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

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

** **

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**MPM      ACQUISITION CORP.**

**-      INDEX -**

|                                                     |                                                                                                                         | Page    |
|----------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------|---------|
| **PART                I – FINANCIAL INFORMATION:** |                                                                                                                         |
|                                                     |                                                                                                                         |    |
| Item                1.                                   | Financial                Statements:                                                                                         | 1  |
|                                                     |                                                                                                                         |    |
|                                                     | Balance                Sheet as of September 30, 2008 (Unaudited)                                                            | 1  |
|                                                     |                                                                                                                         |    |
|                                                     | Statement                of Operations (Unaudited) for the Three Months Ended September 30,                2008              | 2  |
|                                                     | and                for the Period from February 4, 2008 (Inception) through September                30,                2008 |    |
|                                                     |                                                                                                                         |    |
|                                                     | Statement                of Changes in Stockholder’s Equity for the Period from February 4,                2008        | 3  |
|                                                     | (Inception)                through September 30, 2008 (Unaudited)                                                            |    |
|                                                     |                                                                                                                         |    |
|                                                     | Statements                of Cash Flows (Unaudited) for the Period from February 4,                2008                      | 4  |
|                                                     | (Inception)                through September 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**

**September      30, 2008**

**(Unaudited)**

| **Assets**                                                                                                                                            |   |   |    |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|---------|--------|
| Current                Assets:                                                                                                                        |   |   |    |   |
| Cash                                                                                                                                                  |   | $      | 100     |   |
| Prepaid                expenses                                                                                                                       |   |   | 4,500   |   |
|                                                                                                                                                  |   |   |    |   |
| Total                Assets                                                                                                                           |   | $      | 4,600   |   |
|                                                                                                                                                  |   |   |    |   |
| **Liabilities                and Stockholder's Equity**                                                                                               |   |   |    |   |
| Current                Liabilities:                                                                                                                   |   |   |    |   |
| Accounts                payable and accrued expenses                                                                                                  |   | $      | 3,125   |   |
|                                                                                                                                                  |   |   |    |   |
| 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 authorized; 5,000,000                shares                issued and outstanding |   |   | 500     |   |
| Additional                paid-in capital                                                                                                             |   |   | 49,500  |   |
| (Deficit)                accumulated during the development stage                                                                                     |   |   | (48,525 | )      |
|                                                                                                                                                  |   |   |    |   |
| Total                Stockholder's Equity                                                                                                             |   |   | 1,475   |   |
|                                                                                                                                                  |   |   |    |   |
| Total                Liabilities and Stockholder's Equity                                                                                             |   | $      | 4,600   |   |

*See      accompanying notes to the financial statements*

----

**MPM      Acquisition Corp.**

**(A      Development Stage Company)**

**Statement      of Operations**

**(Unaudited)**

|                                                                                                 |   | **Three****Months****Ended****September****30, 2008** |      | **Period****February 4,****2008 (Inception)****through****September 30,****2008** |   |
|------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------|-----------|--------------------------------------------------------------------------------------------------|--------|
|                                                                                                 |   |                                                       |      |                                                                                             |   |
| General                and Administrative Expenses                                                   |   | $                                                          | 7,044     |                                                                                             | $      | 48,525 |   |
|                                                                                                 |   |                                                       |      |                                                                                             |   |   |   |
| Net                (Loss)                                                                            |   | $                                                          | (7,044    | )                                                                                                | $      | (48,525 | ) |
|                                                                                                 |   |                                                       |      |                                                                                             |   |   |   |
| Basic                and Diluted (Loss) per Share                                                    |   |                                                       | *         |                                                                                             |   | * |   |
|                                                                                                 |   |                                                       |      |                                                                                             |   |   |   |
| Basic                and Diluted Weighted Average Number of Common Shares                Outstanding |   |                                                       | 5,000,000 |                                                                                             |   | 5,000,000 |   |

*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 September 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)                  |   |              | -         |               |   | -           |   |            | -      |   |   | (48,525 | ) |   | (48,525 | ) |
|                                       |   |              |      |               |   |        |   |            |   |   |   |   |   |   |   |   |
| Balance,                September 30, 2008 |   |              | 5,000,000 |               | $      | 500         |   | $               | 49,500 |   | $      | (48,525 | ) | $ | 1,475 |   |

*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****September****30,                2008** |    |
|------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------------------|---------|
| Cash                Flows from Operating Activities                                                        |   |                                                                                                               |    |   |
| Net                (Loss)                                                                                  |   | $                                                                                                                  | (48,525 | ) |
| Adjustment                to reconcile net (loss) to net cash used in operating                activities: |   |                                                                                                               |    |   |
| Increase                in prepaid expenses                                                                |   |                                                                                                               | (4,500  | ) |
| Increase                in accounts payable and accrued expenses                                           |   |                                                                                                               | 3,125   |   |
|                                                                                                       |   |                                                                                                               |    |   |
| Net                Cash Used in Operating Activities                                                       |   |                                                                                                               | (49,900 | ) |
|                                                                                                       |   |                                                                                                               |    |   |
| Cash                Flows from Financing Activities                                                        |   |                                                                                                               |    |   |
| Proceeds                from issuance of common stock                                                      |   |                                                                                                               | 50,000  |   |
|                                                                                                       |   |                                                                                                               |    |   |
| Increase                in cash                                                                            |   |                                                                                                               | 100     |   |
|                                                                                                       |   |                                                                                                               |    |   |
| Cash,                beginning of period                                                                   |   |                                                                                                               | -       |   |
|                                                                                                       |   |                                                                                                               |    |   |
| Cash,                end of period                                                                         |   | $                                                                                                                  | 100     |   |

*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:**

----

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

***Forward      Looking Statement Notice***

***Description      of Business***

----

|  | (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 September 30, 2008 |    |
|------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------|---------|
| Net                cash used in operating activities |   | $                                                                                                                            | (49,900 | ) |
| Net                cash used in investing activities |   | $                                                                                                                            | 0       |   |
| Net                cash from financing activities    |   | $                                                                                                                            | 50,000  |   |
| Net                effect on cash                    |   | $                                                                                                                            | 100     |   |

***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.**

----

**Item      6. Exhibits.**

|   | 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 September 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:                November 10, 2008 | **MPM                ACQUISITION CORP.** |
|-----------------------------------------|------------------------------------------|
|                                    |                                     |   |
|                                    | By:                                      | /s/                Steven St. Peter |
|                                    |                                     | Steven                St. Peter |
|                                    |                                     | President                and Director |

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