----

----

**FORM        10-QSB**

| x      | Quarterly                  Report pursuant to Section 13 or 15(d) of the Securities Exchange                  Act of                  1934  |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                        |
|   | For                  the quarterly period ended September 30, 2007.                                                                         |
|   |                                                                                                                                        |
| o      | Transition                  Report pursuant to Section 13 or 15(d) of the Securities Exchange                  Act of                  1934 |
|   |                                                                                                                                        |
|   |                                                                                                                                        |
|   | For                  the transition period _____________ to                  ______________.                                                |

**333-133936**

**VISUAL        MANAGEMENT SYSTEMS, INC.**

| **Nevada**(State                  or other jurisdiction ofincorporation                  or organization) | **68-0634458**(IRS                  Employer Identification Number) |
|-----------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------|

**1000        Industrial Way North, Suite C**

**Toms        River, New Jersey 08755**

**(732)        281-1355**

   Noo

----

**Explanatory        Note**

**VISUAL        MANAGEMENT SYSTEMS, INC.        AND SUBSIDIARIES**

**INDEX**

| **PART                  I.  Financial Information**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Page                  No. |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Item                  1.  | Financial                  Statements |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      | Condensed                  Consolidated Balance Sheet (Unaudited) as of September 30,                  2007 | 3 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      | Condensed                  Consolidated Statements of Operations (Unaudited) for the Three                  Months                  Ended September 30, 2007 and 2006 | 4 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      | Condensed                  Consolidated Statements of Operations (Unaudited) for the Nine                  Months                  Ended September 30, 2007 and 2007 | 5 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      | Condensed                  Consolidated Statements of Cash Flows (Unaudited) for the Nine                  Months                  Ended September 30, 2007 and 2006 | 6 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      | Notes                  to Condensed Consolidated Financial Statements | 7 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Item                  2.  | Management’s                  Discussion and Analysis or Plan of Operation | 11 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Item                  3.  | Controls                  and                  Procedures                                                                                      | 13 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
| **PART                  II.  Other Information**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Item                  1.  | Legal                  Proceedings                                                                                      | 14 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Item                  2.  | Unregistered                  Sales of Equity Securities and Use of Proceeds | 14 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Item                  3.  | Defaults                  Upon Senior                  Securities                                                                                      | 14 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Item                  4.  | Submission                  of Matters to a Vote of Security Holders | 14 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Item                  5.  | Other                  Information                                                                                      | 14 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Item                  6.  | Exhibits                                                                                      | 14 |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                      |   |   |
| **SIGNATURES                                                                                                                ** | 15                        |

----

***Item        1.***
***FINANCIAL        STATEMENTS***

| **Visual                    Management Systems, Inc. and Subsidiaries**                                                                                                  |   |                                      |       |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------|------------|
| **Condensed                    Consolidated Balance Sheet**                                                                                                         |   |
|                                                                                                                                                                     |   |                                      |       |
| **Assets**                                                                                                                                                               |   | **September                    30, 2007** |       |
|                                                                                                                                                                     |   |                                      |       |
| Current                    assets                                                                                                                                        |   |                                      |       |
| Cash                                                                                                                                                                     |   | $                                         | 111,105    |   |
| Accounts                    receivable                                                                                                                                   |   |                                      | 413,848    |   |
| Inventory                                                                                                                                                                |   |                                      | 1,102,710  |   |
| Prepaid                    expenses                                                                                                                                      |   |                                      | 63,003     |   |
| Total                    current assets                                                                                                                                  |   |                                      | 1,690,666  |   |
|                                                                                                                                                                     |   |                                      |       |   |
| Property                    and equipment - net                                                                                                                          |   |                                      | 569,262    |   |
| Equipment                    under capital leases - net                                                                                                                  |   |                                      | 66,080     |   |
| Deposits                    and other assets                                                                                                                             |   |                                      | 118,391    |   |
| Intangible                    assets - net                                                                                                                               |   |                                      | 3,290      |   |
|                                                                                                                                                                     |   |                                      |       |   |
|                                                                                                                                                                     |   | $                                         | 2,447,689  |   |
|                                                                                                                                                                     |   |                                      |       |   |
| **Liabilities                    and Stockholders' Deficit**                                                                                                             |   |                                      |       |   |
|                                                                                                                                                                     |   |                                      |       |   |
| Current                    liabilities                                                                                                                                   |   |                                      |       |   |
| Accounts                    payable                                                                                                                                      |   | $                                         | 1,886,460  |   |
| Accrued                    expenses and other current liabilities                                                                                                        |   |                                      | 483,440    |   |
| Deferred                    revenue                                                                                                                                      |   |                                      | 158,285    |   |
| Sales                    tax payable                                                                                                                                     |   |                                      | 87,906     |   |
| Current                    portion of long-term debt                                                                                                                     |   |                                      | 111,014    |   |
| Current                    portion of obligations under capital leases                                                                                                   |   |                                      | 23,688     |   |
| Convertible                    notes payable                                                                                                                             |   |                                      | 125,000    |   |
| Total                    current liabilities                                                                                                                             |   |                                      | 2,875,793  |   |
|                                                                                                                                                                     |   |                                      |       |   |
| Long-term                    debt - net of current portion                                                                                                               |   |                                      | 422,912    |   |
| Obligations                    under capital leases - net of current portion                                                                                             |   |                                      | 35,200     |   |
| Loans                    payable - stockholders                                                                                                                          |   |                                      | 9,000      |   |
|                                                                                                                                                                     |   |                                      |       |   |
| Stockholders'                    deficit                                                                                                                                 |   |                                      |       |   |
| Preferred                    stock                                                                                                                                       |   |                                      | 1          |   |
| Common                    stock                                                                                                                                          |   |                                      | 5,218      |   |
| Additional                    paid-in-capital                                                                                                                            |   |                                      | 5,388,090  |   |
| Treasury                    stock, at cost                                                                                                                               |   |                                      | (150,000   | ) |
| Accumulated                    deficit                                                                                                                                   |   |                                      | (6,138,525 | ) |
| Total                    stockholders' deficit                                                                                                                           |   |                                      | (895,216   | ) |
|                                                                                                                                                                     |   |                                      |       |   |
|                                                                                                                                                                     |   | $                                         | 2,447,689  |   |
|                                                                                                                                                                     |   |                                      |       |   |
|                                                                                                                                                                     |   |                                      |       |   |
| The                    accompanying notes to Condensed Consolidated Financial Statements                    are an                    integral part of these statements. |   |

----

| **Visual                    Management Systems, Inc. and Subsidiaries**                                                                                                  |   |     |      |   |     |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|-----------|--------|----------|--------|
| **Condensed                    Consolidated Statements of Operations**                                                                                                   |   |     |      |   |     |   |
| **For                    the Quarter Ended September 30, 2007 and 2006**                                                                                       |   |
|                                                                                                                                                                     |   |     |      |   |     |   |
|                                                                                                                                                                     |   | **2007** |      |   | **2006** |   |
|                                                                                                                                                                     |   |     |      |   |     |   |
|                                                                                                                                                                     |   |     |      |   |     |   |
| Revenues                    - net                                                                                                                                        |   | $        | 3,103,957 |   |     | $      | 1,055,645 |   |
|                                                                                                                                                                     |   |     |      |   |     |   |   |   |
| Cost                    of revenues                                                                                                                                      |   |     | 1,870,795 |   |     |   | 605,675 |   |
|                                                                                                                                                                     |   |     |      |   |     |   |   |   |
| Gross                    margin                                                                                                                                          |   |     | 1,233,162 |   |     |   | 449,970 |   |
|                                                                                                                                                                     |   |     |      |   |     |   |   |   |
| Operating                    expenses (including stock-based                                                                                                             |   |     |      |   |     |   |   |   |
| compensation                    of $145,739 and $259,545                                                                                                                 |   |     |      |   |     |   |   |   |
| for                    2007 and 2006, respectively)                                                                                                                      |   |     | 1,571,241 |   |     |   | 1,279,407 |   |
|                                                                                                                                                                     |   |     |      |   |     |   |   |   |
| Loss                    from operations                                                                                                                                  |   |     | (338,079  | )      |     |   | (829,437 | ) |
|                                                                                                                                                                     |   |     |      |   |     |   |   |   |
| Other                    (income) expenses                                                                                                                               |   |     |      |   |     |   |   |   |
| Debt                    conversion expense                                                                                                                               |   |     | -         |   |     |   | 72,270 |   |
| Interest                    income                                                                                                                                       |   |     | (229      | )      |     |   | - |   |
| Interest                    expense                                                                                                                                      |   |     | 9,033     |   |     |   | 27,474 |   |
| Miscellaneous                    income                                                                                                                                  |   |     | -         |   |     |   | (105 | ) |
|                                                                                                                                                                     |   |     | 8,804     |   |     |   | 99,639 |   |
|                                                                                                                                                                     |   |     |      |   |     |   |   |   |
| Net                    loss before provision for state income taxes                                                                                                      |   |     | (346,883  | )      |     |   | (929,076 | ) |
|                                                                                                                                                                     |   |     |      |   |     |   |   |   |
| Provision                    for state income taxes                                                                                                                      |   |     | 1,883     |   |     |   | 683 |   |
|                                                                                                                                                                     |   |     |      |   |     |   |   |   |
| Net                    loss                                                                                                                                              |   | $        | (348,766  | )      |     | $      | (929,759 | ) |
|                                                                                                                                                                     |   |     |      |   |     |   |   |   |
|                                                                                                                                                                     |   |     |      |   |     |   |   |   |
| Basic                    earnings (loss) per share                                                                                                                       |   | $        | (0.04     | )      |     | $      | (0.09 | ) |
|                                                                                                                                                                     |   |     |      |   |     |   |   |   |
| Weighted                    average number of common                                                                                                                     |   |     |      |   |     |   |   |   |
| shares                    outstanding                                                                                                                                    |   |     | 7,795,780 |   |     |   | 9,852,500 |   |
|                                                                                                                                                                     |   |     |      |   |     |   |   |   |
| The                    accompanying notes to Condensed Consolidated Financial Statements                    are an                    integral part of these statements. |   |

----

| **Visual                    Management Systems, Inc. and Subsidiaries**                                                                                                  |   |     |       |   |     |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|------------|--------|----------|--------|
| **Condensed                    Consolidated Statements of Operations**                                                                                                   |   |     |       |   |     |   |
| **For                    the Nine Months Ended September 30, 2007 and 2006**                                                                              |   |
|                                                                                                                                                                     |   |     |       |   |     |   |
|                                                                                                                                                                     |   | **2007** |       |   | **2006** |   |
|                                                                                                                                                                     |   |     |       |   |     |   |
|                                                                                                                                                                     |   |     |       |   |     |   |
| Revenues                    - net                                                                                                                                        |   | $        | 5,577,233  |   |     | $      | 3,028,183 |   |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| Cost                    of revenues                                                                                                                                      |   |     | 3,053,692  |   |     |   | 1,395,105 |   |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| Gross                    margin                                                                                                                                          |   |     | 2,523,541  |   |     |   | 1,633,078 |   |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| Operating                    expenses (including stock-based                                                                                                             |   |     |       |   |     |   |   |   |
| compensation                    of $562,630 and $627,527                                                                                                                 |   |     |       |   |     |   |   |   |
| for                    2007 and 2006, respectively)                                                                                                                      |   |     | 5,430,109  |   |     |   | 2,651,467 |   |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| Loss                    from operations                                                                                                                                  |   |     | (2,906,568 | )      |     |   | (1,018,389 | ) |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| Other                    (income) expenses                                                                                                                               |   |     |       |   |     |   |   |   |
| Debt                    conversion expense                                                                                                                               |   |     | 590,044    |   |     |   | 72,270 |   |
| Interest                    income                                                                                                                                       |   |     | (281       | )      |     |   | (195 | ) |
| Interest                    expense                                                                                                                                      |   |     | 16,158     |   |     |   | 39,996 |   |
| Miscellaneous                    income                                                                                                                                  |   |     | -          |   |     |   | (105 | ) |
|                                                                                                                                                                     |   |     | 605,921    |   |     |   | 111,966 |   |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| Net                    loss before provision for state income taxes                                                                                                      |   |     | (3,512,489 | )      |     |   | (1,130,355 | ) |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| Provision                    for state income taxes                                                                                                                      |   |     | 5,111      |   |     |   | 683 |   |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| Net                    loss                                                                                                                                              |   | $        | (3,517,600 | )      |     | $      | (1,131,038 | ) |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| Basic                    earnings (loss) per share                                                                                                                       |   | $        | (0.33      | )      |     | $      | (0.12 | ) |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| Weighted                    average number of common                                                                                                                     |   |     |       |   |     |   |   |   |
| shares                    outstanding                                                                                                                                    |   |     | 10,722,561 |   |     |   | 9,810,833 |   |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| The                    accompanying notes to Condensed Consolidated Financial Statements                    are an                    integral part of these statements. |   |

----

| **Visual                    Management Systems, Inc. and Subsidiaries**                                                                                                  |   |     |       |   |     |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|------------|--------|----------|--------|
| **Condensed                    Consolidated Statements of Cash Flows**                                                                                                   |   |     |       |   |     |   |
| **For                    the Nine Months Ended September 30, 2007 and 2006**                                                                              |   |
|                                                                                                                                                                     |   |     |       |   |     |   |
|                                                                                                                                                                     |   | **2007** |       |   | **2006** |   |
|                                                                                                                                                                     |   |     |       |   |     |   |
| **Cash                    flows from operating activities**                                                                                                              |   |     |       |   |     |   |
| Net                    loss                                                                                                                                              |   | $        | (3,517,600 | )      |     | $      | (1,131,038 | ) |
| Adjustments                    to reconcile net loss to net cash used by operating                    activities                                                         |   |     |       |   |     |
| Depreciation                    and amortization                                                                                                                         |   |     | 81,025     |   |     |   | 57,134 |   |
| Stock-based                    compensation                                                                                                                              |   |     | 562,630    |   |     |   | 627,527 |   |
| Debt                    conversion expense                                                                                                                               |   |     | 590,044    |   |     |   | 72,270 |   |
| Bank                    overdraft                                                                                                                                        |   |     | (46,697    | )      |     |   |   |   |
| (Increase)                    decrease in operating assets                                                                                                               |   |     |       |   |     |   |   |   |
| Accounts                    receivable                                                                                                                                   |   |     | (30,130    | )      |     |   | (17,782 | ) |
| Inventory                                                                                                                                                                |   |     | (856,671   | )      |     |   | (224,746 | ) |
| Prepaid                    expenses and other assets                                                                                                                     |   |     | (48,746    | )      |     |   | (6,347 | ) |
| Deposits                    and other assets                                                                                                                             |   |     | (60,067    | )      |     |   | (24,953 | ) |
| Increase                    (decrease) in operating liabilities                                                                                                          |   |     |       |   |     |   |   |   |
| Accounts                    payable                                                                                                                                      |   |     | 1,098,923  |   |     |   | 123,250 |   |
| Accrued                    expenses and other current liabilities                                                                                                        |   |     | 256,930    |   |     |   | 171,890 |   |
| Sales                    tax payable                                                                                                                                     |   |     | 65,375     |   |     |   | 20,692 |   |
| Deferred                    revenue                                                                                                                                      |   |     | 136,199    |   |     |   | 40,000 |   |
| Net                    cash used by operating activities                                                                                                                 |   |     | (1,768,785 | )      |     |   | (292,103 | ) |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| **Cash                    flows from investing activities**                                                                                                              |   |     |       |   |     |   |   |   |
| Purchases                    of property and equipment                                                                                                                   |   |     | (136,615   | )      |     |   | (21,169 | ) |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| **Cash                    flows from financing activities**                                                                                                              |   |     |       |   |     |   |   |   |
| Repayment                    of capital leases                                                                                                                           |   |     | (16,922    | )      |     |   | (9,294 | ) |
| Proceeds                    from convertible notes payable                                                                                                               |   |     | 125,000    |   |     |   | 325,000 |   |
| Proceeds                    from the sale of common stock                                                                                                                |   |     | 836,855    |   |     |   | - |   |
| Repurchase                    of stock into treasury                                                                                                                     |   |     | (150,000   | )      |     |   |   |   |
| Proceeds                    from the issuance of preferred stock, net of issuance                                                                                        |   |     |       |   |     |   |   |   |
| costs                    of $250,148 in 2007                                                                                                                             |   |     | 1,265,500  |   |     |   | - |   |
| Principal                    repayments of long-term debt                                                                                                                |   |     | (42,948    | )      |     |   | (39,948 | ) |
| Proceeds                    from loans payable - stockholders                                                                                                            |   |     | (1,943     | )      |     |   | 64,429 |   |
| Net                    cash provided by financing activities                                                                                                             |   |     | 2,015,542  |   |     |   | 340,187 |   |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| Change                    in cash                                                                                                                                        |   |     | 110,142    |   |     |   | 26,915 |   |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| **Cash**                                                                                                                                                                 |   |     |       |   |     |   |   |   |
| Beginning                    of period                                                                                                                                   |   |     | 963        |   |     |   | 10,902 |   |
| End                    of period                                                                                                                                         |   | $        | 111,105    |   |     | $      | 37,817 |   |
|                                                                                                                                                                     |   |     |       |   |     |   |   |   |
| The                    accompanying notes to Condensed Consolidated Financial Statements                    are an                    integral part of these statements. |   |

----

**Visual        Management Systems, Inc. and Subsidiaries**

**Notes        to Condensed Consolidated Financial Statements**

**September          30, 2007 and 2006**

----

| **1.** | **Basis                  of Presentation and Nature of Business                  Operations** |
|--------|-----------------------------------------------------------------------------------------------|

| **2.** | **Summary                  of Significant Accounting                  Policies** |
|--------|----------------------------------------------------------------------------------|

**Principles        of Consolidation**

**Use        of Estimates**

----

**Concentration        of Credit Risk**

**Accounts        Receivable and Credit Policy**

**Inventory**

**Property        and Equipment**

|                                            |   | **Estimated**                     |
|-------------------------------------------------|--------|-----------------------------------|
| **Classification**                              |   | **Life                  (Years)** |
|                                            |   |                              |
| Computer                  hardware and software |   | 5–                  7       |
| Furniture                  and fixtures         |   | 7                                 |
| Machinery                  and equipment        |   | 5–                  7       |
| Vehicles                                        |   | 5                                 |

**Revenue        Recognition**

**Advertising**

**Income        Taxes**

----

| **3.** | **Convertible                  Debt** |
|--------|---------------------------------------|

| **4.** | **Stockholders’                  Equity** |
|--------|-------------------------------------------------|

**Private        Offering**

**Warrants**

**Series        A Convertible Preferred Stock**

----

| 5. | **Subsequent                  Event** |
|----|---------------------------------------|

----

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

**MANAGEMENT’S        DISCUSSION AND ANALYSIS OF**

**FINANCIAL        CONDITION AND RESULTS OF OPERATIONS**

**Overview**

**Forward-Looking        Statements**

**Overview**

**Results        of Operations for the Three Months Ended September 30,        2007**

----

**Results        of Operations for the Nine Months Ended September 30, 2007**

**Liquidity        and Capital Resources**

----

| **Item                  3.** | **Controls                  and Procedures** |
|------------------------------|----------------------------------------------|

----

**PART        II – OTHER INFORMATION**

| **Item                  1.** | **Legal                  Proceedings** |
|------------------------------|----------------------------------------|

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

| **Item                  3.** | **Defaults                  Upon Senior Securities** |
|------------------------------|------------------------------------------------------|

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

| **Item                  5.** | **Other                  Information** |
|------------------------------|----------------------------------------|

| **Item                  6.** | **Exhibits** |
|------------------------------|--------------|

| Exhibit                    No. |   | Exhibits                                                                                                                                                                  |
|--------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                           |   |                                                                                                                                                                      |
| 31.1                           |   | Certification                  pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                  302 of                  the Sarbanes-Oxley Act of 2002 |
|                           |   |                                                                                                                                                                      |
| 31.2                           |   | Certification                  pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                  302 of                  the Sarbanes-Oxley Act of 2002 |
|                           |   |                                                                                                                                                                      |
| 32.1                           |   | Certification                  pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                  906 of                  the Sarbanes-Oxley Act of 2002 |
|                           |   |                                                                                                                                                                      |
| 32.2                           |   | Certification                  pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                  906 of                  the Sarbanes-Oxley Act of 2002 |

----

**SIGNATURES**

|                                      |   | Visual                  Management Systems, Inc.       |   |
|-------------------------------------------|--------|--------------------------------------------------------|--------|
|                                      |   | (Registrant)                                           |   |
|                                      |   |                                                   |   |
|                                      |   |                                                   |   |
|                                      |   |                                                   |   |
|                                      | By:    | /s/                Jason                Gonzalez       |   |
|                                      |   | Jason                  Gonzalez                        |   |
|                                      |   | President                  and Chief Executive Officer |   |
| Dated:                  November 19, 2007 |   |                                                   |   |
|                                      |   |                                                   |   |
|                                      | By:    | /s/                Howard                Herman        |   |
|                                      |   | Howard                  Herman                         |   |
|                                      |   | Chief                  Financial Officer               |   |
| Dated:                  November 19, 2007 |   |                                                   |   |

----

**EXHIBIT        INDEX**

| Exhibit                      No. |   | Exhibits                                                                                                                                                                        |
|----------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                             |   |                                                                                                                                                                            |
| 31.1                             |   | Certification                    pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                    302 of                    the Sarbanes-Oxley Act of 2002 |
|                             |   |                                                                                                                                                                            |
| 31.2                             |   | Certification                    pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                    302 of                    the Sarbanes-Oxley Act of 2002 |
|                             |   |                                                                                                                                                                            |
| 32.1                             |   | Certification                    pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                    906 of                    the Sarbanes-Oxley Act of 2002 |
|                             |   |                                                                                                                                                                            |
| 32.2                             |   | Certification                    pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                    906 of                    the Sarbanes-Oxley Act of 2002 |