**AMENDMENT        NO. 1 TO FORM 10-QSB**

**Summit      Environmental Corporation, Inc.**

| Texas(state                of incorporation) | 333-48659(Commission                File Number) | 73-1537206(IRS                Employer I.D.                Number) |
|----------------------------------------------|--------------------------------------------------|--------------------------------------------------------------------|

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**TABLE      OF CONTENTS**

|                                                                                                      | Page   |
|-----------------------------------------------------------------------------------------------------------|--------|
|                                                                                                      |   |
| PART                  I - FINANCIAL INFORMATION                                                           | 3      |
| Item                  1. Financial Statements                                                             | 3      |
| Item                  2. Management’s Discussion and Analysis or Plan of                  Operation | 14     |
| Item                  3. Controls and Procedures                                                          | 18     |
|                                                                                                      |   |
| PART                  II - OTHER INFORMATION                                                              | 18     |
| Item                  1. Legal Proceedings                                                                | 18     |
| Item                  2. Unregistered Sales of Equity Securities                                          | 19     |
| Item                  6. Exhibits and Reports on Form 8-K                                                 | 19     |
|                                                                                                      |   |
| SIGNATURES                                                                                                | 21     |

----

**PART      I - FINANCIAL INFORMATION**

**Item        1.  **
****Financial        Statements****

| Condensed                Balance Sheets March 31, 2005 (Unaudited) and December 31, 2004                (Audited) | 4 |
|-------------------------------------------------------------------------------------------------------------------|---|
| Statements                of Operations (Unaudited) Three Months Ended March 31, 2005 and                2004     | 5 |
| Statements                of Cash Flows (Unaudited) Three Months Ended March 31, 2005 and                2004     | 6 |
| Notes                to Financial Statements(Unaudited)                                                           | 7 |

----

|                                                                            |   | March                      31, 2005 (Unaudited) |       | December                      31, 2004 (Audited) |   |
|---------------------------------------------------------------------------------|--------|-------------------------------------------------|------------|--------------------------------------------------|--------|
| **Assets**                                                                      |   |                                            |       |                                             |   |
| **Current                      Assets**                                         |   |                                            |       |                                             |   |   |   |
| Cash                      and Cash Equivalents                                  |   | $                                               | 383,764    |                                             | $      | 460,257 |   |
| Accounts                      Receivable, less allowance for doubtful           |   |                                            |       |                                             |   |   |   |
| accounts                      of $172,678                                       |   |                                            | 43,706     |                                             |   | 63,479 |   |
| Inventory                                                                       |   |                                            | 488,185    |                                             |   | 352,108 |   |
| Prepaid                      Expenses                                           |   |                                            | 153,053    |                                             |   | 157,409 |   |
| Total                      Current Assets                                       |   |                                            | 1,068,708  |                                             |   | 1,033,253 |   |
|                                                                            |   |                                            |       |                                             |   |   |   |
| **Property                      and Equipment at Cost**                         |   |                                            |       |                                             |   |   |   |
| Property                      and Equipment                                     |   |                                            | 80,636     |                                             |   | 80,636 |   |
| Leasehold                      Improvements                                     |   |                                            | 13,877     |                                             |   | 13,877 |   |
| Accumulated                      Depreciation and Amortization                  |   |                                            | (57,211    | )                                                |   | (54,406 | ) |
| Net                      Property and Equipment                                 |   |                                            | 37,302     |                                             |   | 40,107 |   |
|                                                                            |   |                                            |       |                                             |   |   |   |
| **Other                      Assets**                                           |   |                                            |       |                                             |   |   |   |
| Prepaid                      Royalties                                          |   |                                            | 483,939    |                                             |   | 490,095 |   |
| Deposits                                                                        |   |                                            | 2,180      |                                             |   | 2,180 |   |
| Patents                      - net of accumulated amortization                  |   |                                            |       |                                             |   |   |   |
| of                      $1,007,543 and $969,800                                 |   |                                            | 1,367,457  |                                             |   | 1,405,200 |   |
| Licenses                      - net of accumulated amortization                 |   |                                            |       |                                             |   |   |   |
| of                      $44,281 and $41,440                                     |   |                                            | 131,439    |                                             |   | 134,280 |   |
| Total                      Other Assets                                         |   |                                            | 1,985,015  |                                             |   | 2,031,755 |   |
|                                                                            |   |                                            |       |                                             |   |   |   |
| **Total                      Assets**                                           |   | $                                               | 3,091,025  |                                             | $      | 3,105,115 |   |
|                                                                            |   |                                            |       |                                             |   |   |   |
| **Liabilities                      and Stockholders' Equity**                   |   |                                            |       |                                             |   |   |   |
| **Current                      Liabilities**                                    |   |                                            |       |                                             |   |   |   |
| Accounts                      Payable                                           |   | $                                               | 243,442    |                                             | $      | 141,130 |   |
| Notes                      Payable                                              |   |                                            | 50,000     |                                             |   |   |   |
| Accrued                      Liabilities                                        |   |                                            | 42,942     |                                             |   | 38,045 |   |
| Total                      Current Liabilities                                  |   |                                            | 336,384    |                                             |   | 179,175 |   |
|                                                                            |   |                                            |       |                                             |   |   |   |
|                                                                            |   |                                            |       |                                             |   |   |   |
| **Stockholders'                      Equity**                                   |   |                                            |       |                                             |   |   |   |
| Preferred                      stock, par value $.001; 10,000,000               |   |                                            |       |                                             |   |   |   |
| shares                      authorized, no shares issued                        |   |                                            |       |                                             |   |   |   |
| Common                      stock, par value $.001; 40,000,000                  |   |                                            |       |                                             |   |   |   |
| shares                      authorized, 23,249,344 and 23,209,344 shares issued |   |                                            | 23,260     |                                             |   | 23,220 |   |
| Additional                      Paid in Capital                                 |   |                                            | 10,154,293 |                                             |   | 10,144,383 |   |
| Accumulated                      Deficit                                        |   |                                            | (7,397,912 | )                                                |   | (7,216,663 | ) |
| Treasury                      Stock - 10,000 shares                             |   |                                            | (25,000    | )                                                |   | (25,000 | ) |
| Total                      Stockholders' Equity                                 |   |                                            | 2,754,641  |                                             |   | 2,925,940 |   |
|                                                                            |   |                                            |       |                                             |   |   |   |
| **Total                      Liabilities and Stockholders' Equity**             |   | $                                               | 3,091,025  |                                             | $      | 3,105,115 |   |

----

**(Unaudited)**

|                                                           |   | **Three                  Months Ended** |       |
|----------------------------------------------------------------|--------|-----------------------------------------|------------|
|                                                           |   | **March                  31,**          |       |
|                                                           |   | **2005**                                |       | **2004** |   |
|                                                           |   |                                    |       |   |   |
| **Sales**                                                      |   | $                                       | 209,878    |   | $ | 42,028 |   |
| **Returns                  and Allowances**                    |   |                                    | --         |   |   | -- |   |
| **Net                  Sales**                                 |   |                                    | 209,878    |   |   | 42,028 |   |
|                                                           |   |                                    |       |   |   |   |   |
| **Cost                  of Sales**                             |   |                                    |       |   |   |   |   |
| Cost                  of sales                                 |   |                                    | 131,491    |   |   | 17,693 |   |
|                                                           |   |                                    |       |   |   |   |   |
| **Gross                  Profit**                              |   |                                    | 78,387     |   |   | 24,335 |   |
|                                                           |   |                                    |       |   |   |   |   |
| **Operating                  Expenses**                        |   |                                    |       |   |   |   |   |
| Selling,                  general, and administrative expenses |   |                                    | 214,205    |   |   | 162,354 |   |
| Amortization                                                   |   |                                    | 40,584     |   |   | 40,584 |   |
| Depreciation                                                   |   |                                    | 2,805      |   |   | 2,805 |   |
| Total                  operating expense                       |   |                                    | 257,594    |   |   | 205,743 |   |
|                                                           |   |                                    |       |   |   |   |   |
| **Net                  Earnings (Loss) from Operations**       |   |                                    | (179,207   | ) |   | (181,408 | ) |
|                                                           |   |                                    |       |   |   |   |   |
| **Other                  Income (Expense)**                    |   |                                    |       |   |   |   |   |
| Interest                  income                               |   |                                    | 1,105      |   |   | 73 |   |
| Interest                  expense                              |   |                                    | (807       | ) |   | (691 | ) |
| Miscellaneous                                                  |   |                                    | (2,340     | ) |   | (2,089 | ) |
| Total                  other income (expense)                  |   |                                    | (2,042     | ) |   | (2,707 | ) |
|                                                           |   |                                    |       |   |   |   |   |
| **Net                  Loss**                                  |   | $                                       | (181,249   | ) | $ | (184,115 | ) |
|                                                           |   |                                    |       |   |   |   |   |
|                                                           |   |                                    |       |   |   |   |   |
| **Net                  Earnings (Loss) per Share**             |   | $                                       | (0.01      | ) | $ | (0.01 | ) |
|                                                           |   |                                    |       |   |   |   |   |
| **Weighted                  Average Shares**                   |   |                                    | 23,233,177 |   |   | 18,222,157 |   |
|                                                           |   |                                    |       |   |   |   |   |

----

|                                                                                                                    |   | **Three                  Months Ended** |     |
|-------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------|----------|
|                                                                                                                    |   | **March                  31,**          |     |
|                                                                                                                    |   | **2005**                                |     | **2004** |   |
|                                                                                                                    |   |                                    |     |   |   |
| **Cash                  Flows from Operating Activities**                                                               |   |                                    |     |   |   |
| Net                  loss                                                                                               |   | $                                       | (181,249 | ) | $ | (184,115 | ) |
| Adjustments                    to reconcile net earnings (loss) to cash used in operating                    activities |   |                                    |     |   |   |   |   |
| Amortization                                                                                                            |   |                                    | 40,584   |   |   | 40,584 |   |
| Depreciation                                                                                                            |   |                                    | 2,805    |   |   | 2,805 |   |
| Common                  stock and options issued for services                                                           |   |                                    | 9,950    |   |   | 9,625 |   |
| Change                  in assets and liabilities                                                                       |   |                                    |     |   |   |   |   |
| Accounts                  receivable                                                                                    |   |                                    | 19,773   |   |   | (25,652 | ) |
| Inventory                                                                                                               |   |                                    | (136,077 | ) |   | (34,267 | ) |
| Prepaid                  expenses and deposits                                                                          |   |                                    | 10,512   |   |   | 7,142 |   |
| Accounts                  payable                                                                                       |   |                                    | 102,312  |   |   | 17,417 |   |
| Accrued                  liabilities                                                                                    |   |                                    | 4,897    |   |   | 638 |   |
| Net                  cash used in operating activities                                                                  |   |                                    | (126,493 | ) |   | (165,823 | ) |
|                                                                                                                    |   |                                    |     |   |   |   |   |
| **Cash                  Flows from Investing Activities**                                                               |   |                                    |     |   |   |   |   |
| Acquisition                  of property and equipment                                                                  |   |                                    | --       |   |   | (117 | ) |
| Net                  cash used in investing activities                                                                  |   |                                    | --       |   |   | (117 | ) |
|                                                                                                                    |   |                                    |     |   |   |   |   |
| **Cash                  Flows from Financing Activities**                                                               |   |                                    |     |   |   |   |   |
| Loan                  proceeds                                                                                          |   |                                    | 50,000   |   |   | -- |   |
| Proceeds                  from sale of stock                                                                            |   |                                    | --       |   |   | 128,000 |   |
| Net                  cash provided by financing activities                                                              |   |                                    | 50,000   |   |   | 128,000 |   |
|                                                                                                                    |   |                                    |     |   |   |   |   |
| **Net                  Increase (Decrease) in Cash**                                                                    |   |                                    | (76,493  | ) |   | (37,940 | ) |
|                                                                                                                    |   |                                    |     |   |   |   |   |
| Cash                  - Beginning of Period                                                                             |   |                                    | 460,257  |   |   | 114,054 |   |
|                                                                                                                    |   |                                    |     |   |   |   |   |
| Cash                  - End of Period                                                                                   |   | $                                       | 383,764  |   | $ | 76,114 |   |
|                                                                                                                    |   |                                    |     |   |   |   |   |
| **Supplemental                  cash flow information**                                                                 |   |                                    |     |   |   |   |   |
| Cash                  paid for interest                                                                                 |   | $                                  | --       |   | $  | -- |   |
| Cash                  paid for income taxes                                                                             |   |                                    | --       |   |   | -- |   |
|                                                                                                                    |   |                                    |     |   |   |   |   |

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| 1. | SIGNIFICANT                ACCOUNTING POLICIES |
|----|------------------------------------------------|

|  | Summit                Environmental Corporation, Inc. (the “company”) was organized in                accordance with the Business Corporation Act of the State of Texas                on                February 2, 1998, for the purpose of merging (the “merger”) with Summit                Technologies, Inc., a Texas corporation. The company continued to                exist as                the surviving corporation under its present name pursuant to the                provisions of the Texas Business Corporation Act. The merger was                effected                on December 2, 1998 as a tax-free reorganization accounted for as                a                pooling of interests. |
|--|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | The                company markets fire suppression materials, environmentally safe                cleaning                chemicals, and natural, botanical cosmetic products. The products                are                proprietary or are under exclusive license. Marketing efforts include                “infomercials” and other television and radio promotion, videotapes, and                personal demonstrations. Products are marketed domestically and                internationally. |
|--|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | Revenue Recognition |
|--|--------------------------|

*        "Revenue Recognition"*
*        "Revenue Recognition in Financial Statements",*

----

|  | Cash                and cash equivalents |
|--|------------------------------------------|

|  | The                company maintains cash balances at financial institutions located                in                Longview, Texas, which at times may exceed federally insured limits.                The                company has not experienced any losses in such accounts and believes                it is                not exposed to any significant credit risk on cash and cash                equivalents. |
|--|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | The                company considers all highly liquid investments with a maturity of                three                months or less when purchased to be cash                equivalents. |
|--|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | Accounts Receivable  |
|--|--------------------------------|

|  | The                  Company records accounts receivable at net realizable value. This                  value                  includes an appropriate allowance for estimated uncollectible accounts                  to                  reflect any loss anticipated on the accounts receivable balances                  and                  charged                  to the provision for doubtful accounts. The Company calculates                  this                  allowance based on historical write-offs, level of past due accounts                  and                  relationships with and economic status of the                  customers. |
|--|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | Inventory |
|--|-----------|

|  | Inventory                is recorded at the lower of cost or market, with the cost being determined                by the first-in, first-out method. |
|--|-------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | Intangible Assets |
|--------|------------------------|

|  | Patents                  and licenses costs are recorded at cost. Amortization is computed                  on the                  straight-line method over the identifiable lives of the patents                  and                  licenses. The Company has adopted the provisions of Statement of                  Financial                  Accounting Standards (SFAS) No. 142, Goodwill and Other Intangible                  Assets,                  effective for periods beginning January 1, 2002, and thereafter.                  SFAS 142                  addresses financial accounting and reporting for acquired goodwill                  and                  other intangible assets and supersedes APB Opinion No. 17, Intangible                  Assets. Specifically, the statement addresses how intangible assets                  that                  are acquired should be accounted for in financial statements upon                  their                  acquisition, as well as how goodwill and other intangible assets                  should be                  accounted for after they have been initially recognized in the                  financial                  statements. The statement requires intangible assets to be reviewed                  for                  impairment whenever events or changes in circumstances indicate                  that their                  carrying amounts may not be recoverable and that a loss shall be                  recognized if the carrying amount of an intangible exceeds its                  fair                  value. |
|--|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | Income Taxes |
|--|-------------------|

|  | Property and Equipment |
|--|----------------------------------|

|   | Depreciation                  and amortization are provided in amounts sufficient to relate the                  cost of                  depreciable assets to operations over their estimated service lives                  by the                  straight-line method. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Leasehold                  improvements are amortized over the lives of the respective leases                  or the                  service lives of the improvements, whichever is                  shorter. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Major                  repairs or replacements of property and equipment are capitalized.                  Maintenance, repairs and minor replacements are charged to operations                  as                  incurred. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | When                  units of property are retired or otherwise disposed of, their cost                  and                  related accumulated depreciation are removed from the accounts                  and any                  resulting gain or loss is included in                  operations. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| Description                                   |   | Estimated Service Life |                     |
|-----------------------------------------------|--------|----------------------------------|--------------------------|
|                                          |   |                             |                     |
| Office                furniture and equipment |   |                             | 5-7                years |   |
|                                          |   |                             |                     |   |
| Leasehold                improvements         |   |                             | 4                years   |   |

|   |  | Advertising                and marketing costs are expensed as incurred, which totaled $20,046                and                $2,583 for the first quarters of 2005 and 2004, respectively. |
|--------|--|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  | Shipping                and handling costs |
|--------|--|--------------------------------------------|

|   |  | The                Company includes shipping and handling costs in “Selling, general and                administrative expenses” for purposes of income statement presentation.                Shipping and handling costs were approximately $4,900 and $6,200,                for the                first quarters of 2005 and 2004,                respectively. |
|--------|--|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  | Research                and development costs |
|--------|--|-----------------------------------------------|

|   |  | The                costs associated with research and development activities are expensed                as                incurred. Total research and development costs were approximately                $6,100                and $4,300, for the first quarters of 2005 and 2004,                respectively. |
|--------|--|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  | The                preparation of financial statements in conformity with accounting                principles generally accepted in the United States of America requires                management to make estimates and assumptions that affect certain                reported                amounts and disclosures. Accordingly, actual results could differ                from                those estimates. |
|--------|--|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

*Earnings        per Share*

| 2. | PATENT |
|----|--------|

| 3. | LICENSES |
|----|----------|

|  | Worldwide                exclusive marketing rights to BioRemediation Technology developed                by                Mohsen C. Amiran, Ph.D. were acquired for stock in the amount of                360,000                shares and warrants for 180,000 shares of stock exercisable at $1.00                per                share during the first quarter of                2003. |
|--|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4. | LEASES |
|----|--------|

|   |  | The                company is obligated under various operating leases for equipment,                vehicles, and office and warehouse space. Rent expense for all operating                leases was $13,652 and $17,456 for the first quarters of 2005 and                2004,                respectively. We renewed our lease for office space for one year.                The                lease payment remained unchanged at $1,700 per month. We continue                to                maintain warehouse space on a month to month basis at $1,300 per                month. |
|--------|--|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 5. | COMMON              STOCK |
|----|---------------------------|

|  | During                the first quarter of 2005, no shares of common stock were sold in                a                private placement. |
|--|--------------------------------------------------------------------------------------------------------------------------------------------|

|  | The                sole director and stockholders approved the 1998 Stock Option Plan                (the                “Plan”) of the company whereby, at the discretion of the directors or of                a                Stock Option Committee appointed by the board of directors, invited                employees of the company or directors of the company or consultants                to the                company will have the option of subscribing to common shares of the                company based on a price determined by the directors or Stock Option                Committee. The number of shares subject to the Plan is                500,000. |
|--|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | In                February 2004, the board of directors adopted the 2004 Stock Option                Plan                (the “2004 Plan”). The number of shares subject to the 2004 Plan is                1,000,000. |
|--|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | At                March 31, 2005, there were 397,500 options to purchase shares of                common                stock outstanding pursuant to the Plan and 480,000 options to purchase                shares of common stock outstanding pursuant to the 2004                Plan. |
|--|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  | There                were 861,250 warrants outstanding at March 31, 2005, exercisable                at $0.50                per share through May 27, 2005. There were 1,000,000 warrants outstanding                at March 31, 2005 exercisable at $1.00 through May 27, 2005. There                were                180,000 warrants outstanding at March 31, 2005, exercisable at $0.25                per                share with no expiration date. |
|--------|--|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6. | RELATED              PARTY TRANSACTIONS |
|----|-----------------------------------------|

|  | The                company and another business with common shareholders share office                space                and the related expenses. |
|--|-----------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 7. | CONCENTRATIONS |
|----|----------------|

----

**Item      2.**
**Management's      Discussion and Analysis or Plan of Operation**

*The      following discussion and analysis should be read in conjunction with the      financial statements and the accompanying notes thereto for the three-month      period ended March 31, 2005 and is qualified in its entirety by the foregoing      and by more detailed financial information appearing elsewhere. See "Item 1.      Financial Statements." The discussion includes management’s expectations for the      future.*

**Results      of Operations - First Quarter of 2005 Compared to First Quarter of      2004**

**FirePower**
**TM**

**FirePower**
**TM**

----

**OVERVIEW      - RECENT DEVELOPMENTS**

**FlameOut®**

**FlameOut®**
**FlameOut®**

**FlameOut®**

**FlameOut®**

**OUTLOOK**

*The      statements made in this Outlook are based on current plans and expectations.      These statements are forward looking, and actual results may vary considerably      from those that are planned.*

**FirePower**
**TM**

**FlameOut®**
**FlameOut®**
**FirePower**
**TM**

**FlameOut®**
**FlameOut®**
**FlameOut®**
**FlameOut®**
**FlameOut®**

----

**FlameOut®**
**FirePower**
**TM**

**FlameOut®**
**FlameOut®**
**FlameOut®**
**FlameOut®**
**FlameOut®**
**FlameOut®**
**FirePower**
**TM**

**FlameOut®**
**FlameOut®**
**FirePower**
**TM**

**FirePower**
**TM**

**FlameOut®**

**FlameOut®**
**FlameOut®**
**FlameOut®**

**SafeTree®**
**SafeTree®**
**SafeTree®**

----

**FlameOut®**
**FlameOut®**
**FlameOut®**
**FlameOut®**
**FlameOut®**
**SafeTree®**

**FlameOut**
**®**

**FlameOut**
**®**

**FlameOut**
**®**

**FlameOut**
**®**

**FlameOut**
**®**

**FlameOut**
**®**

**FlameOut®**
**FirePower**
**TM**

**FlameOut®**

**Ultimate      Clean**
**TM**

**      Products**
**.**

**Ultimate      Clean**
**TM**

----

**Ultimate      Clean**
**TM**

*Our      future results of operations and the other forward-looking statements contained      in this Outlook involve a number of risks and uncertainties. Among the factors      that could cause actual results to differ materially are the following: the      inability of the company to obtain needed additional capital, loss of personnel,      particularly chief executive officer B. Keith Parker, as a result of accident      or      for health reasons, interruptions in the supply of inventory from manufacturers      of the inventory, the development of a competing fire suppressant by a      well-capitalized competitor that either is able to develop a new product with      the same attributes as our fire suppressant or is able to discover the additives      to our fire suppressant that give it its unique and superior qualities, and      an      accident involving life or serious bodily harm that fairly or unfairly would      bring into question the safety of using the company’s fire suppressant      products.*

**Item      3.**
**Controls      and Procedures**

**PART      II - OTHER INFORMATION**

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

----

| **Item                  2.** | **Unregistered                  Sales of Equity Securities** |
|------------------------------|--------------------------------------------------------------|

| **Date** |   | **Person** |                           | **No.                of****Shares** |   | **Price****Per                Share** |   | **Type                of****Consideration** |   |
|----------|--------|------------|--------------------------------|-------------------------------------|--------|---------------------------------------|--------|---------------------------------------------|--------|
|     |   |       |                           |                                |   |                                  |   |                                        |   |
| 01-12-05 |   |       | Chris                Dellinges |                                |   | 15,000                                |   | $                                           | 0.26   |   |   | Services                as Chief Financial Officer |   |
| 01-27-05 |   |       | Keith                Parker    |                                |   | 7,500                                 |   | $                                           | 0.25   |   |   | Services                as Chief Executive Officer |   |
| 01-27-05 |   |       | Paula                Parker    |                                |   | 5,000                                 |   | $                                           | 0.25   |   |   | Services                as Vice President |   |
| 03-16-05 |   |       | Keith                Parker    |                                |   | 7,500                                 |   | $                                           | 0.24   |   |   | Services                as Chief Executive Officer |   |
| 03-16-05 |   |       | Paula                Parker    |                                |   | 5,000                                 |   | $                                           | 0.24   |   |   | Services                as Vice President |   |
| 04-07-05 |   |       | AmBiz                          |                                |   | 94,292                                |   | $                                           | 0.20   |   |   | Services                for Marketing Advice |   |
| 04-25-05 |   |       | Chris                Dellinges |                                |   | 15,000                                |   | $                                           | 0.25   |   |   | Services                as Chief Financial Officer |   |
| 04-29-05 |   |       | Keith                Parker    |                                |   | 15,000                                |   | $                                           | 0.25   |   |   | Services                as Chief Executive Officer |   |
| 04-29-05 |   |       | Paula                Parker    |                                |   | 10,000                                |   | $                                           | 0.25   |   |   | Services                as Vice President |   |

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

| **(a)** | **Exhibits** |
|---------|--------------|

| 2.1   | Agreement                  of Merger of July 14, 1998, between Summit Environmental Corporation,                  Inc.                  and Summit Technologies, Inc.**                                                               |
|-------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1   | Articles                  of Incorporation of Summit Environmental Corporation,                  Inc.*                                                                                                                                |
| 3.1.1 | Amendment                  to Articles of Incorporation of Summit Environmental Corporation,                  Inc.**                                                                                                                  |
| 3.2   | Bylaws                  of Summit Environmental Corporation, Inc.*                                                                                                                                                                    |
| 10.1  | 1998                  Stock Option Plan adopted by Summit Environmental Corporation,                  Inc.*                                                                                                                           |
| 10.3  | Limited                  Exclusive Marketing Bilateral Agreement Between Moonlighting Distribution                  Corporation-USA and Summit Technologies, Inc. (Poder Sexual, Ultimate                  Stressex and/or Poder 24)* |

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| 10.4   | Limited                  Exclusive Marketing Bilateral Agreement among B. Keith Parker,                  individually and as Chairman of the Board and CEO of Moonlighting                  Distribution Corporation-USA, d/b/a Moonlighting International,                  and Summit                  Technologies, Inc. (FireKare,**FirePower 911****Ô**,                  Super Cold Fire, and **Flame                  Out®**)* |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10.6   | Exclusive                  Marketing Bilateral Agreement between Moonlighting Distribution                  Corporation-USA and Summit Technologies, Inc.                  (Trim-Away)**                                                                                                                                                                                                                                                        |
| 10.7   | November                  2, 1998 Amendment to April 27, 1998 Letter of Intent between BioGenesis                  Enterprises, Inc. and Summit Technologies, Inc., and April 27,                  1998 Letter                  of Intent.***                                                                                                                                                                                                   |
| 10.8   | 2004                  Stock Option Plan adopted by Summit Environmental Corporation,                  Inc.+                                                                                                                                                                                                                                                                                                                                     |
| 14     | Code                  of Ethics for the Chief Executive officer and Senior Financial                  Officers.*+                                                                                                                                                                                                                                                                                                                               |
| 16.1   | Letter                  of November 24, 2004 of Lane Gorman Trubitt, L.L.P. agreeing with                  the                  statements made in Form 8-K by Summit Environmental Corporation,                  Inc.,                  concerning Summit’s change of principal independent                  accountants.++                                                                                                              |
| 31     | Certification                  of Chief Executive Officer pursuant to 18 U.S.C. Section 1350,                  as adopted                  pursuant to Section 302 of the Sarbanes-Oxley Act of                  2002.                                                                                                                                                                                                                          |
| 31.1   | Certification                  of Chief Financial Officer pursuant to 18 U.S.C. Section 1350,                  as adopted                  pursuant to Section 302 of the Sarbanes-Oxley Act of                  2002.                                                                                                                                                                                                                          |
| 32     | Certification                  of Chief Executive Officer pursuant to 18 U.S.C. Section 1350,                  as adopted                  pursuant to Section 906 of the Sarbanes-Oxley Act of                  2002.                                                                                                                                                                                                                          |
| 32.1   | Certification                  of Chief Financial Officer pursuant to 18 U.S.C. Section 1350,                  as adopted                  pursuant to Section 906 of the Sarbanes-Oxley Act of                  2002.                                                                                                                                                                                                                          |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                            |

| *    | Previously                filed with Form SB-2; Commission File No. 333-48675 incorporated                herein.                    |
|------|--------------------------------------------------------------------------------------------------------------------------------------|
| **   | Previously                filed with Amendment No. 1 to Form SB-2; Commission File No. 333-48675                incorporated herein. |
| ***  | Previously                filed with Amendment No. 5 to Form SB-2; Commission File No. 333-48675                incorporated herein. |
| **** | Previously                filed with Form 10-QSB 03-31-02; Commission File No. 333-48675                incorporated herein.         |
| +    | Previously                filed with Form 10-KSB 12-31-03; Commission File No. 333-48675                incorporated herein.         |
| ++   | Previously                filed with Form 8-K November 22, 2004; Commission File No. 333-48659                incorporated herein.   |
| *+   | Previously                filed with Form 10-KSB 12-31-04, Commission File No. 333-48675                incorporated herein.         |

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**SIGNATURES**

|                                                       |                                                                         |                                        |
|------------------------------------------------------------|------------------------------------------------------------------------------|---------------------------------------------|
|                                                       | **SUMMIT                  ENVIRONMENTAL CORPORATION,                  INC.** |
|                                                  |                                                                    |                                   |
| Date: July                  28,                  2005 | By:                                                                | /s/ *B.                  Keith Parker* |
|                                                       |                                                                              |
|                                                       | B. Keith                  Parker,                  Chief Executive Officer   |

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