**UNITED STATES						SECURITIES AND EXCHANGE COMMISSION**Washington, D.C. 20549**FORM 10-QSB****[x]** Quarterly Report Pursuant To Section 13 Or 15(D) Of The Securities Exchange Act Of 1934				For the quarterly period ended **March 31, 2007****[  ]** Transition Report Under Section 13 Or 15(D) Of The Securities Exchange Act Of 1934				For the transition period from _____ to _____**COMMISSION FILE NUMBER    333-113270****LUTCAM, INC.**(Name of small business issuer in its charter)				       **NEVADA ****                                                                           36-4536633**(State or other jurisdiction of incorporation or organization)              (I.R.S. Employer Identification No.)**1775 Lakeshore Rd Sarnia, Ontario                                            N7X 1B9**(Address of principal executive offices)                                           (Zip Code)**519-331-1103**Issuer’s telephone number				Check whether the issuer (1) filed all reports required to be filed by section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  **Yes [ x ]  No  [   ]**Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).   **Yes [ x ]  No  [  ]**State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date.**3,086,000 shares of common stock as of May 10, 2007**Transitional Small Business Disclosure Format (check one): **Yes [  ]  No [x]**

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**PART I**

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**ITEM 1.          Financial Statements**The following consolidated interim unaudited financial statements of Lutcam, Inc. (the “Company”) for the three month period ended March 31, 2007 are included with this Quarterly Report on Form 10-QSB:
    - Consolidated Balance Sheets as of March 31, 2007 and December 31, 2006;     Consolidated Statements of Operations for three months ended March 31, 2007 and for the three months ended March 31, 2006 and for the period from July 30, 2003 (Inception) to March 31, 2007.Consolidated Statements of Cash Flows for the three months ended March 31, 2007 and for the three months ended March 31, 2006 and for the period from July 30, 2003 (Inception) to March 31, 2007.
- Condensed Notes to Financial Statements.			  ****                                                 
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    							LUTCAM, INC.							(A Development Stage Company)							Balance Sheet    							March 31, 2007							December 31, 2006							 Unaudited ASSETSCurrent AssetsCash							$                    22,897							$                  28,967  Total Current Assets							22,897							28,967  Total Assets							$                    22,897							$                  28,967==============================    LIABILITIES AND SHAREHOLDERS' DEFICITCurrent LiabilitiesAccounts Payable and Accrued Expenses							$                             -							 $                    5,610Shareholder Loan							                    11,480							                  11,480  Total Current Liabilities							                11,480							                 17,090  Total Liabilities							$                    11,480							 $                  17,090  Shareholders' Equity (Deficit)Common Stock, $0.001 par value; authorized75,000,000 shares; issued and outstan-ding 3,086,000 shares							$                      3,086							 $                    3,086Additional Paid-In Capital							51,214							                51,214Deficit accumulated during the developmentstage							 (42,883)							           (42,423)  Total Shareholders' Equity (Deficit)							$                    11,417							 $                  11,877  Total Liabilities and Shareholders' Equity (Deficit)							$                    22,897							 $                  28,967							===============							===============			The accompanying notes are an integral part of these financial statements.			3  
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  							LUTCAM, INC.							(A Development Stage Company)							Statement of Operations  							For the Period							of Inception							For the 							from July 30,                Three Months Ended                							2003, through							Mar. 31, 2007							Mar. 31, 2006							Mar. 31, 2007							 Unaudited 							 Unaudited 							Unaudited  Revenue							$                       -							$                       -							$                       -  Cost of Sales							                         -							                         -							                         -  Operating Income  General and Administrative Expenses:Professional Fees							                     460							                  8,750							                41,510Other Administrative Expenses							                       10							                  1,373Total General and Administrative  Expenses							                     460							                  8,760							                42,883  Net Loss							 $                (460)							                (8,760)							 $           (42,883)=======================================  Loss Per Common Share:Basic and Diluted							 $             (0.000)							                (0.004)==========================    Weighted Average Shares Outstanding:Basic and Diluted							           3,086,000							           2,500,000							=============							=============			The accompanying notes are an integral part of these financial statements.			4    							LUTCAM, INC.							(A Development Stage Company)							Statement of Cash Flows  							For the Period							of Inception 							For the 							from July 30,               Three Months Ended                							2003, through							Mar. 31, 2007							Mar. 31, 2006							Dec. 31, 2006							Unaudited							Unaudited							Unaudited   Cash flows from operating activities:  Net loss 							$                (460)							$           (2,590)							$         (42,883) Adjustments to reconcile net loss to  net cash used by operating activities:  Change in operating assets and liabilities: 							 Increase (decrease) in accounts payable and   accrued liabilities 							          (5,610) Net cash (used by) operating  activities							          (6,070)							       (2,590)							        (42,883)   Cash flows from financing activities:  Common stock issued for cash 							           54,300 Due to related parties 							 							            2,000							           11,480 Net cash (used) provided by   financiang activities 							                  -							            2,000							           65,780   Net increase (decrease) in cash 							        (6,070)							             (590)							           22,897   Cash, beginning of the period 							                28,967							            2,783							-      Cash, end of the period 							 $             22,897							$             2,193							$           22,897=======================================       Supplemental cash flow disclosure:  Interest paid 							 $                      -							$                    -							 $                    -======================================= Taxes paid 							 $                      -							$                    -							 $                    -							=============							=============							=============			The accompanying notes are an integral part of these financial statements.			5			**Lutcam, Inc.****(A Developmental Stage Company)****Notes to Financial Statements****March 31, 2007**  
**1.       Organization**
  
Lutcam, Inc. (the “Company”) was incorporated under the laws of the State of Nevada during July 2003.  During February 2004, the Company entered into a revised distribution agreement with Otron Tech Inc. to distribute interlocking deck products bearing the “ThruFlow Interlocking” trademark on an exclusive basis throughout selected territories in the United States.
  
**2.       Summary of Significant Accounting Policies**

Basis of PresentationThe financial statements of the Company have been prepared using the accrual basis of accounting in accordance with generally accepted accounting principles in the United States.  Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of financial statements for a period necessarily involves the use of estimates which have been made using careful judgment.Use of EstimatesThe preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting period.  Actual results could differ materially from those estimates. Significant estimates made by management are, among others, realizability of long-lived assets, deferred taxes and stock option valuation.					The financial statements have, in management’s opinion, been properly prepared within the reasonable limits of materiality and within the framework of the significant accounting.Fair Value of Financial InstrumentsThe Financial Accounting Standards Board issued Statement of Financial Accounting Standards (“SFAS”) No. 107, “Disclosures About Fair Value of Financial Instruments.”  SFAS No. 107 requires disclosure of fair value information about financial instruments when it is practicable to estimate that value.  The carrying amounts of the Company’s financial instruments as of December 31, 2006.

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**Lutcam, Inc.****(A Developmental Stage Company)****Notes to Financial Statements****March 31, 2007**
  
and December 31, 2005 approximate their respective fair values because of the short-term nature of these instruments.  Such instruments consist of cash, accounts payable and accrued expenses.  The fair value of related party payables is not determinable.Income TaxesThe Company utilizes SFAS No. 109, “Accounting for Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns.  Under this method, deferred tax assets and liabilities are determined based on the difference between the tax basis of assets and liabilities and their financial reporting amounts based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income.  Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. The Company generated deferred tax credit through net operating loss carryforwards.  However, a valuation allowance of 100% has been established, as the realization of the deferred tax credits is not reasonably certain, based on going concern considerations outlined as follows.Going ConcernThe Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business.  The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and to allow it to continue as a going concern.   The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable.  If the Company is unable to obtain adequate capital, it could be forced to cease development of operations.					Company management believes that in the event self-underwritten offerings are not successful, cash to support operations may be available through sales of ThruFlow Interlocking products.  Pursuant to a Distribution Agreement dated February 2, 2004, the Company will have exclusive sales rights in the States of Michigan, Ohio, Pennsylvania and New York and non-exclusive sales rights in Canada and the States of Indiana, Illinois, Iowa and Wisconsin.  In addition, in the event that there is a shortfall in the funding, the shortfall will be made up by funding from a Revolving Line of Credit Agreement dated February 9, 2005 in which Mr. Otto Kjeldsen,
    
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**Lutcam, Inc.****(A Developmental Stage Company)****Notes to Financial Statements****March 31, 2007**
  
principal owner of Otron, has committed to loan the company up to five hundred thousand dollars ($500,000).					The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations.  The accompanying financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amount and classifications or liabilities or other adjustments that might be necessary should the Company be unable to continue as a going concern.Development-Stage CompanyThe Company is considered a development-stage company, with limited operating revenues during the periods presented, as defined by Statement of Financial Accounting Standards (“SFAS”) No. 7.  SFAS.  No. 7 requires companies to report their operations, shareholders deficit and cash flows since inception through the date that revenues are generated from management’s intended operations, among other things.  Management has defined inception as July 30, 2003. Since inception, the Company has incurred operating losses totaling $42,883. The Company’s working capital has been generated through the sales of common stock.  Management has provided financial data since July 30, 2003, “Inception” in the financial statements, as a means to provide readers of the Company’s financial information to make informed investment decisions.Basic and Diluted Net Loss Per ShareNet loss per share is calculated in accordance with SFAS 128, Earnings Per Share for the period presented.  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 dilative 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 exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby we used to purchase common stock at the average market price during the period.					The Company has no potentially dilutive securities outstanding as of March 31, 2007 and 2006.
    
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**Lutcam, Inc.****(A Developmental Stage Company)****Notes to Financial Statements****March 31, 2007**
  
The following is a reconciliation of the numerators and denominators of the basic and diluted earnings per share computations for the three months ended March 31, 2007 and 2006:					                                                                         2007                       2006Numerator:					Basic and diluted net loss per share:					Net Loss                                                          $ (  406)                $ (8,760)DenominatorBasic and diluted weighted average					   number of shares outstanding                      2,650,686               2,500,000Basic and Diluted Net Loss Per Share           $    (0.000)              $   (0.004)
  
**3.       Capital Structure**

During the period from inception through March 31, 2007, the Company entered into the following equity transactions:
Sold 2,000,000 shares of common stock at $.01 per share for $20,000.
- Sold 500,000 shares of common stock at $.01 per share for $5,000.     
As of December 31, 2005, 2,500,000 common shares were issued and outstanding.					On December 4, 2006 the Company sold $586,000 shares of stock at 5 cents per share, realizing $29,300.					As of March 31, 2007, the Company has authorized 75,000,000 of $0.001 par common stock.  As of March 31, 2007 and 2006,   3,086,000 and 2,500,000 shares respectively were issued and outstanding.
               
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**Lutcam, Inc.****(A Developmental Stage Company)****Notes to Financial Statements****March 31, 2007**
  
**4.       Commitments**
  
During July 2003, the Company entered into a distribution agreement with Otron to distribute interlocking deck products bearing the “ThruFlow Interlocking” trademark on an exclusive basis throughout selected territories in the United States.   During February 2004, the Company and Orton revised the terms, territories and commencement period of the distribution agreement.  The revised distribution agreement with Otron allows the Company to distribute interlocking deck products on an exclusive basis in the states of Michigan, Ohio, Pennsylvania and New York.  The Company was also granted non-exclusive distribution rights in Canada and the states of Indiana, Illinois, Iowa and Wisconsin.   The agreement is for a period of ten years (”initial term”) and renews for an additional ten-year term at the sole discretion of Otron.  The agreement requires the Company to maintain annual sales growth of at least 15%, as well as, provide various monthly and annual sales reports.
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**5.       Litigation**

There are no significant legal proceedings against the Company with respect to matters arising in the ordinary course of business.

**6.       Related Party**

One of the Company’s directors is the son of the president and principal owner of Otron.
  
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  **ITEM 2.          Management’s Discussion and Analysis or Plan of Operations****OVERVIEW**Lutcam distributes Thruflow(tm) interlocking polymer deck panels; Lutcam enjoys the exclusive right to distribute the Thruflow panels in the states of Michigan, Ohio, Pennsylvania, and New York. Lutcam also has non-exclusive distribution rights in Canada and the states of Indiana, Illinois, Iowa, and Wisconsin. Thruflow panels have many uses such as for animal husbandry, marine decking, finished walkways, decks, and patios. Thruflow panels are an innovative alternative to traditional wooden decks, and have the following advantages and features:  ****  ****    - Thruflow panels are manufactured of an advanced polymer which makes them lightweight, strong, durable, resistant to rot and deterioration, and nearly maintenance-free.			 Thruflow panels are pre-manufactured in three-foot and four foot lengths, which reduce construction and installation time.			Each Thruflow panel has a pattern of hundreds of open slots of varying lengths-approximately 43% of each panel's surface is open. These slots allow foreign material, water, and sunlight to pass through the panels.			
- Thruflow panels have a knurled, non-slip surface which increases safety.			 Thruflow panels are available in several colors.		
 			The Thruflow panels have been produces since 1995 and were originally designed for use in the swine husbandry business as barn flooring. The swine husbandry and animal husbandry business is still a valid and important market for Thruflow and for Lutcam. Thruflow panels allow animal waste and cleaning waste to pass through the panels where the waste can be centrally collected. This results in a more hygienic environment and results in saving for the farmer. Thruflow achieved success in the swine husbandry market in the late 1990s, but the market for barn flooring is small, and was quickly saturated. At that time, Thruflow, Inc. began to develop its product to meet the needs of other markets such as home residential and commercial decking, and boat docks.**PLAN OF OPERATIONS**The following table outlines phases of our development, material events or steps required until revenues are generated, conditions or contingencies to the achievement of those events, including the expected amount of funding necessary to achieve each goal, and the time frame required to achieve each goal.

**Lutcam Corporate Development**

**Amount of								Funding								Required								for each								Phase**

**Development								Phases**

**Time Frame								for each Phase**

**Sales and Marketing								Development**

Open Office in Port Huron Michigan

$60,000

**Phase One**

June 1, 2007 to July 15, 2007

Develop Sales collateral utilizing present Thruflow sales material

  

  

  

  

  

Hire Secretary

  

  

  

Advertise in Marina Dock Age

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Visit Present Thruflow Customer with Thruflow Rep

  

  

  

Direct Mail Campaign advertise in Boating Industry Magazine

  

  

  

  

  

Hire Sales Rep (to become mgr) to work with K. Tully and Otron Rep

  

  

  

Sales rep to complete Thruflow training program

  

  

  

  

  

Roll out Sales in Michigan; begin by contacting former Thruflow dealers in Michigan; retain and refocus dealer sales reps.

$100,000

**Phase Two**

July 16, 2007 to December 31, 2007

Focus primarily on existing Thruflow Customer; join MOAA (Marina Operators Association of America)

  

  

  

  

  

Increase Michigan Sales through the addition of new dealers in areas not presently covered

$80,000

**Phase Three**

January 1, 2008 to July 31, 2008

Trade shows and advertise in Marina and Boatyard Today Media

  

  

  

  

  

Roll out Sales in Ohio, Pennsylvania and New York. Sales begin by contacting former Thruflow dealers.

  

  

  

Target Big Box Companies for sale of pre fab kits and will build relationships and info materials to support

  

  

  

  

  

Hire additional Sales Rep (Lutcam)

$50,000

**Phase Four**

August 1, 2008 to January 31, 2009

Sales rep to complete Thruflow training program

  

  

  

  

  

Maintain dealer education program in Michigan Sales

Becomes cash positive

  

    

Increase market and sales focus on animal husbandry

  

  

  

  

  

Increase dealer sales through educational planning and corporate support in Ohio, Pennsylvania and New York Sales

  

  

  

Direct Mail Campaign and advertise in Marina Dock Media

  

  

  

  

  

Roll out Sales in States of Indiana, Illinois, Iowa and Wisconsin, Sales begin by contacting former dealers

  

**Phase Five**

February 1, 2009 to July 31, 2009

Focus primarily on existing Thruflow Customers

  

  

  

  

  

Canada

  

  

  

Review possible companies for merger/acquisition

**Going Concern**We have not attained profitable operations and are dependent upon obtaining financing to pursue any extensive business activities. For these reasons our auditors stated in their report on our audited financial statements that they have substantial doubt we will be able to continue as a going concern.

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**Future Financings**We plan to offer and sell our common shares and/or arrange for debt financing in order to fund our business operations.  There can be no assurance that additional funding will be available on favorable terms, if at all. If adequate funds are not available, we may be required to curtail operations significantly.  Issuances of additional shares will result in dilution to our existing shareholders.**Off-Balance Sheet Arrangements**We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to stockholders.
**FORWARD LOOKING STATEMENTS**

Certain matters discussed or referenced in this report, including expectation of increased revenues and continuing losses, our financing requirements, our capital expenditures and our prospects for the development of our grocery distribution business, are forward-looking statements. Other forward-looking statements may be identified by the use of forward-looking terminology such as “may”, “will”, “expect”, “believe”, “estimate”, “anticipate”, “intend”, “continue”, or similar terms, variations of such terms or the negative of such terms. All forward-looking statements speak only as of the date of this report, and we expressly disclaim any obligation or undertaking to release publicly any updates or revisions to any forward-looking statements contained in this report to reflect any change in our expectations with regard to such statements or any change in events, conditions or circumstances on which any such statement is based. Although such statements are based upon our current expectations, and we believe such expectations are reasonable, such expectations, and the forward-looking statements based on them, are subject to a number of factors, risks and uncertainties that could cause our actual results to differ materially from those described in the forward-looking statements, including those described below and in our other filings with the Securities and Exchange Commission.**ITEM 3.  Controls and Procedures.**As required by Rule 13a-15 under the Securities Exchange Act of 1934 (the "Exchange Act"), we carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as of March 31, 2007, being the date of our most recently completed fiscal quarter. This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer and Chief Financial Officer, Mr. Kerry Tully. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures are effective in timely alerting management to material information relating to us required to be included 

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			in our periodic SEC filings. There have been no significant changes in our internal controls or in other factors that could significantly affect internal controls subsequent to the date we carried out our evaluation.			Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission's rules and forms.			Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is accumulated and communicated to management, including our Chief Executive Officer and our Chief Financial Officer, to allow timely decisions regarding required disclosure.			During our most recently completed fiscal quarter ended March 31, 2007 there were no changes in our internal control over financial reporting that have materially affected, or are reasonably likely to affect, our internal control over financial reporting.			The term "internal control over financial reporting" is defined as a process designed by, or under the supervision of, the registrant's principal executive and principal financial officers, or persons performing similar functions, and effected by the registrant's board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles and includes those policies and procedures that:
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(a)     

Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the registrant;

  

(b)     

Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the registrant are being made only in accordance with authorizations of management and directors of the registrant; and

  

(c)     

Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the registrant's assets that could have a material effect on the financial statements.

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**PART II**

**Item 1.       Legal Proceedings**We are not party to any legal proceedings.**Item 2.       Unregistered Sales of Equity Securities**We did not issue any securities without registration pursuant to the Securities Act of 1933 during the three months ended March 31, 2007.**Item 3.       Defaults Upon Senior Securities**None**Item 4.       Submission of Matters to a Vote of Securities Holders**No matters were submitted to our security holders for a vote during the quarter of our fiscal year ending March 31, 2007.**Item 5.       Other Information**There were no material changes to the procedures by which security holders may recommend nominees to the registrant's board of directors.**Item 6.       Exhibits and Reports on Form 8K**

**EXHIBITS AND REPORTS ON FORM 8-K.**

**(a)  ****Exhibits and Index of Exhibits**

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**Exhibit							Number**

**Description of Exhibit**

31.1 

Certification of Chief Executive Officer and 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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**(b) Reports on Form 8-K.**The Company did not file any Current Reports on Form 8-K during the three month period ended March 31, 2007 and has not filed any Current Reports on Form 8-K since March 31, 2007.
**SIGNATURES**

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

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**Signature**

**Date**

*/s/ Kerry Tully                                     *Kerry Tully						Director, Principal Executive Officer,						Principal Accounting Officer and						Principal Financial Officer

May 10, 2007

*/s/ Dennis Kjeldsen                             *Dennis Kjeldsen						Director and Secretary

May 10, 2007

*/s/ Dom Domic                                    *Dom Domic						Director **

May 10, 2007

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