UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549FORM 10-Q

[X]
     QUARTERLY REPORT UNDER TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934FOR THE QUARTERLY PERIOD ENDED AUGUST 31, 2008OR[   ]
     TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934


Commission file number333-149859ALTO GROUP HOLDINGS INC.(Exact name of registrant as specified in its charter)NEVADA(State or other jurisdiction of incorporation or organization)110 Wall Street11th FloorNew York, New York 10005-3198(Address of principal executive offices, including zip code.)212-709-8036(telephone number, including area code)

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 last 90 days.YES [X]    NO [   ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of large accelerated filer, accelerated filer, non-accelerated filer, and smaller reporting company in Rule 12b-2 of the Exchange Act.

Large accelerated filer
     [   ]
     Accelerated filer
     [   ]Non-accelerated filer
     [   ]
     Smaller reporting company
     [X]


Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).YES [X]    NO [   ]

State the number of shares outstanding of each of the issuers classes of common equity, as of the latest practicable date: 9,960,000 as of October 14, 2008.



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PART I  FINANCIAL INFORMATION

ITEM 1.      FINANCIAL STATEMENTS

Alto Group Holdings Inc.(An Exploration Stage Company)Balance Sheets(Expressed in US Dollars)August 31,
     
     
     November 30,2008
     
     
     2007(Unaudited)ASSETSCurrent AssetsCash and cash equivalents
     $
     -
     
     $
     40,025Total current assets
     
     -
     
     
     40,025Mineral property acquisition costs, less reservefor impairment of $6,500 and $0, respectively
     
     -
     
     
     -Total Assets
     $
     -
     
     $
     40,025LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY)Current LiabilitiesNegative bank account balance
     $
     440
     
     $
     -Accounts payable and accrued liabilities
     
     2,791
     
     
     1,979Due to related party
     
     3,188
     
     
     318Total current liabilities
     
     6,419
     
     
     2,297Stockholders' Equity (Deficiency)Preferred Stock, $0.00001 par value;authorized 100,000,000 shares, none issued and
     
     -
     
     
     -outstandingCommon Stock, $0.00001 par value;authorized 100,000,000 shares,issued and outstanding 9,960,000 shares
     
     100
     
     
     100Additional paid-in capital
     
     55,100
     
     
     47,900Subscriptions receivable
     
     -
     
     
     (4,500
     )Deficit accumulated during the exploration stage
     
     (61,619
     )
     
     (5,772
     )Total stockholders' equity (deficiency)
     
     (6,419
     )
     
     37,728Total Liabilities and Stockholders' Equity (Deficiency)
     $
     -
     
     $
     40,025See notes to financial statements.


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Alto Group Holdings Inc.(An Exploration Stage Company)Statements of Operations(Expressed in US Dollars)(Unaudited)Period fromSeptember 21,For the three
     
     
     For the nine
     
     
     2007 (Date ofmonths ended
     
     
     months ended
     
     
     Inception) toAugust 31,
     
     
     August 31,
     
     
     August 31,2008
     
     
     2008
     
     
     2008Revenue
     $
     -
     
     $
     -
     
     $
     -Costs and expensesExploration and carrying costs
     
     125
     
     
     2,625
     
     
     2,625General and administrative
     
     4,610
     
     
     39,522
     
     
     42,894Donated services
     
     2,400
     
     
     7,200
     
     
     9,600Impairment of mineral property acquisition costs
     
     -
     
     
     6,500
     
     
     6,500Total costs and expenses
     
     7,135
     
     
     55,847
     
     
     61,619Net Loss
     $
     (7,135
     )
     $
     (55,847
     )
     $
     (61,619
     )Net loss per shareBasic and diluted
     $
     (0.00
     )
     $
     (0.01
     )Weighted Average Shares OutstandingBasic and Diluted
     
     9,960,000
     
     
     9,960,000See notes to financial statements.




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Alto Group Holdings Inc.(An Exploration Stage Company)Statements of Stockholders' Equity (Deficiency)For the Period September 21, 2007 (Inception) to August 31, 2008(Expressed in US Dollars)DeficitAccumulated
     
     
     TotalCommon Stock,
     
     Additional
     
     
     
     
     During the
     
     
     Stockholders$0.00001 par value
     
     paid-in
     
     Subscriptions
     
     
     Exploration
     
     
     EquityShares
     
     Amount
     
     capital
     
     Receivable
     
     
     Stage
     
     
     (Deficiency)Common shares sold for cash at $0.001 per share
     6,000,000
     $
     60
     $
     5,940
     $
     -
     
     $
     -
     
     $
     6,000Common shares sold for cash at $0.01 per share
     3,960,000
     
     40
     
     39,560
     
     (4,500
     )
     
     -
     
     
     35,100Donated services and expenses
     -
     
     -
     
     2,400
     
     -
     
     
     -
     
     
     2,400Net Loss
     -
     
     -
     
     -
     
     -
     
     
     (5,772
     )
     
     (5,772
     )Balance - November 30, 2007
     9,960,000
     $
     100
     $
     47,900
     $
     (4,500
     )
     $
     (5,772
     )
     $
     37,728Unaudited:Common stock subscriptions collected
     -
     
     -
     
     -
     
     4,500
     
     
     -
     
     
     4,500Donated services and expenses
     -
     
     -
     
     2,400
     
     -
     
     
     -
     
     
     2,400Net Loss
     -
     
     -
     
     -
     
     -
     
     
     (31,039
     )
     
     (31,039
     )Balance - February 29, 2008
     9,960,000
     $
     100
     $
     50,300
     $
     -
     
     $
     (36,811
     )
     $
     13,589Unaudited:Donated services and expenses
     -
     
     -
     
     2,400
     
     -
     
     
     -
     
     
     2,400Net Loss
     -
     
     -
     
     -
     
     -
     
     
     (17,673
     )
     
     (17,673
     )Balance - May 31, 2008
     9,960,000
     $
     100
     $
     52,700
     $
     -
     
     $
     (54,484
     )
     $
     (1,684
     )Unaudited:Donated services and expenses
     -
     
     -
     
     2,400
     
     -
     
     
     -
     
     
     2,400Net Loss
     -
     
     -
     
     -
     
     -
     
     
     (7,135
     )
     
     (7,135
     )Balance -August 31, 2008
     9,960,000
     
     100
     
     55,100
     
     -
     
     
     (61,619
     )
     
     (6,419
     )See notes to financial statements.






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Alto Group Holdings Inc.(An Exploration Stage Company)Statements of Cash Flows(Expressed in US Dollars)(Unaudited)Period fromSeptember 21,For the nine
     
     
     2007 (Date ofmonths ended
     
     
     Inception) toAugust 31,
     
     
     August 31,2008
     
     
     2008Cash Flows from Operating ActivitiesNet loss
     $
     (55,847
     )
     $
     (61,619
     )Adjustments to reconcile net lossto net cash provided by (used for) operating activitiesDonated services and expenses
     
     7,200
     
     
     9,600Impairment of mineral property acquisition costs
     
     6,500
     
     
     6,500Change in operating assets and liabilities:Negative bank account balance
     
     440
     
     
     440Accounts payable and accrued liabilities
     
     812
     
     
     2,791Net cash provided by (used for) operating activities
     
     (40,895
     )
     
     (42,288
     )Investing ActivitiesMineral property acquisition costs
     
     (6,500
     )
     
     (6,500
     )Net cash provided by (used for) investing activities
     
     (6,500
     )
     
     (6,500
     )Cash Flows from Financing ActivitiesIncrease in due to related party
     
     2,870
     
     
     3,188Proceeds from sale of common stock
     
     4,500
     
     
     45,600Net cash provided by financing activities
     
     7,370
     
     
     48,788Increase in cash
     
     (40,025
     )
     
     -Cash - beginning of period
     
     40,025
     
     
     -Cash - end of period
     $
     -
     
     $
     -Supplemental disclosures of cash flow information:Interest paid
     $
     -
     
     $
     -Income taxes paid
     $
     -
     
     $
     -


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Alto Group Holdings Inc.(An Exploration Stage Company)NOTES TO FINANCIAL STATEMENTSAugust 31, 2008(Unaudited)

|1. | Nature of Operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|  
|   | Alto Group Holdings Inc. (the Company) was incorporated in the State of Nevada on September 21, 2007. The Company is an Exploration Stage Company, as defined by Statement of Financial Accounting Standard (SFAS) No.7 Accounting and Reporting for Development Stage Enterprises. The Companys principal business is the acquisition and exploration of mineral resources. The Company has not presently determined whether its properties contain mineral reserves that are economically recoverable.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|  
|   | On March 21, 2008, the Company filed a Registration Statement on Form S-1 with the United States Securities and Exchange Commission (SEC) to register 3,960,000 shares of common stock for resale by existing stockholders of the Company at $0.01 per share until the shares are quoted on the OTC Bulletin Board, and thereafter at prevailing market prices. On April 9, 2008, the Registration Statement was declared effective by the SEC. The Company will not receive any proceeds from the resale of shares of common stock by the shareholders.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|  
|  
|2. | Interim Financial Information                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
|  
|   | The unaudited financial statements as of August 31, 2008 and for the three and nine months then ended and for the period September 21, 2007 (inception) to August 31, 2008 have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information and with instructions to Form 10-Q. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of August 31, 2008 and the results of operations and cash flows for the periods then ended. The financial data and other information disclosed in these notes to the interim financial statements related to these periods are unaudited. The results for the three month and nine month periods ended August 31, 2008 are not necessarily indicative of the results to be expected for any subsequent quarter or the entire year ending November 30, 2008. The balance sheet at November 30, 2007 has been derived from the audited financial statements at that date.
|  
|   | Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to the Securities and Exchange Commission's rules and regulations. These unaudited financial statements should be read in conjunction with our audited financial statements and notes thereto for the period September 21, 2007 (inception) to November 30, 2007 as included in our Form S-1 filed with the Securities and Exchange Commission on March 21, 2008.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
|  





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Alto Group Holdings Inc.(An Exploration Stage Company)NOTES TO FINANCIAL STATEMENTSAugust 31, 2008(Unaudited)

|3. | Related Party Balances/Transactions                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|  
|   | a)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|  
|   | b)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|  
|   | c)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|  
|  
|4. | Mineral Property                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
|  
|   | On December 14, 2007, the Company paid $6,500 for a 100% interest in a Mineral Claim located in Clark County, Nevada and $2,500 for a geological report conducted on the respective mining claim. In August 2008, an annual fee of $125 was paid for the claim. The cost of the mineral property was initially capitalized. At February 29, 2008, the Company recognized an impairment loss of $6,500, as it has not yet been determined whether there are proven or probable reserves on the property.
|  
|  
|5. | Common Stock                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|  
|   | a)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|  
|   | b)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|  
|  
|6. | Income Taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|  
|   | The provision for (benefit from) income taxes differs from the amount computed by applying the statutory United States federal income tax rate of 35% to income (loss) before income taxes. The sources of the difference follow:                                                                                                                                                                                                                                                                      
|  



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Alto Group Holdings Inc.(An Exploration Stage Company)NOTES TO FINANCIAL STATEMENTSAugust 31, 2008(Unaudited)

Period fromSeptember 21,For the nine
     
     
     2007 (Date ofmonths ended
     
     
     Inception) toAugust 31,
     
     
     August 31,2008
     
     
     2008Expected tax at 35%
     $
     (19,546
     )
     $
     (21,567
     )Donated services expenses
     
     2,520
     
     
     3,360Increase in valuationallowance
     
     17,026
     
     
     18,207Income tax provision
     $
     -
     
     $
     -


Significant components of the Companys deferred income tax assets are as follows:

August 31,
     
     
     November 30,2008
     
     
     2007Net operating losscarryforword
     $
     (18,207
     )
     $
     (1,180
     )Valuation allowance
     
     18,207
     
     
     1,180Net deferred tax assets
     $
     -
     
     $
     -


Based on managements present assessment, the Company has not yet determined it to be more likely than not that a deferred tax asset of $18,207 at August 31, 2008 attributable to the future utilization of the net operating loss carryforward of $52,019 will be realized. Accordingly, the Company has provided a 100% allowance against the deferred tax asset in the financial statements. The Company will continue to review this valuation allowance and make adjustments as appropriate. The $52,019 net operating loss carryforward expires $3,372 in year 2027, and $48,647 in year 2028.

Current tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, the amount available to offset future taxable income may be limited.



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ITEM 2.      MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.

This section of this report includes a number of forward- looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward-looking states are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

Plan of Operation

We are a start-up, exploration stage corporation and have not yet generated or realized any revenues from our business activities.

Our auditors have issued a going concern opinion. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay our bills. This is because we have not generated any revenues and no revenues are anticipated until we begin removing and selling minerals. Our success or failure will be determined by what we find under the ground.

To meet our need for cash we must raise money in order to operate. If we find mineralized material and it is economically feasible to remove the mineralized material, we will have to raise additional money through a subsequent private placement, public offering or through loans. We do not have enough money to conduct exploration activities on the property. Currently we have to find alternative sources of capital, like a second public offering, a private placement of securities, or loans from our sole officer or others.

Our sole officer and director may be unwilling to make any commitment to loan us any money except to cover expenses relating to reclamation if materialized material is not found at this time. At the present time, we have not made any arrangements to raise additional cash. If we can't raise additional money, we will cease activities entirely.

We have the right to conduct exploration activities on one property. Even if we complete our current exploration program and it is successful in identifying a mineral deposit, we will have to spend substantial funds on further drilling and engineering studies before we will know if we have a commercially viable mineral deposit, a reserve.

We will be conducting research in the form of exploration of the property subject to receipt of additional capital. Our exploration program is explained in as much detail as possible in the business section of our S-1 registration statement. We are not going to buy or sell any plant or significant equipment during the next twelve months. We will not buy any equipment until have located a reserve and we have determined it is economical to extract the minerals from the land.



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We do not intend to interest other companies in the property if we find mineralized materials. We intend to try to develop the reserves ourselves.

We do not intend to hire additional employees at this time. All of the work on the property will be conduct by unaffiliated independent contractors that we will hire. The independent contractors will be responsible for surveying, geology, engineering, exploration, and excavation. The geologists will evaluate the information derived from the exploration and excavation and the engineers will advise us on the economic feasibility of removing the mineralized material.

Milestones

The milestones are as follows:

1. Raise capital in order to operate.

2. Retain our consultant to manage the exploration of the property. - Maximum cost of $5,000. Time of retention 0-90 days.

3. Trenching. Trenching will cost approximately $14,000 and will be conducted by unrelated subcontractors. Trenching includes grid installation, metal detection, sample collecting and shipping the samples for testing.

4. Have an independent third party analyze the samples. We estimate that it will cost $2,000 to analyze the samples and will take 30 days.

We have no money at the present time and cannot operate until we raise additional capital.

Limited Operating History; Need for Additional Capital

There is no historical financial information about us upon which to base an evaluation of our performance. We are an exploration stage corporation and have not generated any revenues from activities. We cannot guarantee we will be successful in our business activities. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources, possible delays in the exploration of our properties, and possible cost overruns due to price and cost increases in services.

To become profitable and competitive, we have to conduct research and exploration of the property before we start production of any minerals we may find. We are seeking additional equity financing to provide for the capital required to implement our research and exploration phases.







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We have no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.

Liquidity and Capital Resources

Since inception, we have issued 9,960,000 shares of our common stock and received $45,600.

As of the date of this report, we appear to be insolvent and it appears we do not have capital to operate, but our president will be injecting more funds into the Company to keep it operational.

In September 2007, we issued 6,000,000 shares of common stock to our sole officer and director, Tareq Hinawy, pursuant to the exemption from registration contained in Regulation S of the Securities Act of 1933. The purchase price of the shares was $6,000. This was accounted for as an acquisition of shares. Tareq Hinawy covered some of our initial expenses for incorporation documents, administrative costs, and courier costs. The amount owed to Mr. Hinawy is non-interest bearing, unsecured and due on demand. Further the agreement with Mr. Hinawy is oral and there is no written document evidencing the agreement.

In December 2007, we issued 3,960,000 shares of common stock to 44 individuals in consideration of $39,600.

As of August 31, 2008, our total assets were $0 and our total liabilities were $6,419, including a negative bank balance of $440.

ITEM 3.      QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKETRISK.

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.













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ITEM 4.      CONTROLS AND PROCEDURES.

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures, as such term is defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 (the Exchange Act), that are designed to ensure that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms, and that such information is accumulated and communicated to our management, including our Principal Executive Officer and Principal Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. We conducted an evaluation under the supervision and with the participation of our Principal Executive Officer and Principal Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures as of the end of the period covered by this report pursuant to Rule 13a-15 of the Exchange Act. Based on this Evaluation, our Principal Executive Officer and Principal Financial Officer concluded that our Disclosure Controls were effective as of the end of the period covered by this report.

Changes in Internal Controls

We have also evaluated our internal controls for financial reporting, and there have been no significant changes in our internal controls or in other factors that could significantly affect those controls subsequent to the date of their last evaluation.

PART II. OTHER INFORMATION

ITEM 6.      EXHIBITS.

The following documents are included herein:

|Exhibit No. | Document Description                                                                    
|----------- | ----------------------------------------------------------------------------------------
|           
|31.1        | Certification of Principal Executive Officer and Principal Financial Officer pursuant to
|            | Section 302 of the Sarbanes-Oxley Act of 2002.                                          
|           
|32.1        | Certification of Chief Executive Officer and Chief Financial Officer pursuant to section
|            | 906 of the Sarbanes-Oxley Act of 2002.                                                  





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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following person on behalf of the Registrant and in the capacities on this 15thday of October, 2008.

ALTO GROUP HOLDINGS INC.BY:
     TAREQ HINAWYTareq Hinawy, President, Principal ExecutiveOfficer, Secretary, Treasurer, Principal FinancialOfficer, Principal Accounting Officer and solemember of the Board of Directors.
























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EXHIBIT INDEX

Exhibit No.
     Document Description31.1
     Certification of Principal Executive Officer and Principal Financial Officer pursuant toSection 302 of the Sarbanes-Oxley Act of 2002.32.1
     Certification of Chief Executive Officer and Chief Financial Officer pursuant to section906 of the Sarbanes-Oxley Act of 2002.


























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