UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                -----------------

                                   FORM 10QSB
                                -----------------

(Mark One)

[ X ] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES  EXCHANGE ACT
OF 1934 For the quarterly period ended September 30, 2007

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

            For the transition period from __________ to ___________

                       Commission file number: 333-117114


                       USA SUPERIOR ENERGY HOLDINGS, INC.
             -------------------------------------------------------
             (Exact name of registrant as specified in its charter)

            Nevada                                    30-0220588
----------------------------------               --------------------
      (State of Incorporation)                  (IRS Employer ID Number)


                 -----------------------------------------------
                    (Address of principal executive offices)


                           --------------------------
                         (Registrant's Telephone number)

Check  whether  the issuer  (1) has filed all  reports  required  to be filed by
Section 13 or 15(d) of the  Securities  Exchange  Act of 1934 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 the 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 [ ] No [X]


Indicate  the number of share  outstanding  of each of the  issuer's  classes of
common stock, as of the latest practicable date.

As of November 19, 2007, there were 68,680,000  shares of the registrant's  sole
class of common shares outstanding.

Transitional Small Business Disclosure Format (Check one): Yes [  ]     No [ X ]



<PAGE>
<TABLE>
<CAPTION>


<S>                                                                                              <C>


PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements       (Unaudited)                                                  Page
                                                                                                 ----

         Balance Sheets -September 30, 2007 and December 31, 2006                                F-1

         Statements of Operations  -
                  Three and Nine months  ended  September  30, 2007 and 2006 and
                  From November 12, 2003 (Inception) to September 30, 2007                       F-2

         Statement of Changes in Stockholders' Deficit -
                  From November 12, 2003 (Inception) to September 30, 2007                       F-3

         Statements of Cash Flows -
                  Nine  months  ended  September  30,  2007  and  2006  and From
                  November 12, 2003 (Inception) to September 30, 2007                            F-4

         Notes to Financial Statements                                                           F-5

Item 2.  Management's Discussion and Analysis                                                      1

Item 3. Controls and Procedures                                                                    3

Item 3A(T).  Controls and Procedures                                                               3

PART II - OTHER INFORMATION

Item 1.  Legal Proceedings -Not Applicable                                                         3

Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds                               3
          - Not Applicable

Item 3.  Defaults Upon Senior Securities - Not Applicable                                          4

Item 4.  Submission of Matters to a Vote of Security Holders - Not Applicable                      4

Item 5.  Other Information - Not Applicable                                                        4

Item 6.  Exhibits                                                                                  4

SIGNATURES                                                                                         5

</TABLE>



<PAGE>



                                     PART I

ITEM 1. FINANCIAL STATEMENTS


<PAGE>
<TABLE>
<CAPTION>

                   USA SUPERIOR ENERGY HOLDINGS, INC.
                     (A Development Stage Company)
                       CONSOLIDATED BALANCE SHEET
                              (Unaudited)
<S>                                                                                  <C>                 <C>

                                                                                        September 30,     December 31,
                                                                                           2007              2006
                                                                                       (Unaudited)         (Audited)
                                                                                     -----------------   --------------
ASSETS;
Current Assets:
     Cash                                                                                 $    53,591         $  6,197
     Inventory                                                                                    576                -
     Prepaid expenses                                                                         416,655           48,902
                                                                                     -----------------   --------------
     Total Current Assets                                                                     470,822           55,099

Property and Equipment:
     Land                                                                                   1,200,000                -
     Equipment                                                                                 40,296            9,274
     Automobiles                                                                                6,435                -
     Less accumulated depreciation                                                               (153)               -
                                                                                     -----------------   --------------
                                                                                            1,246,578                -

TOTAL ASSETS                                                                              $ 1,717,400         $ 64,373
                                                                                     =================   ==============

LIABILITIES & STOCKHOLDERS' EQUITY:
Current Liabilities:
    Accounts payable                                                                      $    53,275         $ 92,145
    Accrued expenses                                                                          175,217                -
    Notes payable                                                                              52,740                -
    Note payables, related parties                                                            119,277                -
                                                                                     -----------------   --------------
        Total Current Liabilities                                                             400,509           92,145
                                                                                     -----------------   --------------
Long Term Liability:
    Note payable                                                                              800,000           19,589
                                                                                     -----------------   --------------
          Total Liabilities                                                                 1,200,509          111,734

 Stockholders Equity (Deficit):
    Common stock, $0.001par value, 150,000,000 shares                                          68,680           10,000
        authorized, 68,680,000 and 31,680,000 shares issued and
        outstanding at June 30, 2007 and December 31, 2006, respectively
    Additional paid-in capital                                                              1,987,202          563,210
    Subcription Receivable                                                                          -             (100)
    Deficit accumulated during development stage                                           (1,538,981)        (508,737)
                                                                                     -----------------   --------------

        Total Stockholders' Equity (Deficit)                                                  516,901          (47,631)
                                                                                     -----------------   --------------

TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)                                        $ 1,717,410         $ 64,373
                                                                                     =================   ==============

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

                                      F-1

</TABLE>

<PAGE>
<TABLE>
<CAPTION>

                       USA SUPERIOR ENERGY HOLDINGS, INC.
                          (A Development Stage Company)
                      CONSOLIDATED STATEMENT OF OPERATIONS
                                   (Unaudited)

<S>                                     <C>             <C>            <C>            <C>             <C>

                                                                                                      November 12, 2003
                                          For the Three Months Ended     For the Nine Months Ended    (Inception) to
                                               September 30,                  September 30,            Sept. 30,
                                            2007           2006           2007            2006           2007
                                        -------------   ------------   ------------   -------------   ------------
Revenue:
    Sales                                 $   86,992          $   -     $  281,327         $     -   $    281,327
    Cost of Sales                              3,015              -        129,439               -        129,439
                                        -------------   ------------   ------------   -------------   ------------
Gross Profit                                  83,977              -        151,888               -        151,888
                                        -------------   ------------   ------------   -------------   ------------
Operating Expenses:
    General and Administrative               356,314              -      1,108,975               -      1,682,085
                                        -------------   ------------   ------------   -------------   ------------
Total Operating Expenses                     356,314              -      1,108,975               -      1,682,085
                                        -------------   ------------   ------------   -------------   ------------
Other Income (Expense)
      Interest income                            412              -            412               -            412
      Other income                                 -              -          3,516               -          3,516
      Interest expense                       (12,712)             -        (12,712)              -        (12,712)
                                        -------------   ------------   ------------   -------------   ------------
                                             (12,300)             -         (8,784)              -         (8,784)

Net Loss                                  $ (284,637)         $   -     $ (965,871)        $     -   $ (1,538,981)
                                        =============   ============   ============   =============   ============
Per Share Information:

     Weighted average number
     of common shares outstanding         68,680,000     31,680,000     65,813,700      31,680,000
                                        -------------   ------------   ------------   -------------
Net Loss per common share                 $        *          $   *     $    (0.02)        $     *
                                        ============    ============   ============   =============
Less than ($0.01) per share.

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

                                      F-2
</TABLE>


<PAGE>
<TABLE>
<CAPTION>
                       USA SUPERIOR ENERGY HOLDINGS, INC.
                          (A Development Stage Company)
             CONSOLIDATED STATEMENT OF CHANGES STOCKHOLDERS' DEFICIT
                               September 30, 2007
                                   (Unaudited)
<S>                                        <C>             <C>            <C>             <C>             <C>

                                                                                            Deficit
                                                  COMMON STOCK             Additional       Accum. During     Total
                                           ----------------------------
                                                                            Paid-in         Development       Stockholders'
                                           # of Shares       Amount         Capital          Stage           Equity (Deficit)
                                           -------------   ------------   -------------   -------------   -------------------

Issuance of common stock
  November 12, 2003, date of inception       22,500,000       $ 22,500      $  (20,000)    $         -       $   2,500
  Contribution of capital                             -              -             280               -             280
Net loss, December 31, 2003                           -              -               -            (280)           (280)
                                           ------------    -----------    ------------    ------------    -------------
Balance - December 31, 2003                  22,500,000         22,500         (19,720)           (280)          2,500
                                           ------------    -----------    ------------    -------------   -------------
Issuance of common stock                      9,180,000          9,180           7,020               -          16,200
March 31, 2004, forward split 15:1                    -              -               -               -               -
Net loss, December 31, 2004                           -              -               -         (13,051)        (13,051)
                                           ------------    -----------    ------------    -------------   -------------
Balance - December 31, 2004                  31,680,000         31,680         (12,700)        (13,331)          5,649
                                           -------------   ------------   -------------   -------------   -------------
April 8, 2005, forward split 2:1                      -              -               -               -               -
November 2, 2005, forward split 3:1                   -              -               -               -               -
Net loss, December 31, 2005                           -              -               -          (6,215)         (6,215)
                                           -------------   ------------   -------------   -------------   -------------
Balance - December 31, 2005                  31,680,000         31,680         (12,700)        (19,546)           (566)
                                           -------------   ------------   -------------   -------------   -------------
Net loss, December 31, 2006                           -              -               -         (31,662)        (31,662)
                                           -------------   ------------   -------------   -------------   -------------
Balance - December 31, 2006                  31,680,000         31,680         (12,700)        (51,208)        (32,228)
                                           -------------   ------------   -------------   -------------   -------------
Common stock issued in acquisition           34,000,000         34,000         539,110               -         573,110
                                                                               (51,208)       (521,902)       (573,110)
Common stock issued for consulting
    services                                    500,000            500         514,500                         515,000
Common stock issued for cash                  2,500,000          2,500         758,458               -         760,958
Warrants issued for cash                              -              -         239,042               -         239,042
Net loss, September 30, 2007                          -              -               -        (965,871)       (965,871)
                                           -------------   ------------   -------------   -------------   -------------
Balance - September 30, 2007                 68,680,000       $ 68,680      $1,987,202     $(1,538,981)      $ 516,901
                                           =============   ============   =============   =============   =============

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

                                      F-3
</TABLE>


<PAGE>
<TABLE>
<CAPTION>
               USA SUPERIOR ENERGY HOLDINGS, INC.
                  (A Development Stage Company)
              CONSOLIDATED STATEMENT OF CASH FLOWS
                           (Unaudited)
<S>                                                                      <C>              <C>               <C>

                                                                                                               November 12, 2003
                                                                           For the Nine Months Ended           (Inception) to
                                                                          September 30,                         September 30,
                                                                             2007             2006              2007
                                                                         --------------   --------------    --------------
Cash Flows from Operating Activities:

     Net Loss                                                             $    (965,871)          $    -      $ (1,538,981)
     Depreciation                                                                   153                -               898
     Accretion expense                                                                -                -               558
     Amortization of stock issued for services                                  376,431                -           376,431
     Adjustments to reconcile net loss to cash used
        by operating activities:
          Increase in accounts receivable                                             -                -                 -
          Increase in inventory                                                    (576)               -              (576)
          Increase in prepaid expenses and deposits                            (278,096)               -          (278,096)
          Increase in accounts payable                                           53,276                             53,276
          Increase in accrued expenses                                          175,217                -           175,217
                                                                         --------------   --------------    --------------
Net Cash Used by Operating Activities                                          (639,466)               -        (1,211,273)
                                                                         --------------   --------------    --------------
Cash Flows from Investing Activities:
     Purchase of property and equipment                                         (23,149)               -          (406,643)
     Purchase of land                                                          (400,000)               -          (400,000)
                                                                         --------------   --------------    --------------
Net Cash Used by Investing Activities                                          (423,149)               -          (806,643)
                                                                         --------------   --------------    --------------
Cash Flows from Financing Activities:
     Proceeds from advance                                                       52,740                -            52,740
     Capital Contribution                                                             -                -           995,815
     Proceeds from stockholder loan                                                   -                -            22,000
     Proceeds from notes payable and advances, officer                          119,726                             57,212
     Payment of notes payable                                                  ( 62,917)                           (62,917)
     Proceeds from common stock                                               1,000,000                -         1,000,000
                                                                         --------------   --------------    --------------
Net Cash Provided by Financing Activities                                     1,109,549                -         2,064,850
                                                                         --------------   --------------    --------------
Cash acquired in acquisition                                                      6,197                -             6,197

Net Increase in Cash & Cash Equivalents                                          53,131                -            53,131

Beginning Cash & Cash Equivalents                                                   460                -                 -
                                                                         --------------   --------------    --------------
Ending Cash & Cash Equivalents                                            $      53,591           $    -      $     53,131
                                                                         ==============   ==============    ==============

Supplemental Disclosure of Cash Flow Information
     Cash paid for Interest                                               $           -                -                83
                                                                         ==============   ==============    ==============
     Cash paid for Income Taxes                                           $           -                -                 -
                                                                         ==============   ==============    ==============
Supplemental Disclosure of Non-cash Investing and
     Financing Activities:
       Issuance of common stock for consulting services                   $     515,000                -           515,000
                                                                         ==============   ==============    ==============
       Purchase of land for cash and promissory note                      $     400,000                -           400,000
                                                                         ==============   ==============    ==============
Warrants issued in connection with common stock issued for
         cash                                                             $     239,042                -           239,042
                                                                         ==============   ==============    ==============
       Subscription receivable                                            $      50,000                -            50,000
                                                                         ==============   ==============    ==============
The  accompanying  notes are an integral  part of these  consolidated  financial
statements.

                                      F-4

</TABLE>



<PAGE>




                       USA SUPERIOR ENERGY HOLDINGS, INC.
                          (A Development Stage Company)
                 Notes to the Consolidated Financial Statements
              For the Nine Months Ended September 30, 2007 and 2006
                                   (Unaudited)

1.  Business, Basis of Presentation and Significant Accounting Policies:

Business:

The accompanying  consolidated  financial statements are for USA Superior Energy
Holdings,  Inc.,  a  Nevada  corporation,  (the  Company)  and its  wholly-owned
subsidiary,  USA  Superior  Energy,  Inc.,  a Delaware  company and USA Superior
Energy,  Inc.'s 80% owned subsidiary  Superior Energy,  LLC., a Delaware limited
liability company. All significant  intercompany  accounts and transactions have
been  eliminated  in  consolidation.  In January 2007,  the Company  amended its
Articles  of   Incorporation,   in  order  to  change  its  name  from   Comlink
Communications Company to USA Superior Energy Holdings, Inc.

On January 16, 2007,  the Company  acquired  100% of the issued and  outstanding
shares, at the time 34,000,000 shares, of USA Superior Energy,  Inc. In exchange
for the 34,000,000 shares of the common stock of USA Superior Energy,  Inc., the
Company issued 34,000,000 shares of its restricted common stock. The Company has
accounted for the transaction  using reverse merger  accounting.  As a result of
the  transaction,  the Company amended its Articles of Incorporation in order to
change its name, as mentioned above,  and increased its authorized  capital from
75,000,000  shares of $0.001 par value  common  stock to  150,000,000  shares of
$0.01 par value common stock.

As a result of the acquisition, the Company, through its wholly-owned subsidiary
operates in the energy  industry.  Specifically,  the Company is involved in the
developing,  owning and operating of prospects  and energy  projects in East and
Southeast Texas.

In the opinion of the  management  of the Company,  the  accompanying  unaudited
consolidated  financial  statements  include all normal  adjustments  considered
necessary to present fairly the financial  position and operating results of the
Company  for the  periods  presented.  The  financial  statements  and notes are
presented as permitted by Form 10-QSB,  and do not contain  certain  information
included in the Company's Annual Report on Form 10-KSB for the fiscal year ended
December 31, 2006. It is  management's  opinion that when the interim  financial
statements are read in  conjunction  with the December 31, 2006 Annual Report on
Form 10-KSB, the disclosures are adequate to make the information  presented not
misleading. Interim results are not necessarily indicative of results for a full
year or any future period.

Basis of Presentation:

The Company has not earned any significant revenues from its limited operations.
Accordingly,  the  Company's  activities  have been  accounted for as those of a
"Development  Stage Enterprise" as set forth is Financial  Accounting  Standards
Board Statement No. 7 ("FASB 7"). Among the  disclosures  required by FASB 7 are
that the Company's financial  statements be identified as those of a development
stage  company,  and that the  statements  of  operation,  stockholders'  equity
(deficit)  and cash  flows  disclose  activity  since the date of the  Company's
inception.

                                      F-5

<PAGE>







                       USA SUPERIOR ENERGY HOLDINGS, INC.
                          (A Development Stage Company)
                 Notes to the Consolidated Financial Statements
              For the Nine Months Ended September 30, 2007 and 2006
                                   (Unaudited)

Significant Accounting Policies:

Inventory

Inventories  are stated at cost.  Cost is  determined  using a weighted  average
method and consist primarily of chemicals used in the production process.

Prepaid Expenses

During the nine months ended  September  30, 2007,  the Company had prepaid well
costs of $278,096. These costs are written down as they are incurred.

Deferred Consulting Costs

In January 2007,  the Company  entered into a twelve-month  consulting  services
agreement  with a third party,  in which this party agreed to provide public and
investor  relation  services and general business  services for the twelve-month
term of the agreement. Compensation consisted of 500,000 shares of the Company's
restricted common stock with a market value of approximately  $515,000 (based on
the closing market price of $1.03 per share at the date of the transaction). The
deferred cost is being amortized on a straight-line  basis, as earned,  over the
twelve-month period from the date of the agreement. During the nine months ended
September 30, 2007, $376,431 was expensed.

Property & Equipment

Property and  equipment are stated at cost.  Depreciation  is provided by use of
the  accelerated  method over the estimated  useful lives of the related  assets
which range from five to seven years.

Repairs and  maintenance  are charged to operations as incurred.  Major renewals
and  improvements  that extend the useful  lives of property and  equipment  are
capitalized.

Revenue Recognition

Revenue is recognized when earned.  The Company's revenue  recognition  policies
are in compliance  with Staff  Accounting  Bulletin  (SAB) 104. Sales revenue is
recognized  at the date of  shipment  to  customers  when a  formal  arrangement
exists, the price is fixed or determinable,  the delivery is completed, no other
significant  obligations of the Company exist and  collectability  is reasonably
assured.  Payments  received  before all of the  relevant  criteria  for revenue
recognition are satisfied are recorded as unearned revenue.

                                      F-6


<PAGE>






                       USA SUPERIOR ENERGY HOLDINGS, INC.
                          (A Development Stage Company)
                 Notes to the Consolidated Financial Statements
              For the Nine Months Ended September 30, 2007 and 2006
                                   (Unaudited)

Net Loss per Share

Net loss per share is calculated  in accordance  with the Statement of Financial
Accounting  Standards No. 128 (SFAS No. 128), "Earnings per Share". SFAS No. 128
superseded  Accounting Principles Board Opinion No.15 (APB No. 15). Net loss per
share for all periods  presented  has been  restated to reflect the  adoption of
SFAS No. 128. Basic net loss per share is based upon the weighted average number
of  common  shares  outstanding.  Diluted  net  loss  per  share is based on the
assumption that all dilutive convertible shares and stock options were converted
or exercised.  Dilution is computed by applying the treasury stock method. Under
this method,  options and warrants are assumed to be exercised at the  beginning
of the period (or at the time of issuance,  if later),  and as if funds obtained
thereby were used to purchase  common  stock at the average  market price during
the period.

In September 2006, the FASB issued SFAS No. 157, "Fair Value Measurements". This
statement  defines fair value,  establishes a framework for measuring fair value
in generally accepted accounting principles,  and expands disclosures about fair
value measurements. This statement applies under other accounting pronouncements
that require or permit fair value  measurements.  SFAS No. 157 is effective  for
the  Company  for its fiscal  year  beginning  on July 1, 2008.  The  Company is
currently  assessing  the impact the  adoption  of SFAS No. 157 will have on its
financial statements.

In September  2006,  the SEC issued Staff  Accounting  Bulletin (SAB) No. 108 in
order to eliminate the diversity of practice  surrounding  how public  companies
quantify  financial  statement   misstatements.   In  SAB  108,  the  SEC  staff
established  an approach that  requires  quantification  of financial  statement
misstatements based on the effects of the misstatements on each of the Company's
financial  statements and the related financial statement  disclosures.  SAB No.
108 is effective  for the Company for its current  fiscal year.  The adoption of
SAB No. 108 did not have an impact on the Company's financial statements.

On February 15, 2007,  the FASB issued SFAS No. 159,  "The Fair Value Option for
Financial  Assets and  Financial  Liabilities  - Including  an Amendment of FASB
Statement  No. 115." This standard  permits an entity to measure many  financial
instruments  and  certain  other  items at  estimated  fair  value.  Most of the
provisions  of SFAS No. 115  ("Accounting  for Certain  Investments  in Debt and
Equity   Securities)   applies   to  all   entities   that   own   trading   and
available-for-sale  securities.  The fair value  option  created by SFAS No. 159
permits  an entity  to  measure  eligible  items at fair  value as of  specified
election dates. Among others,  eligible items exclude (1) financial  instruments
classified  (partially  or in total) as  permanent  or  temporary  stockholders'
equity (such as a convertible  debt security  with a  non-contingent  beneficial
conversion  feature)  and (2)  investments  in  subsidiaries  and  interests  in
variable interests that must be consolidated.  A for-profit business entity will
be  required to report  unrealized  gains and losses on items for which the fair
value option has been elected in its statements of operations at each subsequent
reporting date. The fair value option (a) may generally be applied instrument by
instruments,  (b) is irrevocable unless a new election date occurs, and (c) must
be applied to the entire instrument and not to only a portion of the instrument.
SFAS No. 159 is  effective  as of the  beginning  of the first  fiscal year that
begins after  November 15, 2007.  The Company has not yet  evaluated  the effect
that the application of SFAS No. 159, may have, if any, on its future results of
operations and financial condition.

                                      F-7

<PAGE>








                       USA SUPERIOR ENERGY HOLDINGS, INC.
                          (A Development Stage Company)
                 Notes to the Consolidated Financial Statements
              For the Nine Months Ended September 30, 2007 and 2006
                                   (Unaudited)
2.   Going Concern:

In the Company's Annual Report on Form 10-KSB for the fiscal year ended December
31,  2006,  the Report of the  Independent  Registered  Public  Accounting  Firm
includes an explanatory  paragraph that  describes  substantial  doubt about the
Company's  ability  to  continue  as a  going  concern.  The  Company's  interim
financial  statements  for the nine months  ended  September  30, 2007 have been
prepared on a going concern basis,  which contemplates the realization of assets
and the  settlement  of  liabilities  and  commitments  in the normal  course of
business.  The Company reported a net loss of $965,871 for the nine months ended
September 30, 2007, and an accumulated deficit of $1,538,981 as of September 30,
2007.

The future  success of the Company is likely  dependent on its ability to attain
additional  capital to develop its proposed  products and  ultimately,  upon its
ability to attain future profitable  operations.  There can be no assurance that
the Company will be  successful  in obtaining  such  financing,  or that it will
attain positive cash flow from operations.

3.  Notes Payable:

During the nine months ended September 30, 2007, the Company  purchase  property
for $1,200,000. The Company purchased the property through a combination of cash
and debt.  The Company paid  $400,000 in cash and issued a  promissory  note for
$800,000 for the remaining portion of the purchase price.

During the nine months ended  September 30, 2007, an officer and director of the
Company advanced the Company $89,277. The amount is unsecured and due on demand.

During the nine months ended  September 30, 2007, a  shareholder  of the Company
advanced the Company  $30,000 in exchange  for an unsecured  note payable due on
demand.

During the nine months ended  September 30, 2007, a related party of the Company
advanced $27,740 to the Company in exchange for an unsecured note payable due on
demand.

Prior to its acquisition by the Company,  USA Superior Energy was granted a loan
for $30,229 by a banking institution. The loan has a term of 5 years and accrues
interest at a rate of 7.8% per annum. During the nine months ended September 30,
2007, the Company paid the note in full.

4. Stockholders' Equity:

In January 2007, the Company amended its Articles of  Incorporation  to increase
its authorized  capital from 75,000,000  shares of $0.001 par value common stock
to 150,000,000 shares of $0.001 par value common stock.

In January 2007, in connection with the acquisition of USA Superior Energy,  the
Company issued  34,000,000  shares of its restricted common stock to the holders
of all of the common stock of the USA Superior Energy.

                                      F-8

<PAGE>




                       USA SUPERIOR ENERGY HOLDINGS, INC.
                          (A Development Stage Company)
                 Notes to the Consolidated Financial Statements
              For the Nine Months Ended September 30, 2007 and 2006
                                   (Unaudited)

In January 2007,  the Company  entered into a twelve-month  consulting  services
agreement  with a third party,  in which this party agreed to provide public and
investor  relation  services and general business  services for the twelve-month
term of the agreement. Compensation consisted of 500,000 shares of the Company's
restricted common stock with a market value of approximately  $515,000 (based on
the closing market price of $1.03 per share at the date of the transaction).

During the nine months  ended  September  30, 2007,  the Company sold  2,500,000
units at a price of $0.40 per unit for an aggregate  amount of $1,000,000  cash,
pursuant to a  Subscription  Agreement.  A unit consists of (i) one share of the
Company's common stock and (ii) a warrant to purchase one-half a share of common
stock at an exercise  price of $0.80 per share.  All  warrants  have a term of 3
years.  As a result of the sale,  the  Company  issued  2,500,000  shares of its
restricted  common stock and 1,250,000  warrants with an exercise price of $0.80
per share.

5. Subsequent Event:

On October 30, 2007, the Company signed a $2.3 million  secured  Promissory Note
in connection with a Securities Purchase Agreement. The Note is due on demand on
any time after January 30, 2012. The note is secured by all accounts receivable,
inventory, equipment and all products and proceeds. The Securities Purchase
Agreement, signed on October 30, 2007, provides for the Company to issue a 9
3/4% convertible debenture in exchange for $2.5 million in cash, less any fees.
The Convertible Debenture provides for it to be converted to common stock at a
rate of either the lesser of $0.50 per share or 80% of the average of the 3
lowest volume Weighted Average Price during the 20 day trading period prior to
conversion.


                                      F-9

<PAGE>




ITEM 2. MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
--------------------------------------------------------------------------------
OF OPERATIONS
-------------

The  following  discussion  should  be read in  conjunction  with our  unaudited
financial  statements and notes thereto included herein. In connection with, and
because we desire to take  advantage  of, the "safe  harbor"  provisions  of the
Private  Securities  Litigation Reform Act of 1995, we caution readers regarding
certain forward looking statements in the following  discussion and elsewhere in
this report and in any other statement made by, or on our behalf, whether or not
in future filings with the Securities and Exchange  Commission.  Forward-looking
statements are statements not based on historical  information  and which relate
to future  operations,  strategies,  financial  results  or other  developments.
Forward looking  statements are necessarily based upon estimates and assumptions
that are inherently  subject to significant  business,  economic and competitive
uncertainties and  contingencies,  many of which are beyond our control and many
of which,  with  respect to future  business  decisions,  are subject to change.
These  uncertainties and contingencies can affect actual results and could cause
actual results to differ  materially from those expressed in any forward looking
statements  made by, or on our behalf.  We  disclaim  any  obligation  to update
forward-looking statements.

The  independent  registered  public  accounting  firm's report on the Company's
financial  statements as of December 31, 2006,  and for each of the years in the
two-year period then ended,  includes a "going concern"  explanatory  paragraph,
that describes  substantial  doubt about the Company's  ability to continue as a
going  concern.  Management's  plans in  regard  to the  factors  prompting  the
explanatory  paragraph are  discussed  below and also in Note 2 to the unaudited
quarterly financial statements.

OPERATIONS

On January 16, 2007, the Company  acquired 100% interest in USA Superior Energy,
Inc,  a Delaware  Company  ("USA  Superior  Energy")  through  the  issuance  of
34,000,000  shares of its  restricted  common stock to the  shareholders  of USA
Superior  Energy.  In connection with the  acquisition,  the Company amended its
Articles  of  Incorporation  to  change  the name of the  Company  from  Comlink
Communication  Company to USA Superior Energy  Holdings,  Inc. and increased the
Company's  authorized  capital from 75,000,000 shares of $0.001 par value common
stock to 150,000,000 shares of $0.001 par value common stock.

As a result of the acquisition, the Company, through its wholly-owned subsidiary
operates in the energy  industry.  Specifically,  the Company is involved in the
developing,  owning and operating of prospects  and energy  projects in East and
Southeast Texas.

RESULTS OF OPERATION

Results of Operations  for the Nine Months Ended  September 30, 2007 Compared to
the Nine Months Ended September 30, 2006

The  Company  recognized  $281,327  in  revenues  during the nine  months  ended
September  30, 2007 and no revenues  during the nine months ended  September 30,
2006.  During the nine months ended  September  30, 2007,  the Company  incurred
costs of sales of $129,439, resulting in a gross profit of $151,888 for the nine
months ended September 30, 2007.

During the nine  months  ended  September  30,  2007,  operating  expenses  were
$1,108,975,  the Company  did not have any  operating  expenses  during the nine
months  ended  September  30,  2006.  The  $1,108,975  increase  is  due  to the
operations of USA Superior Energy.


                                        1


<PAGE>




During the nine months ended  September 30, 2007,  the Company  recognized a net
loss of $965,871.  The Company did not recognize either a net loss or net income
during the nine months ended  September 30, 2006. Net loss per share was nominal
in the periods in 2007 and 2006.

Results of Operations for the Three Months Ended  September 30, 2007 Compared to
the Three Months Ended September 30, 2006

The  Company  recognized  $86,992  in  revenues  during the three  months  ended
September 30, 2007 and no revenues  during the three months ended  September 30,
2006.  During the three months ended  September 30, 2007,  the Company  incurred
costs of sales of $3,015,  resulting  in a gross profit of $83,977 for the three
months ended September 30, 2007.

During the three  months  ended  September  30, 2007,  operating  expenses  were
$356,314,  the  Company  did not have any  operating  expenses  during the three
months ended September 30, 2006. The $356,314  increase is due to the operations
of USA Superior Energy.

During the three months ended  September 30, 2007, the Company  recognized a net
loss of $284,637.  The Company did not recognize either a net loss or net income
during the three months ended September 30, 2006. Net loss per share was nominal
in the periods in 2007 and 2006.

LIQUIDITY AND CAPITAL RESOURCES

During the nine months ended  September  30, 2007,  the Company used $639,466 in
its operating activities. The Company had cash of $53,591 at September 30, 2007.
The Company used $423,149 in its investing  activities of which $23,149 was used
in the purchase of property and equipment and $400,000 and a promissory note for
$800,000  were used for the  purchase  of land.  During  the nine  months  ended
September  30,  2007,  the  Company  received   $1,109,549  from  its  financing
activities.  The  Company  received  $52,740  from  advances  from,  the Company
received $119,726 in advances and a note payable from an officer and director of
the Company.  The Company received  $1,000,000 from the sale of its common stock
and warrants.

During the nine months  ended  September  30, 2007,  the Company sold  2,500,000
units at a price of $0.40 per unit for an aggregate  amount of $1,000,000  cash,
pursuant to a  Subscription  Agreement.  A unit consists of (i) one share of the
Company's common stock and (ii) a warrant to purchase one-half a share of common
stock at an exercise  price of $0.80 per share.  All  warrants  have a term of 3
years. As a result of the sale, the Company will issue  2,500,000  shares of its
restricted  common stock and 1,250,000  warrants with an exercise price of $0.80
per share. The Company has used these funds to support its operations.

In January 2007,  the Company  entered into a twelve-month  consulting  services
agreement  with a third party,  in which this party agreed to provide public and
investor  relation  services and general business  services for the twelve-month
term of the agreement. Compensation consisted of 500,000 shares of the Company's
restricted common stock with a market value of approximately  $515,000 (based on
the closing market price of $1.03 per share at the date of the transaction). The
deferred cost is being amortized on a straight-line  basis, as earned,  over the
twelve-month period from the date of the agreement. During the nine months ended
September 30, 2007, $376,341 was expensed.

The Company will need to raise capital  through  loans or private  placements in
order to carry out any operational  plans. The Company does not have a source of
such capital at this time.



                                        2


<PAGE>




PLAN OF OPERATIONS

As a result of the acquisition, the Company, through its wholly-owned subsidiary
operates in the energy  industry.  Specifically,  the Company is involved in the
developing,  owning and operating of prospects  and energy  projects in East and
Southeast  Texas.  During the 2007 fiscal year, the Company  intends to continue
its development of energy prospects and projects.

To the extent the Company's  operations are not sufficient to fund the Company's
capital  requirements the Company may enter into a revolving loan agreement with
financial  institutions  or  attempt  to  raise  capital  through  the  sale  of
additional  capital  stock or through the issuance of debt.  At the present time
the  Company  does not  have a  revolving  loan  agreement  with  any  financial
institution  nor can the Company  provide any assurance  that it will be able to
enter into any such  agreement  in the future or be able to raise funds  through
the further issuance of debt or equity in the Company.

ITEM 3.  CONTROLS AND PROCEDURES
--------------------------------

a.       Evaluation of Disclosure Controls and Procedures:

The  management of the company has evaluated the  effectiveness  of the issuer's
disclosure  controls  and  procedures  as of the end of the period of the report
September 30, 2007 and have  concluded that the  disclosure  controls,  internal
controls and procedures are adequate and effective  based upon their  evaluation
as of the evaluation date.

b.       Changes in Internal Control over Financial Reporting:

There  were no changes  in the small  business  issuers  internal  control  over
financial  reporting  identified  in  connection  with  the  Company  evaluation
required by  paragraph  (d) of Rule 13a-15 or Rule 15d-15 under the Exchange act
that occurred  during the small  business  issuers last fiscal  quarter that has
materially  affected or is  reasonable  likely to materially  affect,  the small
business issuers internal control over financial reporting.

ITEM 3(A)T. CONTROLS AND PROCEDURES
-----------------------------------

There have been no changes in the small business  issuers  internal control over
financial  reporting  identified in connection  with the evaluation  required by
paragraph  (d) of Rule  240.15d-15  that  occurred  during  the  small  business
issuer's  last fiscal  quarter  that has  materially  affected,  or is likely to
materially  affect,  the small business issuer's internal control over financial
reporting.



                           PART II. OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS
--------------------------

                NONE

ITEM 2.  CHANGES IN SECURITIES
------------------------------

         The Company made no sales of its  securities  from July 1, 2007 through
September 30, 2007.


                                        3


<PAGE>




ITEM 3.  DEFAULTS UPON SENIOR SECURITIES
---------------------------------------

               NONE

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

               NONE.

ITEM 5.  OTHER INFORMATION
--------------------------

               NONE.

ITEM 6.  EXHIBITS
-----------------

Exhibits.  The  following is a complete  list of exhibits  filed as part of this
Form 10-QSB.  Exhibit numbers  correspond to the numbers in the Exhibit Table of
Item 601 of Regulation S-B.

     Exhibit 31.1  Certification of Chief Executive  Officer pursuant to Section
     302 of the Sarbanes-Oxley Act

     Exhibit 32.1  Certification  of  Principal  Executive  Officer  pursuant to
     Section 906 of the Sarbanes-Oxley Act





                                        4






<PAGE>



                                   SIGNATURES


     Pursuant to the  requirements  of Section 12 of the Securities and Exchange
Act of 1934,  the  Registrant  has duly  caused  this report to be signed on its
behalf by the undersigned, thereunto duly authorized.





                                     USA SUPERIOR ENERGY HOLDINGS, INC.
                                              (Registrant)



Dated: November 19, 2007               By: /s/ G. Rowland Carey
                                           --------------------
                                               G. Rowland Carey, President


                                        5