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


**Washington,
      D.C. 20549**





**FORM
      10-QSB**





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




For
      the
      quarterly period ended: December 31, 2007





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





Commission
      file number 000-52769





RED
      OAK
      CONCEPTS, INC.


(Exact
      name of small business issuer


as
      specified in its charter)





Nevada
            
            26-0295367(State
                or other jurisdiction of
              incorporation
                or organization)
            
            (I.R.S.
                Employer
              Identification
                No.)





5357
      Red
      Oak Drive, Coopersburg, Pennsylvania 18036


(Address
      of principal executive offices)





(610)
      282-6808


(Issuer's
      telephone number)





(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 o





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





APPLICABLE
      ONLY TO ISSUERS INVOLVED IN BANKRUPTCY


PROCEEDINGS
      DURING THE PRECEDING FIVE YEARS





Check
      whether the registrant filed all documents and reports required to be filed
      by
      Section l2, 13 or 15(d) of the Exchange Act after the distribution of securities
      under a plan confirmed by a court. Yes o No o





APPLICABLE
      ONLY TO CORPORATE ISSUERS





State
      the
      number of shares outstanding of each of the issuer's classes of common equity,
      as of the latest practicable date: At February 14, 2008 there were 1,000,000
      shares of common stock outstanding.





Transitional
      Small Business Disclosure Format (Check one): Yes o No x





**PART
      I — FINANCIAL INFORMATION**





Item
      1.
      Financial Statements.





**Red
      Oak Concepts, Inc**


**(A
      Development Stage Company)**


**Balance
      Sheet—Unaudited**


**As
      of December 31, 2007**





ASSETSCURRENT
                ASSETS:Cash
            
            $
            20,271TOTAL
                CURRENT ASSETS
            
            
            20,271TOTAL
                ASSETS
            
            $
            20,271LIABILITIES
                AND STOCKHOLDERS' DEFICITCURRENT
                LIABILITIESShareholder
                Notes Payable
            
            $
            29,900TOTAL
                CURRENT LIABILITIESTOTAL
                LIABILITIES
            
            
            29,900STOCKHOLDERS'
                DEFICITPreferred
                stock ($.0001 par value, 10,000,000 shares authorized; nosharesissued and outstanding)
            
            
            -Common
                stock ($.0001 par value, 100,000,000 shares authorized; 1,000,000sharesissued and outstanding)
            
            
            100Additional
                paid in capital
            
            
            -Retained
                Deficit
            
            
            (9,729
            )TOTAL
                STOCKHOLDERS' EQUITY
            
            
            (9,629
            )TOTAL
                LIABILITIES AND STOCKHOLDERS' DEFICIT
            
            $
            20,271


2


**Red
      Oak Concepts, Inc.**


**(
      A Development Stage Company)**


**Statement
      of Operations—Unaudited**


**For
      the Period from Inception (May 24, 2007) Through December 31, 2007**





CumulativeTotalsSinceInceptionREVENUES:Income
            
            $
            -Total
                Revenue
            
            
            -EXPENSES:Selling,
                General, and Administrative
            
            
            729Consulting
                Fees
            
            
            9,000Total
                Expenses
            
            
            9,729Loss
                from operations
            
            $
            (9,729
            )Provision
                for income taxes
            
            
            -NET
                LOSS
            
            $
            (9,729
            )Basic
                and fully diluted net loss per common share:
            
            $
            (0.010
            )Weighted
                average common shares outstanding
            
            
            1,000,000


3





**Red
      Oak Concepts, Inc.**


**(
      A Development Stage Company)**


**Statement
      of Cash Flows—Unaudited**


**For
      the Period from Inception (May 24, 2007) to December 31, 2007**





CumulativeTotalsSinceInceptionCASH
                FLOWS FROM OPERATING ACTIVITIES:Net
                loss
            
            $
            (9,729
            )CASH
                FLOWS FROM FINANCING ACTIVITIES:Increase/(Decrease)
                in Shareholder Notes Payable
            
            
            29,900Capital
                Stock Purchase
            
            
            100NET
                CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES
            
            
            30,000NET
                INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
            
            
            20,271CASH
                AND CASH EQUIVALENTS,BEGINNING
                OF THE YEAR
            
            
            -END
                OF THE YEAR
            
            $
            20,271


4





**Red
      Oak Concepts, Inc.**


**(A
      Development Stage Company)**


**Statement
      of Stockholders' Deficit—Unaudited**


**For
      the Period from Inception (May 24, 2007) to December 31, 2007**





AdditionalCommon
                Stock
            
            Preferred
                Stock
            
            Paid-in
            
            AccumulatedShares
            
            Amount
            
            Shares
            
            Amount
            
            Capital
            
            Earnings/DeficitBalances,
                May 24, 2007 (inception)
            
            
            -
            
            $
            -
            
            
            -
            
            $
            -
            
            $
            -
            
            $
            -Net
                loss for the period
            
            
            -
            
            
            -
            
            
            -
            
            
            -
            
            
            -
            
            
            (9,729
            )Issuance
                of common shares
            
            
            1,000,000
            
            
            100
            
            
            -
            
            
            -
            
            
            -
            
            
            -Balances,
                December 31, 2007
            
            
            1,000,000
            
            $
            100
            
            
            -
            
            $
            -
            
            $
            -
            
            $
            (9,729
            )




5


**Item
      2. Management’s Discussion and Analysis or Plan of Operation.**





Overview .





Red
      Oak
      Concepts, Inc. (“we”, “us”, the “Company” or like terms) was organized to serve
      as a vehicle for a business combination through a merger, capital stock
      exchange, asset acquisition or other similar business combination (a “Business
      Combination”) with an operating or development stage business (the “Target
      Business”) which desires to utilize our status as a reporting corporation under
      the Securities Exchange Act of 1934, as amended (the “Exchange Act”). The
      Company does not currently engage in any business activities that provide cash
      flow. Our principal business objective for the next twelve months and beyond
      will be to achieve long-term growth potential through a combination with an
      operating business rather than immediate, short-term earnings. The Company
      will
      not restrict its potential candidate Target Businesses to any specific business,
      industry or geographical location and, thus, may acquire any type of
      business.





As
      of the
      date of this report, we have not selected any Target Business or target industry
      on which to concentrate our search for a Business Combination. Our sole officer
      and director has not engaged in discussions on our behalf with representatives
      of other companies regarding the possibility of a potential Business Combination
      with us, nor have we been approached by any candidates (or representatives
      of
      any candidates) with respect to a possible Business Combination with us.
      Additionally, we have not, nor has anyone on our behalf, taken any measure,
      directly or indirectly, to identify or locate any suitable Target Business,
      nor
      have we engaged or retained any agent or other representative to identify or
      locate such a Target Business. We have not conducted any research with respect
      to identifying the number and characteristics of the potential Target Business
      candidates.





Management
      will have virtually unrestricted flexibility in identifying and selecting a
      prospective Target Business and may consider entering into a Business
      Combination with virtually any business, including a business which has recently
      commenced operations, has no established record of growth or earnings and which
      is subject to all of the risks attendant to a development stage operation,
      including requiring additional capital, or which operates in an industry that
      is
      characterized by an unusually high element of risk. In the alternative, a
      Business Combination may involve the acquisition of, or merger with, an
      established company which does not require substantial additional capital,
      but
      which desires to establish a public trading market for its shares, while
      avoiding, among other things, the time delays, significant expense, and loss
      of
      voting control which may occur in a public offering. Although our management
      will endeavor to evaluate the risks inherent in a particular Target Business,
      there can be no assurance that we will properly ascertain or assess all
      significant risks.





We
      expect
      that we will be able to consummate a Business Combination with only one
      candidate given that, among other considerations, we will not have the resources
      to diversify our operations and the dilution of interest for present and
      prospective stockholders, which is likely to occur as a result of our
      management's plan to offer a controlling interest to a Target Business in order
      to achieve a tax free reorganization. This lack of diversification should be
      considered a substantial risk in investing in us, because it will not permit
      us
      to offset potential losses from one venture against gains from
      another.





Management
      expects that the selection of a Target Business will be a complex, competitive
      and extremely risky matter. Because of general economic conditions, rapid
      technological advances being made in some industries and shortages of available
      capital, our management believes that there are numerous firms seeking even
      the
      limited additional capital which we will have and/or the perceived benefits
      of
      becoming a publicly traded corporation. Such perceived benefits of having a
      class of securities registered under federal securities laws which include,
      among other things, facilitating or improving the terms on which additional
      equity financing may be obtained, creating a means for providing incentive
      stock
      options or similar benefits to key employees, and offering greater flexibility
      in structuring acquisitions, joint ventures and the like through the issuance
      of
      capital stock. Target Businesses may be available in many different industries
      and at various stages of development, all of which will make the task of
      comparative investigation and analysis of such business opportunities extremely
      difficult.


6


Liquidity
      and Capital Resources .





During
      the next twelve months we anticipate incurring costs and expenses related to
      filing of Exchange Act reports and investigating and consummating a Business
      Combination. Management expects to fund additional costs and expenses which
      may
      be incurred in connection with due diligence activities and a Business
      Combination through loans or further investment in the Company, as and when
      necessary. We cannot provide investors with any assurance that we will have
      sufficient capital resources to identify a suitable Target Business, to conduct
      effective due diligence as to any Target Business or to consummate a Business
      Combination.





Results
      of Operations .





Since
      our
      inception, we have not engaged in any activities other than in connection with
      our organization and preparing and filing this Registration Statement and have
      not generated any revenues to date. We do not expect to engage in any
      activities, other than seeking to identify a Target Business, unless and until
      such time as we enter into a Business Combination with a Target Business, if
      ever. We cannot provide investors with any assessment as to the nature of a
      Target Business’s operations or speculate as to the status of its products or
      operations, whether at the time of the Business Combination it will be
      generating revenues or its future prospects.





**Item
      3A(T). Controls and Procedures.**





Our
      senior management is responsible for establishing and maintaining disclosure
      controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the
      Securities Exchange Act of 1934 as amended (the “Exchange Act”)), designed to
      ensure that information required to be disclosed by us in the reports that
      we
      file or submit under the Exchange Act is recorded, processed, summarized and
      reported, within the time periods specified in the Securities and Exchange
      Commission’s rules and forms. Disclosure controls and procedures include,
      without limitation, controls and procedures designed to ensure that information
      required to be disclosed by an issuer in the reports that it files or submits
      under the Exchange Act is accumulated and communicated to the issuer’s
      management, including its principal executive officer or officers and principal
      financial officer or officers, or persons performing similar functions, as
      appropriate to allow timely decisions regarding required disclosure.





The
      Company has evaluated the effectiveness of the design and operation of its
      disclosure controls and procedures as of December 31, 2007 (the “Evaluation
      Date”). Such evaluation was conducted under the supervision and with the
      participation of the Company’s principal executive officer who also is our
      principal financial officer. Based upon such evaluation, the Company’s principal
      executive officer has concluded that, as of the Evaluation Date, the Company’s
      disclosure controls and procedures were effective. There have been no changes
      in
      the Company’s internal controls over financial reporting that occurred during
      the Company’s most recent fiscal quarter, that have materially affected, or are
      reasonably likely to materially affect, the Company’s internal controls over
      financial reporting.


7


**PART
      II — OTHER INFORMATION**





Item
      1.
      Legal Proceedings.





The
      Company is not a party to any legal proceeding or litigation.





Item
      2.
      Changes in Securities and Small Business Issuer Purchase of Equity Securities.





(a) None.





(b) None.





(c)
       During the three months ended December 31 2007, the Company did not issue
      any securities.





(d) None.





(e) None.





Item
      3.
      Defaults Upon Senior Securities.





None.





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





See
      Item
      5, below.





Item
      5.
      Other Information.





On
      October 9, 2007 (prior to the effective date of the Company’s registration
      statement on Form 10-SB), the Board of Directors and the holders of all
      outstanding shares of the capital stock of Red Oak Concepts, Inc., a Delaware
      corporation, adopted resolutions authorizing a change of the Company’s domicile
      from the State of Delaware to the State of Nevada. The change of domicile was
      accomplished by organizing a Nevada corporation having the same name and
      capitalization as the Delaware corporation, adopting an Agreement and Plan
      of
      Merger by both entities and the shareholders of both entities, and merging
      the
      Delaware corporation into the Nevada corporation. The merger was effective
      as of
      December 4, 2007. The Nevada corporation is the successor in interest to the
      Delaware corporation.


8


Item
      6.
      Exhibits.





Exhibit
            
            Description2.1
            
            Agreement
                and Plan of Merger dated October 10, 2007, among the registrant,
                Red Oak
                Concepts, Inc., a Delaware corporation, and the respective shareholders
                of
                each such corporation.3.3
            
            Articles
                of Incorporation of Red Oak Concepts, Inc., a Nevada
                corporation.3.4
            
            By-laws
                of Red Oak Concepts, Inc., a Nevada corporation.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 December 31, 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.




9




**SIGNATURES**





Pursuant
      to the requirements of the Securities Exchange Act of 1934, as amended, the
      Registrant has duly caused the Report to be signed on its behalf by the
      undersigned thereunto duly authorized.




**RED
                OAK CONCEPTS, INC.**Date:
                February 14, 2007
            By:
            /s/
                Susan ZachmannSusan
                Zachmann, President


10