UNITED
STATES SECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549

FORM
10-QSB



(X)	QUARTERLY REPORT UNDER
SECTION 13 OR 15(d) OF THESECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended
June 30, 2005

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

For the transition period from
______________ to ______________

Commission File Number
000-51225

TORA
TECHNOLOGIES INC.

(Name
of small business issuer in its charter)

|NEVADA(State
				of incorporation or organization) | 43-2041643(IRS
				Identification No.)
|-------------------------------------------------- | --------------------------------------

503-989 Richards
StreetVancouver, British ColumbiaCanada, V6B 6R6(Address
of principal executive offices)

(604)
306-2525(Issuer’s telephone number)

N/A(Issuer’s
former address)

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

5,977,500
shares of issuer’s common stock, $0.001 par value, were
outstanding at August 1, 2005.  Issuer has no other class of common
equity.

Transitional Small Business
Disclosure Format (Check One)	Yes 		NoX

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PART
I.  FINANCIAL INFORMATION

Tora
Technologies Inc.(A Development Stage Company)

June
30, 2005

(unaudited)

|                                      | Index
|------------------------------------- | -----
|Balance
				Sheets                    | F–1  
|Statements
				of Operations          | F–2  
|Statements
				of Cash Flows          | F–3  
|Notes
				to the Financial Statements | F–4  



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Tora
Technologies Inc.(A Development Stage Company)Balance
Sheets(Expressed in U.S. Dollars)

|                                                                                                                | June 30,2005$(unaudited) |  | December
					31,2004$(audited)
|--------------------------------------------------------------------------------------------------------------- | ------------------------ |  | -------------------------------
|ASSETS                                                                                                          |                          |  |                                
|Current
					Assets                                                                                             |                          |  |                                
|Cash                                                                                                            | 37,839                   |  | 48,779                         
|Prepaid
					expenses                                                                                           | 1,050                    |  | 1,250                          
|Total
					Current Assets                                                                                       | 38,889                   |  | 50,029                         
|Service
					rights (Note 4)                                                                                    | 20,000                   |  | 23,000                         
|Website
					development costs (Note 2(l))                                                                      | 3,970                    |  | 5,102                          
|Total
					Assets                                                                                               | 62,859                   |  | 78,131                         
|                                                                                                                |                          |  |                                
|LIABILITIES
					AND STOCKHOLDERS’ EQUITY                                                                       |                          |  |                                
|Current
					Liabilities                                                                                        |                          |  |                                
|Accounts
					payable                                                                                           | 1,505                    |  | 2,998                          
|Accrued
					liabilities                                                                                        | 2,000                    |  | 4,500                          
|Total
					Liabilities                                                                                          | 3,505                    |  | 7,498                          
|Commitments
					and Contingencies (Notes 1 and 4)                                                              |                          |  |                                
|Stockholders’
					Equity                                                                                       |                          |  |                                
|Common
					Stock, 75,000,000 shares authorized, $0.001 par value 
					5,977,500 shares issued and outstanding | 5,977                    |  | 5,977                          
|Additional
					Paid in Capital                                                                                 | 101,773                  |  | 101,773                        
|Donated
					Capital (Note 3)                                                                                   | 29,375                   |  | 21,875                         
|Deficit
					Accumulated During the Development Stage                                                           | (77,771)                 |  | (58,992)                       
|Total
					Stockholders’ Equity                                                                                 | 59,354                   |  | 70,633                         
|Total
					Liabilities and Stockholders’ Equity                                                                 | 62,859                   |  | 78,131                         

F-1
(The accompanying notes are an integral part of the financial statements)

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Tora
Technologies Inc.(A Development Stage Company)Statement of
Operations(Expressed in U.S. Dollars)(Unaudited)

|                                            | Accumulated
					FromJuly 14, 2003(Date of Inception)to June
					30,2005$ | ThreeMonthsEndedJune
					30,2005$ | Three
					MonthsEndedJune 30,2004$ | SixMonthsEndedJune
					30,2005$ | SixMonthsEndedJune
					30,2004$
|------------------------------------------- | -------------------------------------------------------------------------- | ---------------------------------- | ----------------------------------- | -------------------------------- | --------------------------------
|Sales                                       | 13,861                                                                     | 1,056                              | 3,376                               | 5,297                            | 6,344                           
|Cost
					of Goods Sold                     | 10,926                                                                     | 877                                | 2,405                               | 4,110                            | 5,226                           
|Gross
					Profit                           | 2,935                                                                      | 179                                | 971                                 | 1,187                            | 1,118                           
|                                            |                                                                            |                                    |                                     |                                  |                                 
|Expenses                                    |                                                                            |                                    |                                     |                                  |                                 
|Amortization                                | 12,830                                                                     | 2,066                              | 2,064                               | 4,132                            | 3,564                           
|Donated
					rent (Note 3)                  | 5,875                                                                      | 750                                | 750                                 | 1,500                            | 1,500                           
|Donated
					services (Note 3)              | 23,500                                                                     | 3,000                              | 3,000                               | 6,000                            | 6,000                           
|Foreign
					currency translation           | 28                                                                         | 32                                 | 46                                  | 45                               | 72                              
|General
					and administrative             | 4,020                                                                      | 451                                | 620                                 | 1,216                            | 1,630                           
|Professional
					fees                      | 31,053                                                                     | 5,273                              | 6,130                               | 6,773                            | 10,730                          
|Web
					site (Note 2(l))                   | 3,400                                                                      | 150                                | 450                                 | 300                              | 900                             
|Total
					Expenses                         | 80,706                                                                     | 11,722                             | 13,060                              | 19,966                           | 24,396                          
|Net
					Loss For the Period                | (77,771)                                                                   | (11,543)                           | (12,089)                            | (18,779)                         | (23,278)                        
|Net
					Loss Per Share – Basic and Diluted |                                                                            | −                                  | −                                   | −                                | −                               
|Weighted
					Average Shares Outstanding    |                                                                            | 5,977,000                          | 5,680,000                           | 5,977,000                        | 5,680,000                       

F-2
(The accompanying notes are an integral part of the financial statements)

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Tora
Technologies Inc.(A Development Stage Company)Statement of
Cash Flows(Expressed in U.S. Dollars)(Unaudited)

|                                                                            | Six
					MonthsEndedJune 30,2005$ |  | Six
					MonthsEndedJune 30,2004$
|--------------------------------------------------------------------------- | --------------------------------- |  | ---------------------------------
|                                                                            |                                   |  |                                  
|Cash
					Flows Used In Operating Activities                                |                                   |  |                                  
|Net
					loss for the period                                                | (18,779)                          |  | (23,278)                         
|Adjustment
					to reconcile net loss to cash used in operating activities: |                                   |  |                                  
|Amortization                                                                | 4,132                             |  | 3,564                            
|Donated
					services and rent                                              | 7,500                             |  | 7,500                            
|Changes
					in operating assets and liabilities:                           |                                   |  |                                  
|Decrease
					in prepaid expenses                                           | 200                               |  | 900                              
|(Decrease)
					in accounts payable and accrued liabilities                 | (3,993)                           |  | (1,177)                          
|Net
					Cash Used in Operating Activities                                  | (10,940)                          |  | (12,491)                         
|Cash
					Flows Provided by Financing Activities                            |                                   |  |                                  
|Advances
					from related parties                                          | −                                 |  | 7,500                            
|Net
					Cash Flows Provided By Financing Activities                        | −                                 |  | 7,500                            
|Decrease
					In Cash                                                       | (10,940)                          |  | (4,991)                          
|Cash
					- Beginning of Period                                             | 48,779                            |  | 6,525                            
|Cash
					- End of Period                                                   | 37,839                            |  | 1,534                            
|                                                                            |                                   |  |                                  
|Supplemental
					Disclosures                                               |                                   |  |                                  
|Interest
					paid                                                          | −                                 |  | −                                
|Income
					taxes paid                                                      | −                                 |  | −                                



F-3
(The accompanying notes are an integral part of the financial statements)

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1. Development
	Stage Company

Tora
Technologies Inc. (the “Company”) was incorporated in the
State of Nevada, U.S.A. on July 14, 2003 and is based in Vancouver,
B.C., Canada. The Company's principal business is the marketing of
custom embroidery products and services through the Internet.

The
Company is in the early development stage. In a development stage
company, management devotes most of its activities in developing a
market for its products and services. These financial statements have
been prepared on a going concern basis, which implies the Company
will continue to realize its assets and discharge its liabilities in
the normal course of business. The Company has never paid any
dividends and is unlikely to pay dividends or generate earnings in
the immediate or foreseeable future. The continuation of the Company
as a going concern and the ability of the Company to emerge from the
development stage with respect to any planned principal business
activity is dependent upon the continued financial support from its
shareholders, the ability of the Company to obtain necessary equity
financing to continue operations and the attainment of profitable
operations. There is no guarantee that the Company will be able to
raise any equity financing or sell any of its products and services
at a profit. As at June 30, 2005, the Company has working capital of
$35,384 and has accumulated losses of $77,771 since inception. These
financial statements do not include any adjustments to the
recoverability and classification of recorded asset amounts and
classification of liabilities that might be necessary should the
Company be unable to continue as a going concern. These factors raise
substantial doubt regarding the Company’s ability to continue
as a going concern.

On
November 12, 2004, the Company issued 250,000 shares of common stock
at a price of $0.20 per share for cash proceeds of $50,000.

The
Company filed an SB-2 Registration Statement with the United States
Securities and Exchange Commission that was declared effective on
March 29, 2005, to register 3,930,000 shares of common stock for
resale by existing shareholders of the Company.  The Company did not
receive any proceeds from the resale of shares of common stock by the
selling stockholders.

1. Summary
	of Significant Accounting Policies

1. Basis
	of Presentation

These
financial statements and related notes are presented in accordance
with accounting principles generally accepted in the United States,
and are expressed in US dollars. The Company has not produced
significant revenues from its principal business and is a development
stage company as defined by Statement of Financial Accounting
Standard (“SFAS”) No. 7 “Accounting and
Reporting by Development Stage Enterprises”. The Company’s
fiscal year end is December 31.

1. Use
	of Estimates

The
preparation of financial statements in conformity with accounting
principles generally accepted in the United States requires
management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets
and liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the periods. Actual
results could differ from those estimates.

1. Cash
	and Cash Equivalents

The
Company considers all highly liquid instruments with a maturity of
three months or less at the time of issuance to be cash equivalents.

1. Foreign
	Currency Translation

The
Company’s functional and reporting currency is the United
States dollar. Monetary assets and liabilities denominated in foreign
currencies are translated using the exchange rate prevailing at the
balance sheet date. Gains and losses arising on translation or
settlement of foreign currency denominated transactions or balances
are included in the determination of income. Foreign currency
transactions are primarily undertaken in Canadian dollars. The
Company has not, to the date of these financials statements, entered
into derivative instruments to offset the impact of foreign currency
fluctuations.

F-4

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1. Summary
	of Significant Accounting Policies (continued)

1. Stock-Based
	Compensation

The
Company records stock-based compensation in accordance with SFAS No.
123 “Accounting for Stock Based Compensation”. All
transactions in which goods or services are the consideration
received for the issuance of equity instruments are accounted for
based on the fair value of the consideration received or the fair
value of the equity instrument issued, whichever is more reliably
measurable. Equity instruments issued to employees and the cost of
the services received as consideration are measured and recognized
based on the fair value of the equity instruments issued. The Company
does not have a stock option plan and has not issued stock options
since its inception.

1. Basic
	and Diluted Net Income (Loss) Per Share

The
Company computes net income (loss) per share in accordance with SFAS
No. 128, "Earnings per Share" (SFAS 128) which
requires presentation of both basic and diluted earnings per share
(EPS) on the face of the income statement. Basic EPS is computed by
dividing net income (loss) available to common shareholders
(numerator) by the weighted average number of shares outstanding
(denominator) during the period. Diluted EPS gives effect to all
dilutive potential common shares outstanding during the period
including stock options, using the treasury stock method, and
convertible preferred stock, using the if-converted method. In
computing Diluted EPS, the average stock price for the period is used
in determining the number of shares assumed to be purchased from the
exercise of stock options or warrants. Diluted EPS excludes all
dilutive potential shares if their effect is anti dilutive.

1. Financial
	Instruments

Financial
instruments which include cash, prepaid expenses, accounts payable
and accrued liabilities were estimated to approximate their carrying
values due to the immediate or short-term maturity of these financial
instruments. The Company’s operations are in Canada which
results in exposure to market risks from changes in foreign currency
rates. The financial risk is the risk to the Company’s
operations that arise from fluctuations in foreign exchange rates and
the degree of volatility of these rates. Currently, the Company does
not use derivative instruments to reduce its exposure to foreign
currency risk.

1. Comprehensive
	Loss

SFAS
No. 130, “Reporting Comprehensive Income”,
establishes standards for the reporting and display of comprehensive
loss and its components in the financial statements. As of June 30,
2005, the Company has no items that represent comprehensive loss and,
therefore, has not included a schedule of comprehensive loss in the
financial statements.

1. Revenue
	Recognition

The
Company recognizes revenue from the sale of embroidery products in
accordance with Securities and Exchange Commission Staff Accounting
Bulletin No. 104 (“SAB 104”), “Revenue
Recognition”. Revenue is recognized only when the price is
fixed or determinable, persuasive evidence of an arrangement exists,
the product is shipped, and collectibility is reasonably assured.

1. Concentrations

For
the six month period ending June 30, 2005, the Company generated
sales from two customers representing the following percentage of
sales: Customer A – 72% ($3,798); Customer B – 28%
($1,499). The Company purchases all of its products from one vendor,
LA Embroidery Inc. (Note 4).

1. Recent
	Accounting Pronouncements

In
December 2004, the FASB issued SFAS No. 153, “Exchanges of
Nonmonetary Assets - An Amendment of APB Opinion No. 29”.
The guidance in APB Opinion No. 29, “Accounting for
Nonmonetary Transactions”, is based on the principle that
exchanges of nonmonetary assets should be measured based on the fair
value of the assets exchanged. The guidance in that Opinion, however,
included certain exceptions to that principle.  SFAS No. 153 amends
Opinion No. 29 to eliminate the exception for nonmonetary exchanges
of similar productive assets and replaces it with a general exception
for exchanges of nonmonetary assets that do not have commercial
substance. A nonmonetary exchange has commercial substance if the
future cash flows of the entity are expected to change significantly
as a result of the exchange.  The provisions of SFAS No. 153 are
effective for nonmonetary asset exchanges occurring in fiscal periods
beginning after June 15, 2005. Early application is permitted and
companies must apply the standard prospectively. The adoption of this
standard is not expected to have a material effect on the Company’s
results of operations or financial position.

F-5

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1. Summary
	of Significant Accounting Policies (continued)

1. Recent
	Accounting Pronouncements (continued)

In
December 2004, the Financial Accounting Standards Board (FASB) issued
Statement of Financial Accounting Standard (SFAS) No. 123R, “Share
Based Payment”. SFAS 123R is a revision of SFAS No. 123
“Accounting for Stock-Based Compensation”, and supersedes
APB Opinion No. 25, “Accounting for Stock Issued to Employees”
and its related implementation guidance. SFAS 123R establishes
standards for the accounting for transactions in which an entity
exchanges its equity instruments for goods or services. It also
addresses transactions in which an entity incurs liabilities in
exchange for goods or services that are based on the fair value of
the entity’s equity instruments or that may be settled by the
issuance of those equity instruments. SFAS 123R focuses primarily on
accounting for transactions in which an entity obtains employee
services in share-based payment transactions.  SFAS 123R requires a
public entity to measure the cost of employee services received in
exchange for an award of equity instruments based on the grant-date
fair value of the award (with limited exceptions). That cost will be
recognized over the period during which an employee is required to
provide service in exchange for the award – the requisite
service period (usually the vesting period). SFAS 123R requires that
the compensation cost relating to share-based payment transactions be
recognized in financial statements. That cost will be measured based
on the fair value of the equity or liability instruments issued.
Public entities that file as small business issuers will be required
to apply SFAS 123R in the first interim or annual reporting period
that begins after December 15, 2005. The adoption of this standard is
not expected to have a material effect on the Company’s results
of operations or financial position.

In
March 2005, the SEC staff issued Staff Accounting Bulletin No. 107
(“SAB 107”) to give guidance on the implementation of
SFAS 123R. The Company will consider SAB 107 during implementation of
SFAS 123R.

The
FASB has also issued SFAS No. 151 and 152, but they will not have
relationship to the operations of the Company. Therefore a
description and its impact for each on the Company’s operations
and financial position have not been disclosed.

1. Website
	Development Costs

The
Company recognizes the costs associated with developing a website in
accordance with the American Institute of Certified Public
Accountants (“AICPA”) Statement of Position (“SOP”)
No. 98-1, “Accounting for the Costs of Computer Software
Developed or Obtained for Internal Use” and the Emerging
Issues Task Force (EITF) No. 00-2, “Accounting for Website
Development Costs”.

Costs
associated with the website consist primarily of software purchased
and customized for internal use. These costs are capitalized and are
amortized based on their estimated useful life of three years. Costs
incurred to update graphics and enter initial product data are
expensed as incurred.

|                               | Cost$ | AccumulatedAmortization$ | June
					30,2005Net CarryingValue$ | December
					31,2004Net CarryingValue$
|------------------------------ | ----- | ------------------------ | ----------------------------------- | ---------------------------------------
|                               |       |                          | (unaudted)                          | (audited)                              
|Website
					domain name       | 300   | 125                      | 175                                 | 225                                    
|Website
					development costs | 6,500 | 2,705                    | 3,795                               | 4,877                                  
|                               | 6,800 | 2,830                    | 3,970                               | 5,102                                  



1. Related
	Party Balances/Transactions

The
President of the Company provides management services and office
premises to the Company at no charge. These donated services are
valued at $1,000 per month and donated office premises are valued at
$250 per month. A total of $6,000 and $1,500, respectively, were
charged to operations and recorded as donated capital for the six
month periods ended June 30, 2005 and 2004.

F-6

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1. Service
	Rights

The
Company entered into a service agreement dated October 20, 2003, as
amended on November 15, 2004, with LA Embroidery Inc. (“LA”),
a company based in Vancouver, Canada, for the non-exclusive rights to
market LA’s custom embroidery services via the Internet for a
period up to December 31, 2008. The Company paid $5,000 and issued
250,000 shares of common stock at a price of $0.10 per share. Under
this amended agreement, the Company is committed to ordering a
minimum of $15,000 of LA’s products and services by December
31, 2005, a minimum of $25,000 by December 31, 2006, and a minimum of
$50,000 for each of the next two years ending December 31, 2007 and
2008.  The costs of acquiring the rights are being amortized on a
straight-line basis over the term of the agreement.

|                    | Cost$  | AccumulatedAmortization$ | June
					30,2005Net CarryingValue$ | December
					31,2004Net CarryingValue$
|------------------- | ------ | ------------------------ | ----------------------------------- | ---------------------------------------
|                    |        |                          | (unaudited)                         | (audited)                              
|Service
					Rights | 30,000 | 10,000                   | 20,000                              | 23,000                                 



F-7

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Item
2.  Management's Discussion and Analysis.

Forward
Looking Statements

The
information in this quarterly report contains forward-looking
statements within the meaning of Section 27A of the Securities Act of
1933, as amended, and Section 21E of the Securities Exchange Act of
1934, as amended (the “Exchange Act”). These
forward-looking statements involve risks and uncertainties, including
statements regarding the Company's capital needs, business strategy
and expectations. Any statements contained herein that are not
statements of historical facts may be deemed to be forward-looking
statements. In some cases, you can identify forward-looking
statements by terminology such as “may”, “will”,
“should”, “expect”, “plan”,
“intend”, “anticipate”,
“believe”, “estimate”,
“predict”, “potential” or
“continue”, the negative of such terms or other
comparable terminology. Actual events or results may differ
materially. In evaluating these statements, you should consider
various factors, including the risks outlined from time to time, in
other reports we file with the Securities and Exchange Commission
(the “SEC”). These factors may cause our actual
results to differ materially from any forward-looking statement. We
disclaim any obligation to publicly update these statements, or
disclose any difference between its actual results and those
reflected in these statements. The information constitutes
forward-looking statements within the meaning of the Private
Securities Litigation Reform Act of 1995.

Overview

We
are a development stage company. Our principal business is the
marketing of custom embroidery products and services via the Internet
and our website is located at www.teamsportsembroidery.com.
The current status of our business is that we have not publicly
announced our website but we have commenced initial business through
the website and we are generating nominal initial sales.

Financial
Condition

As
of June 30, 2005 we had a cash balance of $37,839 and since inception
on July 14, 2003 we earned revenue of $13,861 and had an accumulated
deficit of $77,771. Our management believes that our current cash
will be sufficient to fully finance our operations at current and
planned levels through March 31, 2006.

Trends,
Events or Uncertainties Impacting Sales and Liquidity

Our
website went online in April 2004 and we have had a ten sales from
six different customers. We will need to increase the number of
visitors to our website in order to increase sales and it is
uncertain whether our planned advertising activities using Google
AdWords will increase the number of visitors and also increase the
number of sales. If we are unable to increase our sales this will
negatively effect our liquidity.

Internal
and External Sources of Liquidity

Our
internal sources of liquidity will be both sales we achieve through
our website and loans that may be available to us from our Directors.
In the past our President and Director have loaned us funds and
converted these loans to equity. Though we have no written
arrangements with our President and Director we expect that he will
provide us with internal sources of liquidity if it is required.

If
required, our external sources of liquidity will be either private
placements for equity conducted outside the United States. We have
not completed any definitive arrangements for any external sources of
liquidity.

Material
Commitments for Capital Expenditures

Over
the next twelve months, we will only purchase computer and peripheral
equipment if profit from our sales covers the entire cost of any
purchase that we plan. We are currently using computers and
peripheral equipment belonging to our President and Vice President.
If we are able to afford to buy computers and peripheral equipment
from our profits, we will be able to purchase these computers and
peripheral equipment from a large number of vendors. The peripheral
equipment that we believe would be useful for our business would be
hardware such as printers and routers.

---

Overview
of Anticipated Expenses

We
intend to continue to have our outside consultant assist in the
preparation of our quarterly and annual financial statements and have
these financial statements reviewed by our independent auditor. Our
outside consultant charges us approximately $1,000 to assist in the
preparation of our quarterly financial statements and approximately
$1,500 to assist in the preparation of our annual financial
statements. Our independent auditor charges us approximately $1,000
to review our quarterly financial statements and approximately $3,000
to audit our annual financial statements. Therefore, we have budgeted
$11,000 to cover our accounting and audit requirements for the next
twelve months.

We
became a reporting company on March 29, 2005 after our SB-2 was
declared effective by the SEC. This means that we  file documents
with US Securities and Exchange Commission on a quarterly basis. We
expect to incur legal and filing costs of approximately $1,000 per
quarter to support our quarterly and annual filings. Therefore, we
have budgeted $4,000 for legal and filing costs to account for three
quarterly filings and one annual filing during the next twelve
months.

During
the next fiscal year, we will hire one or two employees. Our
President and Vice President are currently handling all aspects of
our business including management, web development and order
handling. Any new employees would telecommute from their homes and
would be responsible for the following tasks:

- Confirmation
	of customer orders through our website and coordinating fulfillment
	of the orders through LA Embroidery.
- Handling
	customer service activities such as responding the customer emails
	and telephone calls.
- Updating
	of the website to add new products and maintain product descriptions
	and pricing.
- Verification
	of customer artwork that is uploaded with product orders.
- Maintain
	sales records.
- Manage
	and monitor our Google AdWords account.
- Manage
	and monitor our Paypal account.
- Monitor
	our bank account to verify Paypal funds are received.
- Handle
	customer issues and escalate as required to our President.

We
plan on paying any new employees between CDN $10 to CDN$15 per hour.
The appropriate date to hire new employees will be made when
management determines that the order flow through our website is
significant enough to support the hiring.

We
plan to expand our customer base primarily through the use of Google
AdWords. Beginning on October 1, 2005, we anticipate spending
approximately $500 per month on Google AdWords. We will decide on
specific keywords and cost per click rates that we are willing to
pay. The AdWords system can be operated so that we can monitor our
advertising costs and click through rates. We plan to use AdWords as
our primary advertising medium until we review its effectiveness.

Results
of Operations

Revenue

For
the three months ended June 30, 2005 we recorded sales of $1,056
compared with $3,376 for
the comparable period the previous year. The reason for
the drop in sales is that we currently have a small number of
customers and that any single order can cause our sales values to
vary significantly. Additionally, gross profit from sales for the
three months ended June 30, 2005 was $179 compared with $971 for
the comparable period the previous year.

Expenses

Expenses
for the three months ended June 30, 2005 were $11,722 compared with
$13,060 for the comparable period the previous year primarily because
of reduced professional fees since our SB-2 was recently declared
effective. Professional fee expenses decreased to $5,273 compared
with $6,130 for the comparable period the previous year. General and
administrative expenses decreased to $451 compared with $620 for the
comparable period the previous year. Donated rent remained equal at
$750 the same as the comparable period the previous year . Donated
services remained equal at $3,000 the same as the comparable period
the previous year.  Finally, web site development expenses decreased
to $150 compared with $450 for the comparable period the previous
year.

---

Liquidity
and Capital Resources

We
had working capital of $35,384 as of  June 30, 2005 compared with
$42,531 as of  December 31, 2004. Net cash used in operating
activities decreased to $10,940 compared with $12,491 for the
comparable period the previous year. Net cash provided by financing
activities decreased to nil compared with $7,500 for the comparable
period the previous year.

Our
management believes that our current cash will be sufficient to fully
finance our operations at current and planned levels through March
31, 2006. Our management intends to manage our expenses and payments
to preserve cash until we are profitable or additional financing must
be arranged. Specifically such cash management actions include
donation of rent and services by our Directors and Officers. We have
prepaid hosting until July 31, 2005. After July 31, 2005, our Vice
President will donate Internet web hosting to us until December 31,
2006 at a hosting facility operated byAacom
Communications Corp a company which is owned and operated by our Vice
President.
Additionally, our Vice President will maintain the website and add
new products to it free of charge to us until December 31, 2006
unless we make a significant change to our business which causes our
Vice President to incur substantial costs.

We
cannot be certain that any required additional financing will be
available on terms favorable to us. If additional funds are raised by
the issuance of our equity securities, such as through the issuance
of stock, then existing shareholders will experience dilution of
their ownership interest. If additional funds are raised by the
issuance of debt or other equity instruments, we may become subject
to certain operational limitations, and issuance of such securities
may have rights senior to those of the then existing holders of our
common stock. If adequate funds are not available or not available on
acceptable terms, we may not be unable to fund expansion.

Risks and Uncertainties

Readers
should refer to risk factors set out in our final prospectus filed
with the SEC on EDGAR on March 29, 2005 pursuant to Rule 424(b)(4).
This final prospectus defines all known risk factors that could
affect and substantially alter our plan of operation.

---

Item 3.  Controls and
Procedures.

1. Evaluation of Disclosure of
	Controls and Procedures.

Our Principal Executive Officer
and Principal Financial Officer have, within 90 days of the filing
date of this report, evaluated the Company’s internal controls
and procedures designed to ensure that information required to be
disclosed in reports under the Securities Exchange Act of 1934 is
recorded, processed, summarized and reported within specified time
periods. After such review, our Principal Executive Officer and
Principal Financial Officer have concluded that said information was
accumulated and communicated to management as appropriate to allow
timely decisions regarding required disclosure.

1. Changes in Internal Controls

There were no significant
changes in the Company’s internal controls or in other factors
that could significantly affect these controls subsequent to the
evaluation referred to in paragraph (a) above.

---

PART
II - OTHER INFORMATION

Item 1.  Legal Proceedings.

The Company currently is not a
party to any legal proceedings and, to the Company’s knowledge,
no such proceedings are threatened or contemplated.

Item 2.  Changes in
Securities.

None.

Item 3.  Default Upon Senior
Securities.

None.

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

None.

Item 5.  Other Information.

None.

Item 6.  Exhibits and
Reports on Form 8-K.

1. Exhibits

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



1. Reports on Form 8-K

None.

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SIGNATURES

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

TORA
TECHNOLOGIES INC.(Registrant)

Date: August 2, 2005

By:  /s/ Ralph Biggar

Ralph BiggarPrincipal
Executive OfficerPrincipal Financial Officer and Director

---

EXHIBIT 31.1CERTIFICATION

I,
Ralph Biggar, certify that:

1. I have reviewed this
		Quarterly Report on Form 10-Q of Tora Technologies Inc.
2. Based on my knowledge, this
		report does not contain any untrue statement of a material fact or
		omit to state a material fact necessary to make the statements
		made, in light of the circumstances under which such statements
		were made, not misleading with respect to the period covered by
		this report;
3. Based on my knowledge, the
		financial statements and other financial information included in
		this report, fairly present in all material respects the financial
		condition, results of operations and cash flows of the small
		business issuer as of, and for, the periods presented in this
		report;
4. I am responsible for
		establishing and maintaining disclosure controls and procedures (as
		defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal
		control over financial reporting (as defined in Exchange Act Rules
		13a-15(f) and 15d-15(f)) for the small business issuer and I have:

1. Designed such disclosure
		controls and procedures, or caused such disclosure controls and
		procedures to be designed under my supervision, to ensure that
		material information relating to the small business issuer is made
		known to me, particularly during the period in which this quarterly
		report is being prepared;
2. Designed such internal
		control over financial reporting, or caused such internal control
		over financial reporting to be designed under my supervision, 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
3. Evaluated the effectiveness
		of the small business issuer's disclosure controls and procedures
		and presented in this report our conclusions about the
		effectiveness of the disclosure controls and procedures, as of the
		end of the period covered by this report based on such evaluation;
		and
4. Disclosed in this report any
		change in the small business issuer's internal control over
		financial reporting that occurred during the small business
		issuer's most recent fiscal quarter (the small business issuer's
		second fiscal quarter in the case of this annual report) that has
		materially affected, or is reasonably likely to materially affect,
		the small business issuer's internal control over financial
		reporting; and

1. I have disclosed, based on my
		most recent evaluation of internal control over financial
		reporting, to the small business issuer's auditors and the audit
		committee of the small business issuer's board of directors (or
		persons performing the equivalent function):

1. All significant deficiencies
	and material weaknesses in the design or operation of internal
	controls over financial reporting which are reasonably likely to
	adversely affect the small business issuer's ability to record,
	process, summarize and report financial information; and
2. Any fraud, whether or not
	material, that involves management or other employees who have a
	significant role in the small business issuer's internal controls
	over financial reporting.

By:
 /s/ Ralph Biggar

Ralph BiggarPrincipal
Executive Officer and Principal Financial Officer

Date: August 2, 2005

---

EXHIBIT 32.1

PURSUANT
TO 18 U.S.C. SECTION 1350(SECTION 906 OF THE SARBANES-OXLEY ACT
OF 2002)

In
connection with the Quarterly Report of Tora Technologies Inc. (the
“Company”) on Form 10-QSB for the period ending March 31,
2005 as filed with the Securities and Exchange Commission on the date
hereof (the “Report”), I, Ralph Biggar, Principal
Executive Officer and Principal Financial Officer of the Company,
certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to §
906 of the Sarbanes-Oxley Act of 2002, that to the best of my
knowledge:

1. The
	Report fully complies with the requirements of Section 13(a) or
	15(d) of the Securities Exchange Act of 1934, as amended; and
2. The information contained in
	the Report fairly presents, in all material respects, the financial
	condition and results of operations of the Company.

By:
 /s/ Ralph Biggar

Ralph BiggarPrincipal
Executive Officer and Principal Financial Officer

Date: August 2, 2005