| Delaware                                         | 80-0145732                                             |
|--------------------------------------------------|--------------------------------------------------------|
| (State                or other jurisdiction      | (I.R.S.                Employer Identification Number) |
| of                incorporation or organization) |                                                   |

| Large                accelerated filer o                     | Accelerated                filer o          |
|--------------------------------------------------------------|---------------------------------------------|
| Non-accelerated                filer o                       | Smaller                reporting company x. |
| (Do                not check if a smaller reporting company) |                                        |

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** **

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**MPM      ACQUISITION CORP.**

**-      INDEX -**

|                                               |                                                                                                                      | Page   |
|----------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------|--------|
| **PART                I - FINANCIAL INFORMATION:** |                                                                                                                      |
|                                               |                                                                                                                      |   |
| Item                1.                             | Financial                Statements:                                                                                      |   |
|                                               |                                                                                                                      |   |
|                                               | Balance                Sheet as of June 30, 2008 (Unaudited)                                                              | 1      |
|                                               |                                                                                                                      |   |
|                                               | Statement                of Operations (Unaudited) for the Three Months Ended June 30,                2008                | 2      |
|                                               | and                for the Period from February 4, 2008 (Inception) through June 30,                2008                  |   |
|                                               |                                                                                                                      |   |
|                                               | Statement                of Changes in Stockholder’s Equity for the Period from February 4,                2008     | 3      |
|                                               | (Inception)                through June 30, 2008 (Unaudited)                                                              |   |
|                                               |                                                                                                                      |   |
|                                               | Statement                of Cash Flows (Unaudited) for the Period from February 4,                2008                    | 4      |
|                                               | (Inception)                through June 30, 2008                                                                          |   |
|                                               |                                                                                                                      |   |
|                                               | Notes                to Financial Statements (Unaudited)                                                                  | 5      |
|                                               |                                                                                                                      |   |
| Item                2.                             | Management’s                Discussion and Analysis of Financial Condition and Results of                Operations | 6      |
|                                               |                                                                                                                      |   |
| Item                3.                             | Quantitative                and Qualitative Disclosures About Market Risk                                                 | 8      |
|                                               |                                                                                                                      |   |
| Item                4T.                            | Controls                and Procedures                                                                                    | 9      |
|                                               |                                                                                                                      |   |
| **PART                II - OTHER INFORMATION:**    |                                                                                                                      |
|                                               |                                                                                                                      |   |
| Item                1.                             | Legal                Proceedings                                                                                          | 9      |
|                                               |                                                                                                                      |   |
| Item                1A.                            | Risk                Factors                                                                                               | 9      |
|                                               |                                                                                                                      |   |
| Item                2.                             | Unregistered                Sales of Equity Securities and Use of Proceeds                                                | 9      |
|                                               |                                                                                                                      |   |
| Item                3.                             | Defaults                Upon Senior Securities                                                                            | 9      |
|                                               |                                                                                                                      |   |
| Item                4.                             | Submission                of Matters to a Vote of Security Holders                                                        | 9      |
|                                               |                                                                                                                      |   |
| Item                5.                             | Other                Information                                                                                          | 9      |
|                                               |                                                                                                                      |   |
| Item                6.                             | Exhibits                                                                                                                  | 10     |
|                                               |                                                                                                                      |   |
| Signatures                                         | 11                                                                                                                        |

----

**PART      I - FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

| **MPM                Acquisition Corp.**         |
|--------------------------------------------------|
| **(A                Development Stage Company)** |
| **Balance                Sheet**                 |
| **June                30, 2008**                 |
| **(Unaudited)**                                  |

| **Assets**                                                            |   |   |    |
|-----------------------------------------------------------------------|--------|--------|---------|
| Current                Assets:                                        |   |   |    |   |
| Cash                                                                  |   | $      | 6,996   |   |
| Prepaid                expenses                                       |   |   | 6,000   |   |
|                                                                  |   |   |    |   |
| Total                Assets                                           |   | $      | 12,996  |   |
|                                                                  |   |   |    |   |
|                                                                  |   |   |    |   |
| **Liabilities                and Stockholder's Equity**               |   |   |    |   |
| Current                Liabilities:                                   |   |   |    |   |
| Accounts                payable and accrued expenses                  |   | $      | 4,477   |   |
|                                                                  |   |   |    |   |
| Stockholder's                Equity                                   |   |   |    |   |
| Preferred                stock - $.0001 par value - 10,000,000 shares |   |   | -       |   |
| authorized;                no shares issued and outstanding           |   |   |    |   |
| Common                stock - $.0001 par value - 100,000,000 shares   |   |   | 500     |   |
| authorized;                5,000,000 shares issued and outstanding    |   |   |    |   |
| Additional                paid-in capital                             |   |   | 49,500  |   |
| (Deficit)                accumulated during the development stage     |   |   | (41,481 | ) |
|                                                                  |   |   |    |   |
| Total                Stockholder's Equity                             |   |   | 8,519   |   |
|                                                                  |   |   |    |   |
| Total                Liabilities and Stockholder's Equity             |   | $      | 12,996  |   |

*See      accompanying notes to the financial statements*

----

| **MPM                Acquisition Corp.****(A                Development Stage Company)****Statement                of Operations****(Unaudited)** |
|---------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                                                 |   |                                                |      |                                                                                           |   |
|------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------|-----------|------------------------------------------------------------------------------------------------|--------|
|                                                                                                 |   | **Three                Months Ended June 30, 2008** |      | **Period                February 4, 2008 (Inception) through****June                30, 2008** |   |
|                                                                                                 |   |                                                |      |                                                                                           |   |
|                                                                                                 |   |                                                |      |                                                                                           |   |
| General                and Administrative Expenses                                                   |   | $                                                   | 18,371    |                                                                                           | $      | 41,481 |   |
|                                                                                                 |   |                                                |      |                                                                                           |   |   |   |
| Net                (Loss)                                                                            |   | $                                                   | (18,371   | )                                                                                              | $      | (41,481 | ) |
|                                                                                                 |   |                                                |      |                                                                                           |   |   |   |
|                                                                                                 |   |                                                |      |                                                                                           |   |   |   |
| Basic                and Diluted (Loss) per Share                                                    |   |                                                | *         |                                                                                           |   | * |   |
|                                                                                                 |   |                                                |      |                                                                                           |   |   |   |
| Basic                and Diluted Weighted Average Number of Common Shares                Outstanding |   |                                                | 5,000,000 |                                                                                           |   | 5,000,000 |   |

|                                      |   |   |   |   |   |   |   |
|-------------------------------------------|--------|--------|--------|--------|--------|--------|--------|
| *                Less than $.01 per share |   |   |   |   |   |   |   |

*See      accompanying notes to the financial statements*

----

| **MPM                Acquisition Corp.**                                                    |
|---------------------------------------------------------------------------------------------|
| **(A                Development Stage Company)**                                            |
| **Statement                of Changes in Stockholder's Equity**                             |
| **Period                February 4, 2008 (Inception) through June 30,                2008** |
| **(Unaudited)**                                                                             |

|                                    |   |                        |      |    |   |        |   | (Deficit)                 |   |   |   |
|-----------------------------------------|--------|-----------------------------|-----------|---------|--------|-------------|--------|---------------------------|--------|--------|--------|
|                                    |   |                        |      |    |   |        |   | Accumulated               |   |   |   |
|                                    |   |                        |      |    |   | Additional  |   | During                the |   |   |   |
|                                    |   | Common                Stock |      | Paid-in |   | Development |   | Stockholder's             |   |
|                                    |   | Shares                      |      | Amount  |   | Capital     |   | Stage                     |   | Equity |   |
|                                    |   |                        |      |    |   |        |   |                      |   |   |   |
|                                    |   |                        |      |    |   |        |   |                      |   |   |   |
| Issuance                of Common Stock |   |                        | 5,000,000 |    | $      | 500         |   | $                         | 49,500 |   | $      | - |   | $ | 50,000 |   |
|                                    |   |                        |      |    |   |        |   |                      |   |   |   |   |   |   |   |   |
| Net                (Loss)               |   |                        | -         |    |   | -           |   |                      | -      |   |   | (41,481 | ) |   | (41,481 | ) |
|                                    |   |                        |      |    |   |        |   |                      |   |   |   |   |   |   |   |   |
| Balance,                June 30, 2008   |   |                        | 5,000,000 |    | $      | 500         |   | $                         | 49,500 |   | $      | (41,481 | ) | $ | 8,519 |   |

*See      accompanying notes to the financial statements*

----

| **MPM                Acquisition Corp.****(A                Development Stage Company)****Statement                of Cash Flows****(Unaudited)** |
|---------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                  |   | **Period****February                4, 2008****(Inception)                through****June                30, 2008** |    |
|-----------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------------------------------------|---------|
|                                                                  |   |                                                                                                                |    |
|                                                                  |   |                                                                                                                |    |
| Cash                Flows from Operating Activities                   |   |                                                                                                                |    |
| Net                (Loss)                                             |   | $                                                                                                                   | (41,481 | ) |
| Adjustment                to reconcile net (loss) to net cash used in |   |                                                                                                                |    |   |
| operating                activities:                                  |   |                                                                                                                |    |   |
| Increase                in prepaid expenses                           |   |                                                                                                                | (6,000  | ) |
| Increase                in accounts payable and accrued expenses      |   |                                                                                                                | 4,477   |   |
|                                                                  |   |                                                                                                                |    |   |
| Net                Cash Used in Operating Activities                  |   |                                                                                                                | (43,004 | ) |
|                                                                  |   |                                                                                                                |    |   |
| Cash                Flows from Financing Activities                   |   |                                                                                                                |    |   |
| Proceeds                from issuance of common stock                 |   |                                                                                                                | 50,000  |   |
|                                                                  |   |                                                                                                                |    |   |
| Increase                in cash                                       |   |                                                                                                                | 6,996   |   |
|                                                                  |   |                                                                                                                |    |   |
| Cash,                beginning of period                              |   |                                                                                                                | -       |   |
|                                                                  |   |                                                                                                                |    |   |
| Cash,                end of period                                    |   | $                                                                                                                   | 6,996   |   |

*See      accompanying notes to the financial statements*

----

**MPM      Acquisition Corp.**

**(A      Development Stage Company)**

**Notes      to Financial Statements**

**Note      1 - Development Stage Company**
**:**

**Note      2 - Summary of Accounting Policies**
**:**

**Note      3 - Going Concern:**

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**Item      2. Management’s Discussion and Analysis of Financial Condition and Results of      Operations. **

***Forward      Looking Statement Notice***

***Description      of Business***

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|  | (i) | filing                Exchange Act reports, and |
|--|-----|-------------------------------------------------|

|  | (ii) | investigating,                analyzing and consummating an acquisition.   |
|--|------|--------------------------------------------------------------------------------------|

***Liquidity      and Capital Resources***

----

|                                                 | For                the Period from February 4, 2008 (Inception)                through June 30, 2008 |
|------------------------------------------------------|------------------------------------------------------------------------------------------------------|
| Net                cash used in operating activities | $(43,004)                                                                                            |
| Net                cash used in investing activities | $0                                                                                                   |
| Net                cash from financing activities    | $50,000                                                                                              |
| Net                effect on cash                    | $6,996                                                                                               |

***Results      of Operations***

***Off-Balance      Sheet Arrangements***
** **

** **

***Contractual      Obligations***

**Item      3. Quantitative and Qualitative Disclosures About Market      Risk.**

----

**Item      4T. Controls and Procedures.**

***Evaluation      of Disclosure Controls and Procedures***

***Changes      in Internal Controls***

**PART      II — OTHER INFORMATION**

**Item      1. Legal Proceedings.**

**Item      1A. Risk Factors.**

**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.**

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**Item      6. Exhibits.**

| (a) | Exhibits                required by Item 601 of Regulation                S-K. |
|-----|--------------------------------------------------------------------------------|

| Exhibit    | Description                                                                                                                                                                                                                                                                                                                                      |
|------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ---------- | ---------------                                                                                                                                                                                                                                                                                                                                  |
|       |                                                                                                                                                                                                                                                                                                                                             |
| *3.1       | Certificate                of Incorporation, as filed with the Delaware Secretary of State on                February 4, 2008.                                                                                                                                                                                                                   |
|       |                                                                                                                                                                                                                                                                                                                                             |
| *3.2       | By-Laws.                                                                                                                                                                                                                                                                                                                                         |
|       |                                                                                                                                                                                                                                                                                                                                             |
| 31.1       | Certification                of the Company’s Principal Executive Officer and Principal Financial                Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002,                with                respect to the registrant’s Quarterly Report on Form 10-Q for the quarter                ended June 30, 2008. |
|       |                                                                                                                                                                                                                                                                                                                                             |
| 32.1       | Certification                of the Company’s Principal Executive Officer and Principal Financial                Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to                Section                906 of the Sarbanes-Oxley Act of                2002.                                                            |

| * | Filed                as an exhibit to the Company’s Registration Statement on Form 10, as filed                with the SEC on April 16, 2008 and incorporated herein by this                reference. |
|---|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

|                                |                                                                           |                              |
|-------------------------------------|--------------------------------------------------------------------------------|-----------------------------------|
| Dated:              August 14, 2008 | **MPM              ACQUISITION CORP.**                                         |
|                           |                                                                      |                         |
|                                | By:                                                                  | /s/              Steven St. Peter |
|                                |       Steven              St.              Peter |
|                                |                    President and Director             |

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