UNITED STATES SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                   FORM 10-QSB/A

[X] Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange
Act of 1934

                For the quarterly period ended December 31, 2005
       or

[ ]   Transition  Report Pursuant to Section 13 or 15 (d) of the Securities
      Exchange Act of 1934


                        Commission File Number 000-29249

                           Bella Trading Company, Inc.
          ------------------------------- ----------------------------
        (Exact name of small business issuer as specified in its charter)


         Colorado                                      20-0990109
----------------------------                     ---------------------
 (State or other jurisdiction of          (IRS Employer Identification Number)
 incorporation or organization)

                                945 E. 10th Ave.
                              Broomfield, CO. 80020
                    (Address of principal executive offices)

                                 (303) 920-3508
                      ------------------------------------
                           (Issuer's Telephone Number)

                                       N/A
                    ----------------------------------------
              (Former name, former address and former fiscal year,
                         if changed since last report)

Check whether the issuer (1) filed all reports required to be filed by Section
15 or 15 (d) or the Exchange Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days.

        Yes [  ]     No  [X]

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-25 of the Exchange Act):

        Yes  [X]    No  [  ]

State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date:

       Class                              Outstanding at February 28, 2006

    Common Stock                                   4,400,000


Transitional Small Business Disclosure Format (Check one): Yes [ ] No [X]



<PAGE>




                           BELLA TRADING COMPANY, INC.
                          (A Development Stage Company)
                             Condensed Balance Sheet
                                   (Unaudited)

                                December 31, 2005


                                     Assets

Current assets:

   Cash.                                                      $    1,745
   Inventory, at cost                                              4,813
                                                              ----------
        Total current assets                                       6,558

Deferred offering costs                                           20,795
                                                              ----------
                                                               $  27,353

                      Liabilities and Shareholders' Equity

Current liabilities:
   Accounts payable and accrued liabilities                    $  17,785
                                                               ---------
        Total current liabilities                                 17,785
                                                              ----------

Shareholders' equity (Notes 2 and 3):
   Preferred stock, $.001 par value; 10,000,000 shares
    authorized, -0- shares issued and outstanding,
    respectively                                                      --
   Common stock, $.001 par value; 50,000,000 shares
    authorized, 4,400,000 shares issued and outstanding            4,400
   Additional paid-in capital                                     14,100
   Deficit accumulated during the development stage               (8,932)
                                                              ----------
        Total shareholders' equity.                                9,568
                                                              ----------
                                                                $ 27,353


       See accompanying notes to condensed, unaudited financial statements


                                      F - 1

<PAGE>



                           BELLA TRADING COMPANY, INC.
                          (A Development Stage Company)
                       Condensed Statements of Operations
                                   (Unaudited)


April 5, 2004
                                                                  (Inception)
                                    For The Three Months Ended     Through
                                           December 31,          December 31,
                                        2005          2004           2005
                                        ----          ----       ------------

Sales                               $   1,125  $      2,204       $ 13,941
Cost of goods sold                       (629)         (545)        (5,755)
                                  -----------   -------------     ----------
           Gross profit                   496         1,659          8,186
                                 ============   =============     ==========

Operating expenses:
   Stock-based compensation (Note 2):
      Officer compensation                 --            --            400
   Professional fees                      931           807          7,784
   Other general and administrative
    expenses                              525         1,112          6,834
   Contributed rent (Note 2)              300           300          2,100
                                  -----------   -------------     ----------
    Total operating expenses            1,756          2,219        17,118
                                  -----------   -------------     ----------
    Loss before income taxes           (1,260)          (560)       (8,932)

Provision for income taxes (Note 4)        --             --            --
                                  -----------   -------------     ----------

   Net Loss                       $    (1,260)  $       (560)     $ (8,932)
                                  ===========   =============     ==========

Basic and diluted loss per share  $     (0.00)  $      (0.00)
                                  ===========   =============
Basic and diluted weighted
average common
shares outstanding                  4,400,000     4,400,000
                                  ===========   =============



       See accompanying notes to condensed, unaudited financial statements


                                      F - 2

<PAGE>

                           BELLA TRADING COMPANY, INC.
                          (A Development Stage Company)
                       Condensed Statements of Cash Flows
                                   (Unaudited)

                                                                  April 5, 2004
                                                                   (Inception)
                                     For The Three Months Ended      Through
                                          December 31,            December 31,
                                        2005       2004               2005
                                        ----       ----           -------------

    Net cash used in
     operating activities            $    519    $  (986)          $  (3,645)
                                     ---------   ---------         ----------

Cash flows from financing activities:
  Proceeds from the sale of common stock   --          --             20,000
  Payments for offering costs              --          --            (14,610)
                                     ---------   ---------         ----------
            Net cash provided by
   financing activities                    --          --              5,390
                                     ---------   ---------         ----------

            Net change in cash            519         (986)            1,745

Cash, beginning of period               1,226        7,837               --
                                     ---------   ---------         ----------

Cash, end of period                  $  1,745    $   6,851         $  1,745
                                     =========   =========         ==========

Supplemental disclosure of cash
  flow information:
Cash paid during the period
for:
Income taxes                         $     --    $      --         $     --
                                     =========   =========         ==========
      Interest                       $     --    $      --         $     --
                                     =========   =========         ==========





       See accompanying notes to condensed, unaudited financial statements


                                      F - 3

<PAGE>


                           BELLA TRADING COMPANY, INC.
                          (A Development Stage Company)
                     Notes to Condensed Financial Statements
                                   (Unaudited)

Note 1:  Basis of presentation

The accompanying interim condensed financial statements of Bella Trading
Company, Inc. (the "Company") have been prepared pursuant to the rules of the
Securities and Exchange Commission (the "SEC") for quarterly reports on Form
10-QSB and do not include all of the information and note disclosures required
by generally accepted accounting principles. These condensed financial
statements and notes herein are unaudited, but in the opinion of management,
include all the adjustments (consisting only of normal recurring adjustments)
necessary for a fair presentation of the Company's financial position, results
of operations, and cash flows for the periods presented. These condensed
financial statements should be read in conjunction with the Company's audited
financial statements and notes thereto included in the Company's Form 10-KSB for
the year ended September 30, 2005 as filed with the SEC. Interim operating
results are not necessarily indicative of operating results for any future
interim period or for the full year.

Note 2:  Related party transactions

The Company's president contributed office space to the Company for all periods
presented. The office space was valued at $100 per month based on the market
rate in the local area and is included in the accompanying financial statements
as contributed rent expense with a corresponding credit to additional paid-in
capital.

During April 2004, the Company issued 4,000,000 shares of its restricted common
stock to its president in exchange for business planning and organization
services. The shares issued in the transaction were recorded at the fair value
of the services provided as determined in good faith by the Board of Directors.
Stock-based compensation expense of $400 was recognized in the accompanying
financial statements.

Note 3:  Shareholders' equity

Between May and July 2004, the Company offered for sale 400,000 shares at of its
common stock at a price of $0.05 per share. The Company closed the offering
after selling all 400,000 shares for net proceeds of $16,000 after deducting
$4,000 of offering costs. The offering was made in reliance on an exemption from
registration of a trade in the United States under Rule 504 of Regulation D of
the United States Securities Act of 1933, as amended. All sales were conducted
through the Company's officers and directors.

Note 4:  Income taxes

The Company records its income taxes in accordance with SFAS No. 109,
"Accounting for Income Taxes". The Company incurred net operating losses during
all periods presented resulting in a deferred tax asset, which was fully allowed
for; therefore, the net benefit and expense resulted in $-0- income taxes.

                                      F - 4

<PAGE>


ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
         OF OPERATIONS

      During the three months ended December 31, 2004 Bella's gross profit was
75% of its gross revenues.

      During the three months ended December 31, 2005 Bella's gross profit was
44% of its gross revenues. Bella's gross profit decreased over the comparable
period in the prior year due to discounts offered to maintain sales and sell
older inventory. Once the older inventory is sold and replaced with newer
product, Bella expects its gross profit margins for future periods will be
approximately 75% since in general, the retail price of Bella's products is 400%
of Bella's cost for the item, which includes shipping costs.

      During the three months ended December 31, 2004, Bella's operations used
$(986) in cash. Capital was provided by cash on hand at October 1, 2004.

      During the three months ended December 31, 2005, Bella's operations
generated $519 in cash.

      Bella anticipates that its capital requirements for the twelve months
ending December 31, 2006 will be:

      Purchase of Inventory                     11,000
      Marketing                                 10,000
      General and administrative expenses        9,000
      Officers' Salaries                        18,000
      Offering Expenses                         12,000
                                             ---------
           Total                             $  60,000
                                             =========


      Bella does not anticipate that it will need to hire any new employees
during the twelve months ending December 31, 2006.

      On February 13, 2006 Bella's registration statement on Form SB-2 was
declared effective by the Securities and Exchange Commission. By means of the
registration statement Bella is offering for public sale up to 1,600,000 shares
of its common stock at a price of $0.05 per share. As of February 28, 2006 Bella
had not sold any of the shares which it is offering by means of the registration
statement.

      This report does not constitute an offer to sell or the solicitation of an
offer to buy the securities covered by the registration statement, nor will
there by any sale of the securities covered by the registration statement in any
state in which an offer, solicitation or sale would be unlawful prior to
registration or qualification under the securities laws of the state.

      Even if Bella's operations can generate cash its future plans will, in
part, be dependent upon the amount Bella is able to raise in its public
offering.

<PAGE>

      If less than $60,000 in net capital is raised from its public offering,
Bella, following the termination of the offering, will attempt to raise
additional capital through the private sale of its common stock or borrowings
from third party lenders. Bella does not have any commitments or arrangements
from any person to provide Bella with any additional capital. If additional
financing is not available when needed, Bella may continue to operate in its
present mode or Bella may need to cease operations. If Bella continues to
operate in its present mode, it will require $1,000 to $2,000 of funding during
the twelve months ending December 31, 2006.


ITEM 3.  CONTROLS AND PROCEDURES

Sara Preston, the Company's Chief Executive and Principal Financial Officer, has
evaluated the effectiveness of the Company's disclosure controls and procedures
as of the end of the period covered by this report and in her opinion, the
Company's disclosure controls and procedures ensure that material information
relating to the Company is made known to her by others within those entities,
particularly during the period in which this report is being prepared, so as to
allow timely decisions regarding required disclosure. To the knowledge of Ms.
Preston there has not been any change in the Company's internal controls over
financial reporting during the quarter ended December 31, 2005 that has
materially affected, or is reasonably likely to materially affect, the Company's
controls.
















<PAGE>


                                    PART III


ITEM 6. EXHIBITS AND REPORTS ON FORM 8 K

 (a)    Exhibits

    Number        Title

   31             Rule 13a-14(a) Certifications

   32             Section 1350 Certifications

 (b) Reports on Form 8-K

         During the three months ended December 31, 2005 the Company did not
         file any reports on Form 8-K:



<PAGE>


                                   SIGNATURES


In accordance with the requirements of the Exchange Act, the Registrant has
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.


                                          BELLA TRADING COMPANY, INC.


November 1, 2006
                                       -----------------------------------------
                                       Sara Preston
                                       Chief Executive Officer, Principal
                                       Financial Officer and Principal
                                       Accounting Officer




<PAGE>







                                   EXHIBIT 31






<PAGE>


                                 CERTIFICATIONS

Sara Preston, certifies that:

1. I have reviewed this quarterly report on Form 10-QSB/A of Bella Trading
Company, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the small business
issuer as of, and for, the periods presented in this report;

4. The small business issuer's other certifying officer(s) and I are responsible
for establishing and maintaining disclosure controls and procedures (as defined
in Exchange Act Rules 13a-15 and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
small business issuer and have:

      a) designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to the small business issuer,
including its consolidated subsidiaries, is made known to us by others within
those entities, particularly during the period in which this report is being
prepared;

      b) designed such internal control over financial reporting, or caused such
internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

      c) evaluated the effectiveness of the small business issuer's disclosure
controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and

      d) disclosed in this report any change in the small business issuer's
internal control over financial reporting that occurred during the small
business issuer's most recent fiscal quarter (the small business issuer's fourth
fiscal quarter in the case of an annual report) that has materially affected, or
is reasonably likely to materially affect, the small business issuer's internal
control over financial reporting; and

5. The small business issuer's other certifying officer(s) and I have disclosed,
based on our most recent evaluation of the internal control over financial
reporting, to the small business issuer's auditors and the audit committee of
the small business issuer's board of directors (or persons performing the
equivalent functions):

      a) all significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are reasonably
likely to adversely affect the small business issuer's ability to record,
process, summarize and report financial information; and

      b) any fraud, whether or not material, that involves management or other
employees who have significant role in the small business issuer's internal
control over financial reporting.


November 1, 2006                         By:
                                               -------------------------
                                               Sara Preston
                                               Chief Executive Officer


<PAGE>

                                 CERTIFICATIONS

Sara Preston, certifies that:

1. I have reviewed this quarterly report on Form 10-QSB/A of Bella Trading
Company, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a
material fact or omit to state a material fact necessary to make the statements
made, in light of the circumstances under which such statements were made, not
misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial
information included in this report, fairly present in all material respects the
financial condition, results of operations and cash flows of the small business
issuer as of, and for, the periods presented in this report;

4. The small business issuer's other certifying officer(s) and I are responsible
for establishing and maintaining disclosure controls and procedures (as defined
in Exchange Act Rules 13a-15 and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
small business issuer and have:

      a) designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to the small business issuer,
including its consolidated subsidiaries, is made known to us by others within
those entities, particularly during the period in which this report is being
prepared;

      b) designed such internal control over financial reporting, or caused such
internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

      c) evaluated the effectiveness of the small business issuer's disclosure
controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation; and

      d) disclosed in this report any change in the small business issuer's
internal control over financial reporting that occurred during the small
business issuer's most recent fiscal quarter (the small business issuer's fourth
fiscal quarter in the case of an annual report) that has materially affected, or
is reasonably likely to materially affect, the small business issuer's internal
control over financial reporting; and

5. The small business issuer's other certifying officer(s) and I have disclosed,
based on our most recent evaluation of the internal control over financial
reporting, to the small business issuer's auditors and the audit committee of
the small business issuer's board of directors (or persons performing the
equivalent functions):

      a) all significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are reasonably
likely to adversely affect the small business issuer's ability to record,
process, summarize and report financial information; and

      b) any fraud, whether or not material, that involves management or other
employees who have significant role in the small business issuer's internal
control over financial reporting.


November 1, 2006                      By:
                                          ------------------------------
                                          Sara Preston
                                          Principal Financial Officer


<PAGE>




                                   EXHIBIT 32




<PAGE>



     In connection with the Quarterly Report of Bella Trading Company, Inc. (the
"Company")  on Form  10-QSB/A for the period  ending  December 31, 2005 as filed
with the Securities and Exchange  Commission (the "Report"),  Sara Preston,  the
Chief  Executive  and  Principal  Financial  Officer of the Company,  certifies,
pursuant to 18 U.S.C.  Section 1350,  as adopted  pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, that to the best of her knowledge:

     (1)  The Report fully complies with the requirements of Section 13(a) or
          15(d) of the Securities Exchange Act of 1934; and

     (2)  The information contained in the Report fairly presents, in all
          material respects the financial condition and results of the Company.



November 1, 2006                       By:  /s/ Sara Preston
                                            ----------------------------------
                                            Sara Preston, Chief Executive
                                            and Principal Financial Officer