| Colorado                                                                | 20-8677788                                |
|-------------------------------------------------------------------------|-------------------------------------------|
| (State      or other jurisdiction ofincorporation      or organization) | (I.R.S.      Employer Identification No.) |

|  Large      accelerated filer [ ]   |         Accelerated filer [ ] | Non-accelerated      filer [ ] | Smaller      reporting company [X] |
|----------------------------------------------------|-----------------------------------------|--------------------------------|------------------------------------|
|                                               |  (Do      not check if a smaller   |                           |                               |
|                                               | reporting      company)                 |                           |                               |

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|          |  Part I. Financial      Information:                                                       |   |
|---------------|-------------------------------------------------------------------------------------------------|--------|
|          |                                                                                            |   |
| Item      1.  | Financial      Statements—Unaudited:                                                      |   |
|          | Unaudited      Condensed Consolidated Balance Sheets                                            | 4      |
|          | Unaudited      Condensed Consolidated Statements of Operations                                  | 5      |
|          | Statement      of Changes in Shareholders' Equity                                               | 6      |
|          | Notes      to Unaudited Condensed Consolidated Financial Statements                             | 7      |
|          |                                                                                            |   |
|          |                                                                                            |   |
|          |                                                                                            |   |
| Item      2.  | Management's      Discussion and Analysis of Financial Condition and Results of      Operations | 9      |
|          |                                                                                            |   |
| Item      3.  | Quantitative      and Qualitative Disclosures About Market Risk                                 | 10     |
|          |                                                                                            |   |
| Item      4.  | Controls      and Procedures                                                                    | 10     |
|          |                                                                                            |   |
|          |                                                                                            |   |
|          | Part      II. Other Information:                                                                |   |
|          |                                                                                            |   |
| Item      1.  | Legal      Proceedings                                                                          | 10     |
|          |                                                                                            |   |
| Item      1A. | Risk      Factors                                                                               | 10     |
|          |                                                                                            |   |
| Item      2.  | Unregistered      Sales of Equity Securities and Use of Proceeds                                | 10     |
|          |                                                                                            |   |
| Item      3.  | Defaults      Upon Senior Securities                                                            | 10     |
|          |                                                                                            |   |
| Item      4.  | Submission      of Matters to a Vote of Security Holders                                        | 10     |
|          |                                                                                            |   |
| Item      5.  | Other      Information                                                                          | 11     |
|          |                                                                                            |   |
| Item      6.  | Exhibits                                                                                        | 11     |
|          |                                                                                            |   |
| Signatures    | 11                                                                                              |

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| l      | the      pace and sustainability of acceptance of our brands;                                                                              |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                       |
| l      | our      ability to convert our business model quickly and successfully from a      retail model to a wholesale model;                     |
|   |                                                                                                                                       |
| l      | our      ability to compete in a crowded business space with low barriers to      entry;                                                   |
|   |                                                                                                                                       |
| l      | our      ability to generate sustainable revenues and profits through sales by      means of limited sales channels, namely, the Internet; |
|   |                                                                                                                                       |
| l      | changing      retail environments and fashion trends in the athletic apparel industry;      and                                            |
|   |                                                                                                                                       |
| l      |  changes      in the level of consumer discretionary spending for sports logo apparel in      view of general economicconditions.     |

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|                                                               |   | September      30, |    |   | June      30, |   |
|--------------------------------------------------------------------|--------|--------------------|---------|--------|---------------|--------|
|                                                               |   | 2008               |    |   | 2008          |   |
|                                                               |   | (Unaudited)        |    |   |          |   |
| Assets                                                             |
|                                                               |   |               |    |   |          |   |
| Assets:                                                            |   |               |    |   |          |   |
|          Cash                                       |   | $                  | 22,183  |   |          | $      | 35,000 |   |
|          Accounts receivable                        |   |               | 108     |   |          |   | — |   |
| Total      current assets                                          |   |               | 22,291  |   |          |   | 35,000 |   |
|                                                               |   |               |    |   |          |   |   |   |
| Intangible      assets:                                            |   |               |    |   |          |   |   |   |
| Website,      less accumulated amortization                        |   |               |    |   |          |   |   |   |
| of      $1,408 (unaudited) and $1,013, respectively                |   |               | 3,327   |   |          |   | 3,722 |   |
| Trademark                                                          |   |               | 2,650   |   |          |   | 2,400 |   |
| Deferred      costs                                                |   |               | 7,057   |   |          |   | 7,057 |   |
| Deposit                                                            |   |               | 250     |   |          |   | 250 |   |
|                                                               |   |               |    |   |          |   |   |   |
| Total      assets                                                  |   | $                  | 35,575  |   |          | $      | 48,429 |   |
|                                                               |   |               |    |   |          |   |   |   |
| Liabilities      and Shareholders’ Equity                    |
| Current      liabilities:                                          |   |               |    |   |          |   |   |   |
| Accounts      payable and accrued liabilities                      |   | $                  | 5,117   |   |          | $      | 4,297 |   |
| Indebtedness      to related party (Note 2)                        |   |               | 330     |   |          |   | 956 |   |
| Total      current liabilities                                     |   |               | 5,447   |   |          |   | 5,253 |   |
|                                                               |   |               |    |   |          |   |   |   |
| Shareholders’      equity (Note 4):                          |   |               |    |   |          |   |   |   |
| Common      stock, $.001 par value; 100,000,000 shares authorized, |   |               |    |   |          |   |   |   |
| 6,500,000      (unaudited) and 6,500,000 shares issued and         |   |               |    |   |          |   |   |   |
| outstanding,      respectively                                     |   |               | 6,500   |   |          |   | 6,500 |   |
| Additional      paid-in capital                                    |   |               | 99,400  |   |          |   | 99,400 |   |
| Deficit      accumulated during development stage                  |   |               | (75,772 | )      |          |   | (62,724 | ) |
|                                                               |   |               |    |   |          |   |   |   |
| Total      shareholders’ equity                              |   |               | 30,128  |   |          |   | 43,176 |   |
|                                                               |   |               |    |   |          |   |   |   |
|                                                               |   | $                  | 35,575  |   |          | $      | 48,429 |   |

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|                                              |   |                     |      |   |               |   |      | March      21, |   |
|---------------------------------------------------|--------|--------------------------|-----------|--------|--------------------|--------|-----------|----------------|--------|
|                                              |   |                     |      |   |               |   |      | 2007           |   |
|                                              |   |  For The      Three |      |   | (Inception)        |   |
|                                              |   |  Months      Ended  |      |   | Through            |   |
|                                              |   | September      30,       |      |   | September      30, |   |
|                                              |   | 2008                     |      |   | 2007               |   |      | 2008           |   |
|                                              |   |                     |      |   |               |   |      |           |   |
|                                              |   |                     |      |   |               |   |      |           |   |
| Sales                                             |   | $                        | 223       |   |               | $      | 2,127     |           |   | $ | 7,804 |   |
| Cost      of goods sold                           |   |                     | 18        |   |               |   | 1,914     |           |   |   | 10,642 |   |
| Gross      profit                                 |   |                     | 205       |   |               |   | 213       |           |   |   | (2,838 | ) |
|                                              |   |                     |      |   |               |   |      |           |   |   |   |   |
| Operating      expenses:                          |   |                     |      |   |               |   |      |           |   |   |   |   |
| Selling,      general and administrative expenses |   |                     | 13,253    |   |               |   | 9,841     |           |   |   | 72,040 |   |
| Contributed      rent (Note 2)                    |   |                     | -         |   |               |   | 900       |           |   |   | 900 |   |
|                                              |   |                     |      |   |               |   |      |           |   |   |   |   |
| Operating      loss                               |   |                     | (13,048   | )      |               |   | (10,528   | )              |   |   | (75,778 | ) |
|                                              |   |                     |      |   |               |   |      |           |   |   |   |   |
| Other      income:                                |   |                     |      |   |               |   |      |           |   |   |   |   |
| Interest      income                              |   |                     | —   |   |               |   | 2         |           |   |   | 6 |   |
|                                              |   |                     |      |   |               |   |      |           |   |   |   |   |
| Loss      before income taxes                     |   |                     | (13,048   | )      |               |   | (10,526   | )              |   |   | (75,772 | ) |
|                                              |   |                     |      |   |               |   |      |           |   |   |   |   |
| Provision      for income taxes (Note 5)          |   |                     | —   |   |               |   | —   |           |   |   | — |   |
|                                              |   |                     |      |   |               |   |      |           |   |   |   |   |
| Net      loss                                     |   | $                        | (13,048   | )      |               | $      | (10,526   | )              |   | $ | (75,772 | ) |
|                                              |   |                     |      |   |               |   |      |           |   |   |   |   |
| Basic      and diluted loss per share             |   | $                        | (0.00     | )      |               | $      | (0.00     | )              |   |   |   |   |
|                                              |   |                     |      |   |               |   |      |           |   |   |   |   |
| Weighted      average common shares outstanding   |   |                     | 6,500,000 |   |               |   | 5,500,000 |           |   |   |   |   |

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|                                                                                       |   |                     |    |   |               |   |    | March      21, |   |
|--------------------------------------------------------------------------------------------|--------|--------------------------|---------|--------|--------------------|--------|---------|----------------|--------|
|                                                                                       |   |                     |    |   |               |   |    | 2007           |   |
|                                                                                       |   |  For The      Three |    |   | (Inception)        |   |
|                                                                                       |   |  Months      Ended  |    |   | Through            |   |
|                                                                                       |   | September      30,       |    |   | September      30, |   |
|                                                                                       |   | 2008                     |    |   | 2007               |   |    | 2008           |   |
|                                                                                       |   |                     |    |   |               |   |    |           |   |
| Cash      flows from operating activities:                                                 |   |                     |    |   |               |   |    |           |   |
| Net      income/loss                                                                       |   | $                        | (13,048 | )      |               | $      | (9,003  | )              |   | $ | (75,772 | ) |
| Adjustments      to reconcile net loss to net cash                                         |   |                     |    |   |               |   |    |           |   |   |   |   |
| used      by operating activities:                                                         |   |                     |    |   |               |   |    |           |   |   |   |   |
| Depreciation      and amortization                                                         |   |                     | 395     |   |               |   | 324     |           |   |   | 1,408 |   |
| Contributed      rent                                                                      |   |                     | — |   |               |   | — |           |   |   | 900 |   |
| Changes      in operating assets and liabilities:                                          |   |                     |    |   |               |   |    |           |   |   |   |   |
| Receivables                                                                                |   |                     | (108    | )      |               |   | 129     |           |   |   | (108 | ) |
| Other      assets                                                                          |   |                     | — |   |               |   | — |           |   |   | (250 | ) |
| Accounts      payable and accrued liabilities                                              |   |                     | 820     |   |               |   | — |           |   |   | 5,117 |   |
| Indebtedness      to related party                                                         |   |                     | (626    | )      |               |   | — |           |   |   | 330 |   |
| Net      cash used in                                                                      |   |                     |    |   |               |   |    |           |   |   |   |   |
| operating      activities                                                                  |   |                     | (12,567 | )      |               |   | (8,550  | )              |   |   | (68,375 | ) |
|                                                                                       |   |                     |    |   |               |   |    |           |   |   |   |   |
| Cash      flows from investing activities:                                                 |   |                     |    |   |               |   |    |           |   |   |   |   |
| Payments      for website development                                                      |   |                     | — |   |               |   | — |           |   |   | (4,735 | ) |
| Payments      for trademark                                                                |   |                     | (250    | )      |               |   | (2,500  | )              |   |   | (2,650 | ) |
| Payments      for deferred costs                                                           |   |                     | — |   |               |   | — |           |   |   | (7,057 | ) |
| Net      cash used in                                                                      |   |                     |    |   |               |   |    |           |   |   |   |   |
| investing      activities                                                                  |   |                     | (250    | )      |               |   | (2,500  | )              |   |   | (14,442 | ) |
|                                                                                       |   |                     |    |   |               |   |    |           |   |   |   |   |
| Cash      flows from financing activities:                                                 |   |                     |    |   |               |   |    |           |   |   |   |   |
| Proceeds      from sale of common stock                                                    |   |                     | — |   |               |   | 2,500   |           |   |   | 105,000 |   |
| Net      cash provided by                                                                  |   |                     |    |   |               |   |    |           |   |   |   |   |
| financing      activities                                                                  |   |                     | — |   |               |   | 2,500   |           |   |   | 105,000 |   |
|                                                                                       |   |                     |    |   |               |   |    |           |   |   |   |   |
| Net      change in cash and                                                                |   |                     |    |   |               |   |    |           |   |   |   |   |
| cash      equivalents                                                                      |   |                     | (12,817 | )      |               |   | (8,550  | )              |   |   | 22,183 |   |
|                                                                                       |   |                     |    |   |               |   |    |           |   |   |   |   |
| Cash      and cash equivalents:                                                            |   |                     |    |   |               |   |    |           |   |   |   |   |
|          Beginning of period                                                |   |                     | 35,000  |   |               |   | 10,864  |           |   |   | — |   |
|                                                                                       |   |                     |    |   |               |   |    |           |   |   |   |   |
|          End of period                                                      |   | $                        | 22,183  |   |               | $      | 2,314   |           |   | $ | 22,183 |   |
|                                                                                       |   |                     |    |   |               |   |    |           |   |   |   |   |
| Supplemental      disclosure of cash flow information:                                     |   |                     |    |   |               |   |    |           |   |   |   |   |
| Cash      paid during the period for:                                                      |   |                     |    |   |               |   |    |           |   |   |   |   |
|                   Income taxes |   | $                        | — |   |               | $      | — |           |   | $ | — |   |
|                   Interest     |   | $                        | — |   |               | $      | — |           |   | $ | — |   |

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|             |   |                                                                                                                                                                                                                    |
|------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Exhibit      No. |   |                                   Description |
|             |   |                                                                                                                                                                                                                    |
| 31.1             |   | Certification      of Chief Executive Officer Pursuant to Section 302 of the      Sarbanes-Oxley Act.                                                                                                              |
|             |   |                                                                                                                                                                                                                    |
| 31.2             |   | Certification      of Principal Financial and Accounting Officer Pursuant to Section 302      of the Sarbanes-Oxley Act.                                                                                           |
|             |   |                                                                                                                                                                                                                    |
| 32.1             |   | Certification      of Chief Executive Officer Pursuant to Section 906 of the      Sarbanes-Oxley Act.                                                                                                              |
|             |   |                                                                                                                                                                                                                    |
| 32.2             |   | Certification      of Principal Financial and Accounting Officer Pursuant to Section 906      of the Sarbanes-Oxley Act.                                                                                           |
|             |   |                                                                                                                                                                                                                    |

|                   |      Registrant: N8      Concepts, Inc. |                                                                                         |
|------------------------|-----------------------------------------------------------------------|----------------------------------------------------------------------------------------------|
|                   |                                                                  |                                                                                         |   |
| November      12, 2008 | By:                                                                   | /s/ James      H. Watson, Jr.                                                           |   |
|                   |                                                                  | James      H. Watson, Jr. , Principal Executive Officer and Principal Financial      Officer |   |
|                   |                                                                  |                                                                                         |   |
|                   |                                                                  |                                                                                         |   |

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|             |   |                                                                                                                                                                                                                    |
|------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Exhibit      No. |   |                                   Description |
|             |   |                                                                                                                                                                                                                    |
| 31.1             |   | Certification      of Chief Executive Officer Pursuant to Section 302 of the      Sarbanes-Oxley Act.                                                                                                              |
|             |   |                                                                                                                                                                                                                    |
| 31.2             |   | Certification      of Principal Financial and Accounting Officer Pursuant to Section 302      of the Sarbanes-Oxley Act.                                                                                           |
|             |   |                                                                                                                                                                                                                    |
| 32.1             |   | Certification      of Chief Executive Officer Pursuant to Section 906 of the      Sarbanes-Oxley Act.                                                                                                              |
|             |   |                                                                                                                                                                                                                    |
| 32.2             |   | Certification      of Principal Financial and Accounting Officer Pursuant to Section 906      of the Sarbanes-Oxley Act.                                                                                           |
|             |   |                                                                                                                                                                                                                    |

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