**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**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 October                31, 2007                                                        |
|               |                                                                                                                                 |
| [                ] | Transition                Report pursuant to 13 or 15(d) of the Securities Exchange Act of                1934                       |
|               |                                                                                                                                 |
|               | For                the transition period                  to __________                                                    |
|               |                                                                                                                                 |
|               | Commission                File Number: 333-146139                                                                                    |

| Nevada                                                                        | None                                             |
|-------------------------------------------------------------------------------|--------------------------------------------------|
| (State                or other jurisdiction of incorporation or organization) | (IRS                Employer Identification No.) |

| Penthouse,                Menara Antara No. 11, Jalan Bukit Ceylong, Kuala Lumpur                50200 |
|--------------------------------------------------------------------------------------------------------|
| (Address                of principal executive offices)                                                |

| 012-377-0130                                                                                                     |
|------------------------------------------------------------------------------------------------------------------|
| (Issuer’s                telephone number)                                                                 |
|  _______________________________________________________________                                            |
| (Former                name, former address and former fiscal year, if changed since last                report) |

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Table          of Contents

|                                                      | TABLE                OF CONTENTS                                                              |   Page |
|-----------------------------------------------------------|-----------------------------------------------------------------------------------------------|------------------|
|  PART                I - FINANCIAL INFORMATION  |
| Item                1.                                    | Financial                Statements                                                           | 3                |
| Item                2.                                    | Management’s                Discussion and Analysis or Plan of                Operation | 4                |
| Item                3.                                    | Controls                and Procedures                                                        | 11          |
|  PART                II - OTHER INFORMATION     |
| Item                1.                                    | Legal                Proceedings                                                              | 12          |
| Item                2.                                    | Unregistered                Sales of Equity Securities and Use of                Proceeds     | 12          |
| Item                3.                                    | Defaults                Upon Senior Securities                                                | 12          |
| Item                4.                                    | Submission                of Matters to a Vote of Security                Holders             | 12          |
| Item                5.                                    | Other                Information                                                              | 12          |
| Item                6.                                    | Exhibits                                                                                      | 12          |

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**PART      I - FINANCIAL INFORMATION**

**Item      1.** **     Financial      Statements**

| Our                unaudited financial statements included in this Form 10-QSB are as                follows: |
|---------------------------------------------------------------------------------------------------------------|
|                                                                                                          |   |
| F-1                                                                                                           | Balance                Sheet as of October 31, 2007; |
|                                                                                                          |   |
| F-2                                                                                                           | Statements                of Operations for the three                months ended October 31, 2007 and period from July 27, 2007 (Inception)                to                October 31, 2007; |
|                                                                                                          |   |
| F-3                                                                                                           | Statements                of Stockholders’ Equity for period from July 27,                2007 (Inception) to October 31, 2007; |
|                                                                                                          |   |
| F-4                                                                                                           | Statements                of Cash Flows for the three months ended October 31,                2007 and period from July 27, 2007 (Inception) to October 31,                2007; |
|                                                                                                          |   |
| F-5                                                                                                           | Notes                to Financial                Statements; |

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**ROLLING      TECHNOLOGIES, INC.**

**(A        DEVELOPMENT STAGE COMPANY)**

**BALANCE        SHEET**

**As        of October 31, 2007**

| ASSETS                                                                                                                                                   |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                                     |   |
| Current                  Assets                                                                                                                          |   |
| Cash                  and equivalents                                                                                                                    | $      | -0- |
| Prepaid                  expenses                                                                                                                        |   | 2,000 |
|                                                                                                                                                     |   |   |
| TOTAL                  ASSETS                                                                                                                            | $      | 2,000 |
|                                                                                                                                                     |   |   |
| LIABILITIES                  AND STOCKHOLDERS’ EQUITY                                                                                              |   |   |
|                                                                                                                                                     |   |   |
| Current                  Liabilities                                                                                                                     | $      | -0- |
|                                                                                                                                                     |   |   |
|                                                                                                                                                     |   |   |
| Stockholders’                  Equity                                                                                                              |   |   |
| Common                  Stock, $.001 par value, 100,000,000 shares authorized, 2,150,000                  shares                  issued and outstanding |   | 2,150 |
| Additional                  paid-in capital                                                                                                              |   | 40,850 |
| Deficit                  accumulated during the development stage                                                                                        |   | (41,000) |
| Total                  stockholders’ equity                                                                                                        |   | 2,000 |
|                                                                                                                                                     |   |   |
| TOTAL                  LIABILITIES AND STOCKHOLDERS’ EQUITY                                                                                        | $      | 2,000 |

*See        accompanying notes to financial statements.*

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**ROLLING        TECHNOLOGIES, INC.**

**(A        DEVELOPMENT STAGE COMPANY)**

**STATEMENTS        OF OPERATIONS**

**Three        Months Ended October 31, 2007**

**Period        from July 27, 2007 (Inception) to October 31, 2007**

|                                                  | **Three                      Months****Ended****October****31,                      2007** |      | **Period                        from****July                        27, 2007****(Inception)                        to****October****31,                        2007** |
|-------------------------------------------------------|--------------------------------------------------------------------------------------------|-----------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Revenues                                              | $                                                                                          | -0-       |                                                                                                                                                                  | $ | -0- |
|                                                  |                                                                                       |      |                                                                                                                                                                  |   |   |
| Expenses                  :                           |                                                                                       |      |                                                                                                                                                                  |   |   |
| Professional                  fees                    |                                                                                       | 37,000    |                                                                                                                                                                  |   | 41,000 |
|                                                  |                                                                                       |      |                                                                                                                                                                  |   |   |
|                                                  |                                                                                       |      |                                                                                                                                                                  |   |   |
|                                                  |                                                                                       |      |                                                                                                                                                                  |   |   |
|                                                  |                                                                                       |      |                                                                                                                                                                  |   |   |
|                                                  |                                                                                       |      |                                                                                                                                                                  |   |   |
|                                                  |                                                                                       |      |                                                                                                                                                                  |   |   |
| Net                  Loss                             | $                                                                                          | (37,000)  |                                                                                                                                                                  | $ | (41,000) |
|                                                  |                                                                                       |      |                                                                                                                                                                  |   |   |
| Net                  loss per share:                  |                                                                                       |      |                                                                                                                                                                  |   |   |
| Basic                  and diluted                    | $                                                                                          | (0.02)    |                                                                                                                                                                  | $ | (0.02) |
|                                                  |                                                                                       |      |                                                                                                                                                                  |   |   |
| Weighted                  average shares outstanding: |                                                                                       |      |                                                                                                                                                                  |   |   |
| Basic                  and diluted                    |                                                                                       | 2,150,000 |                                                                                                                                                                  |   | 2,150,000 |

*See        accompanying notes to financial statements.*

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**ROLLING        TECHNOLOGIES, INC.**

**(A        DEVELOPMENT STAGE COMPANY)**

**STATEMENT        OF STOCKHOLDERS’ EQUITY**

**Period        from July 27, 2007 (Inception) to October 31, 2007**

|                                                                       | Common                    stockShares                                   Amount |      | Additional                  paid-in                  capital |   | Deficit                  accumulated                  during                  the development                  stage |   | Total  |
|----------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------|-----------|--------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------------------|--------|--------|
|                                                                       |                                                                                                                                                      |      |                                                         |   |                                                                                                                 |   |   |   |   |
| Issuance                  of common stock for                  cash @$.001 |                                                                                                                                                      | 2,150,000 |                                                         | $      | 2,150                                                                                                                |   | $      | 40,850 |   | $ | - |   | $ | 43,000 |
|                                                                       |                                                                                                                                                      |      |                                                         |   |                                                                                                                 |   |   |   |   |
| Net                  loss for the period                                   |                                                                                                                                                      | -         |                                                         |   |                                                                                                                      |   |   |   |   |   | (4,000) |   |   | (4,000) |
|                                                                       |                                                                                                                                                      |      |                                                         |   |                                                                                                                 |   |   |   |   |
| Balance,                  July 31, 2007                                    |                                                                                                                                                      | 2,150,000 |                                                         |   | 2,150                                                                                                                |   |   | 40,850 |   |   | (4,000) |   |   | 39,000 |
|                                                                       |                                                                                                                                                      |      |                                                         |   |                                                                                                                 |   |   |   |   |
| Net                  loss for the period                                   |                                                                                                                                                      | -         |                                                         |   | -                                                                                                                    |   |   | - |   |   | (37,000) |   |   | (37,000) |
|                                                                       |                                                                                                                                                      |      |                                                         |   |                                                                                                                 |   |   |   |   |
| Balance,                  October 31, 2007                                 |                                                                                                                                                      | 2,150,000 |                                                         | $      | 2,150                                                                                                                |   | $      | 40,850 |   | $ | (41,000) |   | $ | 2,000 |

*See          accompanying notes to financial statements.*

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**ROLLING        TECHNOLOGIES, INC.**

**(A        DEVELOPMENT STAGE COMPANY)**

**STATEMENTS        OF CASH FLOWS**

**Three        Months Ended October 31, 2007**

**Period        from July 27, 2007 (Inception) to October 31, 2007**

|                                                      | **Three                      Months****Ended****October                      31,****2007** |     | **Period                      From****July                      27, 2007****(Inception)                      to****October                    31,****2007** |
|-----------------------------------------------------------|--------------------------------------------------------------------------------------------|----------|-------------------------------------------------------------------------------------------------------------------------------------------------------------|
| CASH                  FLOWS FROM OPERATING ACTIVITIES     |                                                                                       |     |                                                                                                                                                        |
| Net                  loss                                 | $                                                                                          | (37,000) |                                                                                                                                                        | $ | (41,000) |
| Change                  in non-cash working capital items |                                                                                       |     |                                                                                                                                                        |   |   |
| Prepaid                  expenses                         |                                                                                       | 2,000    |                                                                                                                                                        |   | (                  2,000) |
| CASH                  FLOWS USED BY OPERATING ACTIVITIES  |                                                                                       | (35,000) |                                                                                                                                                        |   | (43,000) |
|                                                      |                                                                                       |     |                                                                                                                                                        |   |   |
| CASH                  FLOWS FROM FINANCING ACTIVITIES     |                                                                                       |     |                                                                                                                                                        |   |   |
| Proceeds                  from sales of common stock      |                                                                                       | -0-      |                                                                                                                                                        |   | 43,000 |
| NET                  INCREASE IN CASH                     |                                                                                       | (35,000) |                                                                                                                                                        |   | -0- |
|                                                      |                                                                                       |     |                                                                                                                                                        |   |   |
| Cash,                  beginning of period                |                                                                                       | 35,000   |                                                                                                                                                        |   | -0- |
| Cash,                  end of period                      | $                                                                                          | -0-      |                                                                                                                                                        | $ | -0- |
|                                                      |                                                                                       |     |                                                                                                                                                        |   |   |
| SUPPLEMENTAL                  CASH FLOW INFORMATION       |                                                                                       |     |                                                                                                                                                        |   |   |
| Interest                  paid                            | $                                                                                          | -0-      |                                                                                                                                                        | $ | -0- |
| Income                  taxes paid                        | $                                                                                          | -0-      |                                                                                                                                                        | $ | -0- |

*See        accompanying notes to financial statements.*

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**ROLLING        TECHNOLOGIES, INC.**

**(A        DEVELOPMENT STAGE COMPANY)**

**NOTES        TO THE FINANCIAL STATEMENTS**

**October        31, 2007**

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**ROLLING        TECHNOLOGIES, INC.**

**(A        DEVELOPMENT STAGE COMPANY)**

**NOTES        TO THE FINANCIAL STATEMENTS**

**October        31, 2007**

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**ROLLING        TECHNOLOGIES, INC.**

**(A        DEVELOPMENT STAGE COMPANY)**

**NOTES        TO THE FINANCIAL STATEMENTS**

**October        31, 2007**

|                                                 | 2007   |
|------------------------------------------------------|--------|
| Deferred                  tax asset attributable to: |   |
| Net                  operating loss carryover        | $      | 14,000 |
| Valuation                  allowance                 |   | (14,000) |
| Net                  deferred tax asset              | $      | - |

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

**Forward-Looking      Statements**

**Overview**

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**Plan      of Operation in the Next Twelve Months**

***Product      Development***

***Production***
* *

***Marketing      and Sales***

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| ·   | Attending                National and Regional Automobile Promotions, Events and                Conferences:                These are events and conferences managed by regional and national                automobile organizations to promote new automobile products and                technology. We plan to introduce our products to the automobile merchants,                retailers and wholesalers in attendance at these events. These events                will                also include trade meetings and promotional events and related seminars                and conferences. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Developing                Direct Marketing Programs to Attract Retailers:                We intend to market directly to retailers by hosting and conducting                seminars, by purchasing online advertisements, and through traditional                media outlets such as newspapers and trade publications. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Offering                Special Promotions:                Initially, we intend to offer special promotions to a few major automobile                retailers by supplying them with a limited amount of our Product                for sale                or distribution to their general customers. Based on customer feedback,                we                anticipate these retailers will begin placing regular, wholesale                orders                with our company. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Engaging                in Product Demonstrations:                We                intend to send members of our sales team to various automobile supply                stores and dealerships to conduct live demonstrations of our product,                including assembly, installation, and disassembly. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

***Sales      Personnel***

***Expenses***

| ·   | Travel                and Related expenses, which will consist primarily of our executive                officers and directors visiting automobile manufacturers, automobile                retailers, and automobile accessory retailers in their sales efforts.                We                estimate travel and related expenses for the next twelve months will                be                approximately $4,000; |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Initial                Marketing, which will consist of the marketing efforts discussed                above,                including direct marketing and attendance at trade shows. We estimate                initial marketing expenses for the next twelve months will be                approximately $6,000; |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Research                and Development costs consist of developing and testing our Product                and                determining the best combination of materials and suppliers for                production. We estimate that research and development costs for the                next                twelve months will be approximately $10,000. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**Significant      Equipment**

**Results      of Operations for the three months Ended October 31, 2007 and Period from      February 22, 2007 (Date of Inception) until October 31,      2007**

**Liquidity      and Capital Resources**

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**Going      Concern**

**Off      Balance Sheet Arrangements**

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**Item      3.     Controls and Procedures**

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**PART      II - OTHER INFORMATION**

**Item      1.     Legal      Proceedings**

**Item      2.     Unregistered Sales of Equity      Securities and Use of Proceeds**

**Item      3.     Defaults upon Senior      Securities**

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

**Item      5.     Other      Information**

**Item      6.      Exhibits**

| **Exhibit****Number** | **Description                of Exhibit**                                                                                                                                                                                                                |
|-----------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1                  | Certification                of Chief Executive Officer pursuant to 18                U.S.C. Section 1350, as adopted pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002                                                           |
| 31.2                  | Certification                of Chief Financial Officer pursuant to 18                U.S.C. Section 1350, as adopted pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002                                                           |
| 32.1                  | Certification                of Chief Executive Officer and Chief                Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted                pursuant                to Section 906 of the Sarbanes-Oxley Act of                2002 |

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**SIGNATURES**

|   | **Rolling                Technologies, Inc.**                                                                                                                                                                                                                                                                           |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                    |
| Date:  | December                6, 2007                                                                                                                                                                                                                                                                                         |
|   |                                                                                                                                                                                                                                                                                                                    |
|   | By:       /s/                Tee Kai Shen                  Tee                Kai ShenTitle:**    Chief                Executive Officer and                Director** |