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 March 31, 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)

                          1726 Augusta Drive, Suite 105
                                Houston, TX 77057
                 -----------------------------------------------
                    (Address of principal executive offices)

                                 (832) 251-3000
                           --------------------------
                         (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]



<PAGE>




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

As of May 18, 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 - March 31, 2007 and December 31, 2006                            F-1

         Statements of Operations  -
                  Three months ended March 31, 2007 and 2006 and
                  From November 12, 2003 (Inception) to March 31, 2007                    F-2

         Statement of Changes in Stockholders' Equity (Deficit) -
                  From November 12, 2003 (Inception) to March 31, 2007                    F-3

         Statements of Cash Flows -
                  Three months ended March 31, 2007 and 2006 and
                  From November 12, 2003 (Inception) to March 31, 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

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 HOLDINGS, INC.
                         (A Development Stage Company)
                                 Balance Sheets




<S>                                                                                   <C>                 <C>


                                                                                         March 31,         December 31,
                                                                                            2007               2006
                                                                                        (Unaudited)         (Audited)
                                                                                      -----------------   ---------------

ASSETS;
Current Assets:
     Cash                                                                                  $    79,573          $    460
     Accounts receivable, trade                                                                 38,620                 -
     Inventory                                                                                   6,525                 -
     Prepaid expenses                                                                        1,106,870                 -
                                                                                      -----------------   ---------------
     Total Current Assets                                                                    1,231,588               460

Property and Equipment:
     Equipment                                                                                   7,527                 -
     Automobiles                                                                                32,912                 -
     Less accumulated depreciation                                                                (153)                -
                                                                                      -----------------   ---------------
                                                                                                40,286                 -
Other assets:
     Deposits                                                                                    3,209                 -
                                                                                      -----------------   ---------------
                                                                                                 3,209                 -

TOTAL ASSETS                                                                               $ 1,275,083          $    460
                                                                                      =================   ===============


LIABILITIES & STOCKHOLDERS' EQUITY:
Current Liabilities:
    Accounts Payable                                                                       $    39,821          $     -
    Note payables                                                                               87,917            32,688
                                                                                      -----------------   ---------------

        Total Current Liabilities                                                              127,738            32,688
                                                                                      -----------------   ---------------

 Stockholders Equity (Deficit):
    Common stock, $0.001par value, 150,000,000 shares                                           68,680            31,680
        authorized, 68,680,000 and 31,680,000 shares issued and
        outstanding at March 31, 2007 and December 31, 2006, respectively
    Subscription receivable                                                                    (50,000)                -
    Additional paid-in capital                                                               1,987,202           (12,700)
    Deficit accumulated during development stage                                              (858,537)          (51,208)
                                                                                      -----------------   ---------------
        Total Stockholders' Equity (Deficit)                                                 1,147,345           (32,228)
                                                                                      -----------------   ---------------

TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)                                         $ 1,275,083          $    460
                                                                                      =================   ===============

The accompanying notes are an integral part of these financial statements.
</TABLE>

                                      F-1

<PAGE>
<TABLE>
<CAPTION>

                       USA SUPERIOR ENERGY HOLDINGS, INC.
                         (A Development Stage Company)
                            Statements of Operations
                                  (Unaudited)



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

                                                                                                 November 12, 2003
                                                          For the Three Months Ended             (Inception) to
                                                                  March 31,                         March 31,
                                                         2007                   2006                 2007
                                                    ----------------       ----------------      --------------
Revenue:
    Sales                                              $     53,418                    $ -           $  58,136
    Cost of Sales                                            32,989                      -              32,989
                                                    ----------------       ----------------      --------------
Gross Profit                                                 20,429                      -              25,147
                                                    ----------------       ----------------      --------------
Operating Expenses:
    General and Administrative                              305,856                      -             294,593
                                                    ----------------       ----------------      --------------
Total Operating Expenses                                   (305,856)                      -           (294,593)
                                                    ----------------       ----------------      --------------
Net Loss                                               $   (285,427)                   $ -           $(269,446)
                                                    ================       ================      ==============
Per Share Information:

     Weighted average number
     of common shares outstanding                        59,663,336
                                                    ----------------       ----------------
Net Loss per common share                              $          *                    $ *
                                                    ===============        ================
Less than ($0.01) per share.

</TABLE>
The accompanying notes are an integral part of these financial statements.

                                      F-2

<PAGE>
<TABLE>
<CAPTION>

                       USA SUPERIOR ENERGY HOLDINGS, INC.
                         (A Development Stage Company)
                       Statement of Stockholders' Equity
                                 March 31, 2007
<S>                                     <C>             <C>           <C>             <C>            <C>            <C>


                                                                                                       Deficit
                                               COMMON STOCK            Additional                    Accum. During     Total
                                                                        Paid-in       Subscription    Development    Stockholders'
                                        # of Shares       Amount        Capital       Receivable        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
     adjustment for merger                         -             -        (51,208)              -       (521,902)      (573,110)
Common stock issued for consulting
    services                                 500,000           500        514,500               -                       515,000
Common stock issued for cash               2,375,000         2,375        708,583               -              -        710,958
Warrants issued for cash                           -             -        239,042               -              -        239,042
Subscription receivable                      125,000           125         49,875         (50,000)              -              -
Net loss, March 31, 2007                           -             -              -               -       (285,427)      (285,427)
                                        -------------   -----------   ------------   -------------   ------------   ------------
Balance - March 31, 2007                  68,680,000      $ 68,680     $1,987,202       $ (50,000)     $ (858,537)    $1,147,345
                                        =============   ===========   ============   =============   ============   ============

</TABLE>

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

                                      F-3

<PAGE>
<TABLE>
<CAPTION>

                       USA SUPERIOR ENERGY HOLDING, INC.
                         (A Development Stage Company)
                            Statements of Cash Flows
                                  (Unaudited)

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

                                                                                                             November 12, 2003
                                                                           For the Three Months Ended        (Inception) to
                                                                                    March 31,                   March 31,
                                                                              2007             2006             2007
                                                                         ---------------   --------------    ------------
Cash Flows from Operating Activities:

     Net Loss                                                                 $(285,427)             $ -      $ (336,635)
     Depreciation                                                                   153                -             153
     Amortization of stock issued for services                                  100,178                -         100,178
     Adjustments to reconcile net loss to cash used
        by operating activities
          Increase in accounts receivable                                       (38,620)               -         (38,620)
          Increase in inventory                                                  (6,525)               -          (6,525)
          Increase in prepaid expenses and deposits                            (692,047)               -        (692,047)
          Increase in accounts payable and accruals                              39,820                -          39,820
                                                                         ---------------   --------------    ------------
Net Cash Used by Operating Activities                                          (882,468)               -        (933,676)
                                                                         ---------------   --------------    ------------
Cash Flows from Investing Activities:
     Purchase of property and equipment                                         (19,616)               -         (19,616)
                                                                         ---------------   --------------    ------------
Net Cash Used by Investing Activities                                           (19,616)               -         (19,616)
                                                                         ---------------   --------------    ------------
Cash Flows from Financing Activities:
     Proceeds from advance                                                       25,000                -          25,000
     Capital Contribution                                                             -                -             280
     Proceeds from stockholder loan                                                   -                -          32,688
     Proceeds from common stock                                                 950,000                -         968,700
                                                                         ---------------   --------------    ------------
Net Cash Provided by Financing Activities                                       975,000                -       1,026,668
                                                                         ---------------   --------------    ------------
Cash acquired in acquisition                                                      6,197                -           6,197

Net Increase in Cash & Cash Equivalents                                          72,916                -          73,376

Beginning Cash & Cash Equivalents                                                   460                -               -
                                                                         ---------------   --------------    ------------
Ending Cash & Cash Equivalents                                                $  79,573              $ -      $   79,573
                                                                         ===============   ==============    ============

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
                                                                         ===============   ==============    ============
       Warrants issued in connection with common stock issued for
         cash                                                                 $ 239,042                -         239,042
                                                                         ===============   ==============    ============
       Subscription receivable                                                $  50,000                -          50,000
                                                                         ===============   ==============    ============

</TABLE>

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

                                      F-4



<PAGE>





                       USA SUPERIOR ENERGY HOLDINGS, INC.
                          (A Development Stage Company)
                 Notes to the Consolidated Financial Statements
               For the Three Months Ended March 31, 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
$0.001 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.

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 he 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 Three Months Ended March 31, 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 three months ended March 31, 2007, the Company had prepaid well costs
of $692,048. 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 three  months
ended March 31, 2007, $100,178 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  betterments  that extend the useful  lives of property  and  equipment  are
capitalized.

Revenue Recognition

Revenue Recognition 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 Three Months Ended March 31, 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) apply 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  reposting date. The
fair value option (a) may generally be applied instrument by instruments, (b) is
irrevocable  unless a new elections 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 Three Months Ended March 31, 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  three  months  ended  March  31,  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 $285,427 for the three months ended
March 31, 2007, and an accumulated deficit of $858,537 as of March 31, 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 three months  ended March 31,  2007,  a related  party of the Company
advanced $25,000 to the Company.

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.  The Company makes monthly payments on the
loan.

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.

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).

                                      F-8

<PAGE>




                       USA SUPERIOR ENERGY HOLDINGS, INC.
                          (A Development Stage Company)
                 Notes to the Consolidated Financial Statements
               For the Three Months Ended March 31, 2007 and 2006
                                   (Unaudited)

During the three months ended March 31, 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.  At March 31, 2007, the Company had received cash of $950,000 and had
a subscription  receivable of $50,000.  In April 2007, the Company received cash
of $50,000 for the subscription receivable.

                                      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 Three Months Ended March 31, 2007 Compared to the
Three Months Ended March 31, 2006

The Company recognized $53,418, revenues during the three months ended March 31,
2007 and no revenues  during the three months  ended March 31, 2006.  During the
three  months  ended  March 31,  2007,  the Company  incurred  costs of sales of
$32,989, resulting in a gross profit of $20,429 for the three months ended March
31, 2007.

During the three months ended March 31, 2007,  operating expenses were $305,856,
the Company did not have any  operating  expenses  during the three months ended
March 31, 2006.  The $305,856  increase is due to the operations of USA Superior
Energy.


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<PAGE>




During the three months ended March 31, 2007, the Company  recognized a net loss
of  $285,427.  The  Company  did not  recognize  either a net loss or net income
during the three  months  ended March 31,  2006.  The increase of $1,576 was due
mostly  to the  $1,430  decrease  in  interest  expense.  Net loss per share was
nominal in the periods in 2007 and 2006.

LIQUIDITY AND CAPITAL RESOURCES

During the three months ended March 31, 2007,  the Company used  $882,468 in its
operating  activities.  The Company had cash of $79,573 at March 31,  2007.  The
Company used $19,616 in its  investing  activities  of which $19,616 was used in
the purchase of property and equipment.  During the three months ended March 31,
2007, the Company received $975,000 from its financing  activities.  The Company
received $25,000 from an advance from a related party and $950,000 from the sale
of its common stock and warrants.

During the three months ended March 31, 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.  At March 31, 2007, the Company had received cash of $950,000 and had
a subscription  receivable of $50,000.  In April 2007, the Company received cash
of $50,000 for the subscription receivable.  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 three  months
ended March 31, 2007, $100,178 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.

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.  Currently,  the Company is
producing approximately 5 barrels of oil per day.

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.



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<PAGE>





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
March  31,  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  issuer's 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 reasonable
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 the following  unregistered  sales of its securities  from
January 1, 2007 through March 31, 2007.

<TABLE>
<CAPTION>
<S>                   <C>                     <C>                   <C>                     <C>

  DATE OF SALE        TITLE OF SECURITIES     NO. OF SHARES         CONSIDERATION           CLASS OF PURCHASER
  ------------        -------------------     -------------         -------------           ------------------

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

   March 2007      Common Stock                    2,500,000        $1,000,000                 Accredited Investors
                   -----------------------------------------
                   Warrants                        1,250,000
------------------ -------------------------- --------------- -------------------------------- -----------------------------------

     1/12/07       Common Stock                      500,000        Consulting Services        Business Associate
-----------------  -------------------------- --------------- -------------------------------- -----------------------------------
     1/16/07       Common Stock                   34,000,000        Aquisition                 USA Superior Energy, Inc.
                                                                                               Shareholders

</TABLE>

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<PAGE>





Exemption From Registration Claimed

     All of the sales by the Company of its unregistered securities were made by
the Company in reliance  upon Section  4(2) of the  Securities  Act of 1933,  as
amended (the "1933 Act").  All of the  individuals  and/or entities listed above
that   purchased   the   unregistered   securities   were  almost  all  existing
shareholders,  all known to the Company and its management, through pre-existing
business  relationships,  as long standing  business  associates,  friends,  and
employees.  All  purchasers  were provided  access to all material  information,
which they requested,  and all information  necessary to verify such information
and were afforded  access to management of the Company in connection  with their
purchases.   All  purchasers  of  the  unregistered   securities  acquired  such
securities for investment and not with a view toward distribution, acknowledging
such intent to the Company.  All  certificates or agreements  representing  such
securities that were issued contained  restrictive legends,  prohibiting further
transfer of the certificates or agreements representing such securities, without
such  securities   either  being  first  registered  or  otherwise  exempt  from
registration in any further resale or disposition.

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





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<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: May 21, 2007                         By: /s/ G. Rowland Carey
                                                --------------------
                                                    G. Rowland Carey, President,
                                                    Chief Executive Officer
                                                    and Acting CFO









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