)
                                        Statements of Cash Flows
<CAPTION>

                                                                                     CUMALATIVE RESULTS
                                                       THREE MONTHS    SIX MONTHS    OF OPERATIONS FROM
                                                          ENDED          ENDED        DECEMBER 26, 2006
                                                       NOVEMBER 30,   NOVEMBER 30,   (DATE OF INCEPTION)
                                                           2007           2007         TO MAY 31, 2007
                                                       ------------   ------------   ------------------
<S>                                                    <C>            <C>               <C>
CASH FLOWS FROM OPERATING ACTIVITIES

  Loss for the period .............................    $     (3,167)  $     (6,825)     $     (3,808)

  Changes in Operating Assets and Liabilities:
    (Increase) decrease in prepaid expenses .......               -              -                 -
    Increase (decrease) in accounts payable .......               -              -                 -
    Increase (decrease) in accrued liabilities ....               -              -                 -
    Increase in short-term note payable (leasehold)               -              -                 -
                                                       ------------   ------------      ------------
  Net cash used in operating activities ...........          (3,167)        (6,825)           (3,808)
                                                       ------------   ------------      ------------

CASH FLOWS FROM INVESTING ACTIVITIES

  Leasehold improvements ..........................               -              -                 -
  Goodwill ........................................               -              -                 -
                                                       ------------   ------------      ------------
  Net cash used in financing activities ...........               -              -                 -
                                                       ------------   ------------      ------------

CASH FLOWS FROM FINANCING ACTIVITIES

  Common stock issued for cash ....................          27,000         27,000             9,000
                                                       ------------   ------------      ------------
  Net cash provided by financing activities .......          27,000         27,000             9,000
                                                       ------------   ------------      ------------

INCREASE IN CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD ..           5,191          8,850             9,000
                                                       ------------   ------------      ------------

CASH AND CASH EQUIVALENTS AT END OF PERIOD ........    $     28,275   $     28,275      $      5,192
                                                       ============   ============      ============

Supplemental Cash Flow Disclosures:

  Cash paid for:
    Interest expense ..............................    $          -
                                                       ============
    Income taxes ..................................    $          -
                                                       ============

               The accompanying notes are an integral part of these financial statements.

                                                 - 7 -
</TABLE>
<PAGE>

                          PREMIER NURSING PRODUCTS CORP.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS

                                November 30, 2007
                                   (unaudited)
________________________________________________________________________________

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

Premier Nursing Products Corp. ("Premier Nursing Products Corp.") is a
Development stage company, incorporated in the State of Florida on December 26,
2006, to establish itself as a Manufacturing, Wholesale Marketing and Sales
Company specializing in Breastfeeding Nursing Products.

We intend to develop the market and sell through Retail distribution channels
(mass merchant retail chains, mass merchant retail food and drug chains,
independent retailers and e-commerce retailers) breastfeeding Nursing Products
throughout the United States. Emphasis will be placed on the following types of
products: Washable Re-usable Nursing Breast Pads, Disposable Nursing Breast
Pads, Breastfeeding Nursing Privacy Shawls, Breastfeeding Nursing Stools,
Breastfeeding Nursing Infant Support Pillows, Breast Milk Refrigeration Storage
Bags. These are just a few of the intended product line offering.

The ability of the Company to continue as a going concern is dependent on
raising capital to fund its business plan and ultimately to attain profitable
operations. Accordingly, these factors raise substantial doubt as to the
Company's ability to continue as a going concern. The Company is funding its
initial operations by way of issuing Founders' shares and entering into a
private placement offering for up to 3,000,000 common shares at $0.01 per share.
As of November 30, 2007, the Company had sold 11,700,000 shares and had received
$36,000 in proceeds from the sale of the Company's common stock.

Unaudited Interim Financial Statements
--------------------------------------
The accompanying unaudited interim consolidated financial statements have been
prepared in accordance with generally accepted accounting principals for interim
financial information and with the instructions to Form 10-QSB of Regulation
S-B. They do not include all information and footnotes required by United States
generally accepted accounting principles for complete financial statements.
However, except as disclosed herein, there have been no material changes in the
information disclosed in the notes to the financial statements for the year
ended May 31, 2007 included in the Company's Report on Form SB-2 filed with the
Securities and Exchange Commission. The interim unaudited financial statements
should be read in conjunction with those financial statements included in the
Form SB-2. In the opinion of management, all adjustments considered necessary
for a fair presentation, consisting solely of normal recurring adjustments, have
been made. Operating results for the three months ended November 30, 2007 are
not necessarily indicative of the results that may be expected for the year
ending May 31, 2008.

                                      - 8 -
<PAGE>

                          PREMIER NURSING PRODUCTS CORP.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS

                                November 30, 2007
                                   (unaudited)
________________________________________________________________________________

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

Use of Estimates and Assumptions
--------------------------------

Preparation of the financial statements in conformity with accounting principles
generally accepted and requires management to make estimates and assumptions
that affect certain reported amounts and disclosures. Accordingly, actual
results could differ from those estimates.

Income Taxes
------------

The Company follows the liability method of accounting for income taxes in
accordance with Statements of Financial Accounting Standards ("SFAS") No. 109,
"Accounting for Income Taxes." Under this method, deferred tax assets and
liabilities are recognized for the future tax consequences attributable to
differences between the financial statement carrying amounts of existing assets
and liabilities and their respective tax balances. Deferred tax assets and
liabilities are measured using enacted or substantially enacted tax rates
expected to apply to the taxable income in the years in which those differences
are expected to be recovered or settled. The effect on deferred tax assets and
liabilities of a change in tax rates is recognized in income in the period that
includes the date of enactment or substantive enactment. A valuation account is
provided for deferred tax assets if it is more likely than not that the Company
will not realize the future benefit or if the deductibility is uncertain.

Net Loss per Share
------------------

Basic loss per share includes no dilution and is computed by dividing loss
available to common stockholders by the weighted average number of common shares
outstanding for the period. Dilutive loss per share reflects the potential
dilution of securities that could share in the losses of the Company. Because
the Company does not have any potentially dilutive securities, the accompanying
presentation is only of basic loss per share.

Foreign Currency Translation
----------------------------

The financial statements are presented in United States dollars. In accordance
with SFAS No. 52, "Foreign Currency Translation", foreign denominated monetary
assets and liabilities are translated to their United States dollar equivalents
using foreign exchange rates which prevailed at the balance sheet date.
Non-monetary assets and liabilities are translated at exchange rates prevailing
at the transaction date. Revenue and expenses are translated at average rates of
exchange during the period. Related translation adjustments are reported as a
separate component of stockholders' equity (deficit), whereas gains or losses
resulting from foreign currency transactions are included in results of
operations.

                                      - 9 -
<PAGE>

                          PREMIER NURSING PRODUCTS CORP.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS

                                November 30, 2007
                                   (unaudited)
________________________________________________________________________________

Stock-based Compensation
------------------------

The Company has not adopted a stock option plan and has not granted any stock
options. Accordingly no stock-based compensation has been recorded to date.

Recent Accounting Pronouncements
--------------------------------

In February 2006, the FASB issued SFAS No. 155, "Accounting for Certain Hybrid
Financial Instruments-an amendment of FASB Statements No. 133 and 140", to
simplify and make more consistent the accounting for certain financial
instruments. SFAS No. 155 amends SFAS No. 133, "Accounting for Derivative
Instruments and Hedging Activities", to permit fair value remeasurement for any
hybrid financial instrument with an embedded derivative that otherwise would
require bifurcation, provided that the whole instrument is accounted for on a
fair value basis. SFAS No. 155 amends SFAS No. 140, "Accounting for the
Impairment or Disposal of Long-Lived Assets", to allow a qualifying
special-purpose entity to hold a derivative financial instrument that pertains
to a beneficial interest other than another derivative financial instrument.
SFAS No. 155 applies to all financial instruments acquired or issued after the
beginning of an entity's first fiscal year that begins after September 15, 2006,
with earlier application allowed. This standard is not expected to have a
significant effect on the Company's future reported financial position or
results of operations.

In March 2006, the FASB issued SFAS No. 156, "Accounting for Servicing of
Financial Assets, an amendment of FASB Statement No. 140, Accounting for
Transfers and Servicing of Financial Assets and Extinguishments of Liabilities".
This statement requires all separately recognized servicing assets and servicing
liabilities be initially measured at fair value, if practicable, and permits for
subsequent measurement using either fair value measurement with changes in fair
value reflected in earnings or the amortization and impairment requirements of
Statement No. 140. The subsequent measurement of separately recognized servicing
assets and servicing liabilities at fair value eliminates the necessity for
entities that manage the risks inherent in servicing assets and servicing
liabilities with derivatives to qualify for hedge accounting treatment and
eliminates the characterization of declines in fair value as impairments or
direct write-downs. SFAS No. 156 is effective for an entity's first fiscal year
beginning after September 15, 2006. This adoption of this statement is not
expected to have a significant effect on the Company's future reported financial
position or results of operations.

NOTE 3 - FAIR VALUE OF FINANCIAL INSTRUMENTS
--------------------------------------------

In accordance with the requirements of SFAS No. 107, the Company has determined
the estimated fair value of financial instruments using available market
information and appropriate valuation methodologies. The fair value of financial
instruments classified as current assets or liabilities approximate their
carrying value due to the short-term maturity of the instruments.

                                     - 10 -
<PAGE>

                          PREMIER NURSING PRODUCTS CORP.
                          (A Development Stage Company)

                          NOTES TO FINANCIAL STATEMENTS

                                November 30, 2007
                                   (unaudited)
________________________________________________________________________________

NOTE 4 - CAPITAL STOCK
----------------------

The Company's capitalization is 11,700,000 common shares with a par value of
$0.001 per share. No preferred shares have been authorized or issued.

As of November 30, 2007, the Company has not granted any stock options and has
not recorded any stock-based compensation.

Private Placement
-----------------

On August 1, 2007, the Company authorized a Private Placement Offering of up to
3,000,000 shares of common stock at a price of $0.01 per share. The total amount
to be raised in this financing is $30,000. As of November 30, 2007, the Company
had issued 2,700,000 common shares and had received $27,000 in proceeds from the
sale of its stock.

NOTE 5 - RELATED PARTY TRANSACTIONS
-----------------------------------

There have been no related party transactions.

NOTE 6 - INCOME TAXES
---------------------

As of November 30, 2007, the Company had net operating loss carry forwards of
approximately $6,781 that may be available to reduce future years' taxable
income and will expire commencing in 2024. Availability of loss usage is subject
to change of ownership limitations under Internal Revenue Code 382. Future tax
benefits which may arise as a result of these losses have not been recognized in
these financial statements, as their realization is determined not likely to
occur and accordingly, the Company has recorded a full valuation allowance for
the deferred tax asset relating to these tax loss carry forwards.

                                     - 11 -
<PAGE>

ITEM 2. MANAGEMENT DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

Overview
--------

Premier Nursing Products Corp. ("Premier Nursing Products Corp.") is a
Development stage company, incorporated in the State of Florida on December 26,
2006, to establish itself as a Manufacturing, Wholesale Marketing and Sales
Company specializing in Breastfeeding Nursing Products.

We intend to develop the market and sell through Retail distribution channels
(mass merchant retail chains, mass merchant retail food and drug chains,
independent retailers and e-commerce retailers) breastfeeding Nursing Products
throughout the United States. Emphasis will be placed on the following types of
products: Washable Re-usable Nursing Breast Pads, Disposable Nursing Breast
Pads, Breastfeeding Nursing Privacy Shawls, Breastfeeding Nursing Stools,
Breastfeeding Nursing Infant Support Pillows, Breast Milk Refrigeration Storage
Bags. These are just a few of the intended product line offering.

Operations
----------

The following discussion should be read in conjunction with the condensed
consolidated financial statements and segment data and in conjunction with the
Company's SB-2 filed August 15, 2007. Results for interim periods may not be
indicative of the results for the full year.

During the first two fiscal quarters of 2007 the Company focused on identifying
a variety of strategies for direct marketing such as email and telephone contact
with major corporations. The Company was also preparing the documentation
required to be filed with the Securities and Exchange Commission (SEC). On
August 15, 2007 the Company filed a Registration Form SB-2 with the SEC. The
Registration Form SB-2 filed August 15, 2007 was deemed effective as of August
31, 2007.

Results of Operations
---------------------

The Company did not generate any revenue during the quarter ended November 30,
2007.

Total expenses the three months ending November 30, 2007 were $3,123 resulting
in an operating loss for the period of $3,123. Basic net loss per share amounted
to $0.0004 for the three months ending November 30, 2007. The increase in
operating loss for the period is a result of higher fees for bookkeeping and
professional accounting and the costs associated with filing of the Registration
Form SB-2 with the Securities and Exchange Commission.

General and administrative expenses consisted primarily of office expenses and
bookkeeping for the three months ending November 30, 2007 and were $3,003
compared to $0 for the same period. The increases in general and administrative
expenses are due to added costs associated with Professional fees for the period
ending November 30, 2007 were $3003 compared to $0 for the same period. The
increase is due to Edgarizing and Stock Transfer agent costs associated with the
Registration Form SB-2 filing.

Accounts payable for the period ending November 30, 2007 are $0.

                                     - 12 -
<PAGE>

Liquidity and Capital Resources
-------------------------------

The Company anticipates that its current cash and cash equivalents and cash
generated from operations, if any, will not be sufficient to satisfy its
liquidity requirements for at least the next 12 months. The Company will require
additional funds prior to such time and will seek to sell additional equity or
debt securities or seek alternative sources of financing. If the Company is
unable to obtain this additional financing, it may be required to reduce the
scope of its planned sales, marketing and product development efforts, which
could harm its business, financial condition and operating results. In addition,
the Company may require additional funds in order to accomplish a more rapid
expansion, to develop new or enhanced services or products or to invest in
complementary businesses, technologies, services or products. Additional funding
may not be available on favorable terms, if at all.

ITEM 3. CONTROLS AND PROCEDURES

Based on their most recent evaluation, which was completed within 90 days of the
filing of this Form 10-QSB, the Company's Chief Executive Officer and Treasurer
believe the Company's disclosure controls and procedures (as defined in Exchange
Act Rules 13a-14 and 15d-14) are effective to ensure that information required
to be disclosed by the Company in this report is accumulated and communicated to
the Company's management, including its principal executive officer and
principal financial officer, as appropriate, to allow timely decisions regarding
required disclosure. There were no significant changes in the Company's internal
controls or other factors that could significantly affect these controls
subsequent to the date of their evaluation and there were no corrective actions
with regard to significant deficiencies and material weaknesses.


                           PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

The Company is not a party to any pending legal proceedings, and no such
proceedings are known to be contemplated.

No director, officer, or affiliate of the Company and no owner of record or
beneficial owner of more than 5.0% of the securities of the Company, or any
associate of any such director, officer or security holder is a party adverse to
the Company or has a material interest adverse to the Company in reference to
pending litigation.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES

        None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

        None.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

        None.

ITEM 5. OTHER INFORMATION

        None.

                                     - 13 -
<PAGE>

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

31.1    Rule 13(a)-14(a)/15(d)-14(a) Certification of Principal Executive
        Officer and Principal Financial Officer

32.1    Section 1350 Certification of Principal Executive Officer and Principal
        Financial Officer


                                   SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused
this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

                 PREMIER NURSING PRODUCTS CORP.


                 BY:    /s/ Sheldon R. Rose
                        -------------------
                        Sheldon R. Rose

                        President, Secretary Treasurer,
                        Principal Executive Officer,
                        Principal Financial Officer and sole Director

                 Dated: December 21, 2007

                                     - 14 -