**FORM      10-QSB**

**YACHT      FINDERS, INC**

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| Delaware                               |   | 76-0736467                                          |
|----------------------------------------|--------|-----------------------------------------------------|
| (State                of organization) |   | (I.R.S.                Employer Identification No.) |

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**TABLE      OF CONTENTS**

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|                           | **PART                I - FINANCIAL INFORMATION**                                |     |
|--------------------------------|----------------------------------------------------------------------------------|----------|
|                           |                                                                             |     |
| **ITEM                1.**     | **INTERIM                FINANCIAL STATEMENTS**                                  |  3  |
| **ITEM                2.**     | **MANAGEMENT'S                DISCUSSION OF OPERATIONS AND FINANCIAL CONDITION** |  9  |
| **ITEM                3A(T).** | **CONTROLS                AND PROCEDURES**                                       |  13 |
|                           |                                                                             |     |
|                           | **PART                II - OTHER INFORMATION**                                   |     |
|                           |                                                                             |     |
| **ITEM                1.**     | **LEGAL                PROCEEDINGS**                                             |  14 |
| **ITEM                2.**     | **UNREGISTERED                SALES OF EQUITY SECURITIES**                       |  14 |
| **ITEM                3.**     | **DEFAULTS                UPON SENIOR SECURITIES**                               |  14 |
| **ITEM                4.**     | **SUBMISSION                OF MATTERS TO A VOTE OF SECURITY HOLDERS**           |  14 |
| **ITEM                5.**     | **OTHER                INFORMATION**                                             |  14 |
| **ITEM                6.**     | **EXHIBITS**                                                                     |  14 |
|                           |                                                                             |     |
| **SIGNATURES**                 |                                                                             |  15 |

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**PART      I –      FINANCIAL INFORMATION**

**ITEM      1. INTERIM FINANCIAL STATEMENTS**

**YACHT      FINDERS, INC.**

**(A      Development Stage Company)**

**Balance      Sheets**

|                                                                                                                                                                                 |   | **As of  ****March 31, ****2008** |       | **As of ** **December 31,** **2007** |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------|------------|---------------------------------------------------------------|--------|
|                                                                                                                                                                                 |   | **(Unaudited)**                                            |       |                                                          |   |
| **ASSETS**                                                                                                                                                                           |   |                                                       |            |                                                          |   |  |   |
|                                                                                                                                                                                 |   |                                                       |            |                                                          |   |  |   |
| **Current                Assets**                                                                                                                                                    |   |                                                       |            |                                                          |   |  |   |
| Cash                                                                                                                                                                                 |   | $                                                          | -          |                                                          | $      | 16,018 |   |
|                                                                                                                                                                                 |   |                                                       |       |                                                          |   |   |   |
| **TOTAL                ASSETS**                                                                                                                                                      |   | **$**                                                      | **-**      |                                                          | **$**  | **16,018** |   |
|                                                                                                                                                                                 |   |                                                       |            |                                                          |   |  |   |
| **LIABILITIES                & STOCKHOLDERS' DEFICIT**                                                                                                                           |   |                                                       |            |                                                          |   |  |   |
|                                                                                                                                                                                 |   |                                                       |            |                                                          |   |  |   |
| **Current                Liabilities**                                                                                                                                               |   |                                                       |            |                                                          |   |  |   |
| Accrued                liabilities                                                                                                                                                   |   | $                                                          | -          |                                                          | $      | 4,918 |   |
| Note                Payable—former officer                                                                                                                                     |   |                                                       | -          |                                                          |   | 11,100 |   |
| Note                payable—related party                                                                                                                                      |   |                                                       | 28,986     |                                                          |   | 11,366 |   |
| Accrued                interest                                                                                                                                                      |   |                                                       | 170        |                                                          |   | - |   |
|                                                                                                                                                                                 |   |                                                       |            |                                                          |   |  |   |
| **Total                Current Liabilities**                                                                                                                                         |   |                                                       | 29,156     |                                                          |   | 27,384 |   |
|                                                                                                                                                                                 |   |                                                       |            |                                                          |   |  |   |
| **TOTAL                LIABILITIES**                                                                                                                                                 |   |                                                       | **29,156** |                                                          |   | **27,384** |   |
|                                                                                                                                                                                 |   |                                                       |            |                                                          |   |  |   |
| **Stockholders'                Equity (Deficit)**                                                                                                                                    |   |                                                       |            |                                                          |   |  |   |
|                                                                                                                                                                                 |   |                                                       |            |                                                          |   |  |   |
| Preferred                stock, ($.0001 par value, 20,000,000 shares authorized; none issued                and                outstanding)                                          |   |                                                       | -          |                                                          |   | - |   |
| Common                stock, ($.0001 par value, 80,000,000 shares authorized; 5,199,000                shares                outstanding as of March 31, 2008 and December 31, 2007) |   |                                                       | 520        |                                                          |   | 520 |   |
| Additional                paid-in capital                                                                                                                                            |   |                                                       | 49,280     |                                                          |   | 49,280 |   |
| Deficit                accumulated during development stage                                                                                                                          |   |                                                       | (78,956    | )                                                             |   | (61,166 | ) |
|                                                                                                                                                                                 |   |                                                       |            |                                                          |   |  |   |
| **Total                Stockholders' Deficit**                                                                                                                                       |   |                                                       | (29,156    | )                                                             |   | (11,366 | ) |
|                                                                                                                                                                                 |   |                                                       |            |                                                          |   |  |   |
| **TOTAL                LIABILITIES & STOCKHOLDERS' DEFICIT**                                                                                                                     |   | **$**                                                      | **-**      |                                                          | **$**  | **16,018** |   |

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**YACHT      FINDERS, INC.**

**(A      Development Stage Company)**

**Statements      of Operations (Unaudited)**

|                                                                    |   | **Three Months**** Ended ****March 31, ****2008** |        | **Three Months ****Ended ****March 31, ****2007** |       | **April 15, 2003 ****(Inception) ****through ****March 31, ****2008** |   |
|-------------------------------------------------------------------------|--------|----------------------------------------------------------------------------|-------------|----------------------------------------------------------------------------|------------|----------------------------------------------------------------------------------------------------------|--------|
|                                                                    |   |                                                                       |        |                                                                       |       |                                                                                                     |   |
| **Revenues**                                                            |   | $                                                                          | -           |                                                                       | $          | -                                                                                                        |   | $ | - |   |
|                                                                    |   |                                                                       |             |                                                                       |       |                                                                                                          |   |   |  |   |
| **Operating                Expenses**                                   |   |                                                                       |             |                                                                       |       |                                                                                                          |   |   |  |   |
| Contributed                rent                                         |   |                                                                       | -           |                                                                       |       | 300                                                                                                      |   |   | 5,400 |   |
| General                and Administrative expenses                      |   |                                                                       | 17,620      |                                                                       |       | 645                                                                                                      |   |   | 73,386 |   |
|                                                                    |   |                                                                       |             |                                                                       |       |                                                                                                          |   |   |  |   |
| **Total                Operating Expenses**                             |   |                                                                       | 17,620      |                                                                       |       | 945                                                                                                      |   |   | 78,786 |   |
|                                                                    |   |                                                                       |             |                                                                       |       |                                                                                                          |   |   |  |   |
| **Other                income (loss)**                                  |   |                                                                       |             |                                                                       |       |                                                                                                          |   |   |  |   |
| Interest                expense                                         |   |                                                                       | (170        | )                                                                          |       | -                                                                                                        |   |   | (170 | ) |
| **Total                other income (loss)**                            |   |                                                                       | (170        | )                                                                          |       | -                                                                                                        |   |   | (170 | ) |
|                                                                    |   |                                                                       |             |                                                                       |       |                                                                                                          |   |   |  |   |
| **Net                Loss**                                             |   |                                                                       | **(17,790** | **)**                                                                      | ** ** | **(945**                                                                                                 | **)**  | ** ** | **(78,956** | **)** |
|                                                                    |   |                                                                       |             |                                                                       |       |                                                                                                          |   |   |  |   |
| **Basic                earnings (loss)  per share**                |   | **$**                                                                      | (0.00       | )                                                                          | **$**      | (0.00                                                                                                    | )      |   |   |   |
|                                                                    |   |                                                                       |             |                                                                       |       |                                                                                                          |   |   |  |   |
| **Weighted                average number of common shares outstanding** |   |                                                                       | 5,199,000   |                                                                       |       | 5,182,333                                                                                                |   |   |  |   |

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**YACHT      FINDERS, INC.**

**(A      Development Stage Company)**

**Statements      of Cash Flows (Unaudited)**

|                                                                                     |   | **Three Months**** Ended ****March 31, ****2008** |        | **Three Months**** Ended ****March 31, ****2007** |   | **April 15,****2003**** (Inception) ****through ****March 31, ****2008** |   |
|------------------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------|-------------|----------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------------------------------|--------|
|                                                                                     |   |                                                                       |        |                                                                       |   |                                                                                                   |   |
| **CASH                FLOWS FROM OPERATING ACTIVITIES**                                  |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
|                                                                                     |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| Net                income (loss)                                                         |   | $                                                                          | (17,790     | )                                                                          | $      | (945                                                                                                   | )      | $ | (78,956 | ) |
| Adjustments                to reconcile net loss to net cash provided                    |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| (used                in) by operating activities:                                        |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| Office                space contribution                                                 |   |                                                                       | -           |                                                                       |   | 300                                                                                                    |   |   | 5,400 |   |
| Loss                on website development fees                                          |   |                                                                       | -           |                                                                       |   | -                                                                                                      |   |   | 2,500 |   |
| Changes                in operating assets and liabilities:                              |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| Increase                (decrease) in accounts payable                                   |   |                                                                       | (4,918      | )                                                                          |   | (3,000                                                                                                 | )      |   | - |   |
| Increase                (decrease) in interest payable                                   |   |                                                                       | 170         |                                                                       |   | -                                                                                                      |   |   | 170 |   |
|                                                                                     |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| ***Net                cash provided by (used in) operating                activities***  |   | **$**                                                                      | **(22,538** | **)**                                                                      | **$**  | **(3,645**                                                                                             | **)**  | **$** | **(70,886** | **)** |
|                                                                                     |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| **CASH                FLOWS FROM INVESTING ACTIVITIES**                                  |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
|                                                                                     |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| Payments                for website development                                          |   |                                                                       | -           |                                                                       |   | -                                                                                                      |   |   | (2,500 | ) |
|                                                                                     |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| ***Net                cash provided by (used in) investing                activities***  |   |                                                                       | **-**       |                                                                       |   | **-**                                                                                                  |   |   | **(2,500** | **)** |
|                                                                                     |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| **CASH                FLOWS FROM FINANCING ACTIVITIES**                                  |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
|                                                                                     |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| Proceeds                (payments) from note payable                                     |   |                                                                       | 17,620      |                                                                       |   | -                                                                                                      |   |   | 28,986 |   |
| Proceeds                (payments)—loan                from                officer |   |                                                                       | (11,100     | )                                                                          |   | -                                                                                                      |   |   | - |   |
| Common                stock issued for cash                                              |   |                                                                       | -           |                                                                       |   | 10,000                                                                                                 |   |   | 44,400 |   |
|                                                                                     |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| ***Net                cash provided by (used in) financing                activities***  |   |                                                                       | **6,520**   |                                                                       |   | **10,000**                                                                                             |   |   | **73,386** |   |
|                                                                                     |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| ***Net                increase (decrease) in cash***                                     |   |                                                                       | **(16,018** | **)**                                                                      |   | **6,355**                                                                                              |   |   | **-** |   |
|                                                                                     |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| ***Cash                at beginning of period***                                         |   |                                                                       | **16,018**  |                                                                       |   | **15,089**                                                                                             |   |   | **-** |   |
|                                                                                     |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| ***Cash                at end of period***                                               |   | $                                                                          | **-**       |                                                                       | $      | **21,444**                                                                                             |   | $ | **-** |   |
|                                                                                     |   |                                                                       |             |                                                                       |   |                                                                                                        |   |   |  |   |
| Supplemental                cash flow information:                                       |   |                                                                       |        |                                                                       |   |                                                                                                   |   |   |   |   |
|                                                                                     |   |                                                                       |        |                                                                       |   |                                                                                                   |   |   |   |   |
| Cash                paid during period for interest                                      |   | $                                                                          | -           |                                                                       | $      | -                                                                                                      |   |   |  |   |
| Cash                paid during period for income taxes                                  |   | $                                                                          | -           |                                                                       | $      | -                                                                                                      |   |   |   |   |

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**YACHT      FINDERS, INC.**

**(A      Development Stage Company)**

**NOTES      TO THE INTERIM FINANCIAL STATEMENTS**

**March      31, 2008**

**(Stated      in US Dollars)**

**(Unaudited)**

***NOTE      1. ORGANIZATION AND DESCRIPTION OF BUSINESS***

***Business      description***

***NOTE      2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES***

**A.      BASIS OF ACCOUNTING**

**B.      CASH EQUIVALENTS**

**C.      USE OF ESTIMATES**

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**YACHT      FINDERS, INC.**

**(A      Development Stage Company)**

**NOTES      TO THE INTERIM FINANCIAL STATEMENTS**

**March      31, 2008**

**(Stated      in US Dollars)**

**(Unaudited)**

***NOTE      2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES***
**      (CON’T)**

**D.      DEVELOPMENT STAGE**

**E.      BASIC EARNINGS PER SHARE**

**F.      INCOME TAXES**

**G.      REVENUE RECOGNITION**

***NOTE      3. WARRANTS AND OPTIONS***

***NOTE      4. GOING CONCERN***

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***NOTE      5. RELATED PARTY TRANSACTIONS***

In      March      2007, the Company sold 5,000 shares of its common stock to the brother of the      Company's former president for $2,500, or $.50 per share.

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***NOTE      6. INCOME TAXES***

***NOTE      7. STOCKHOLDERS' EQUITY***

|  | * | Preferred                stock, $0.0001 par value: 20,000,000 shares authorized; -0- shares                issued                and outstanding. |
|--|---|---------------------------------------------------------------------------------------------------------------------------------------------------|

|  | * | Common                stock, $0.0001 par value: 80,000,000 shares authorized; 5,199,000                shares                issued and outstanding. |
|--|---|------------------------------------------------------------------------------------------------------------------------------------------------------|

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

*The      following discussion should be read in conjunction with our unaudited financial      statements and the notes thereto. *

***Forward-Looking      Statements***

***Overview***

***Plan      of Operation***

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***Results      of Operations for Fiscal Quarter Ended March 31, 2008 Compared To March 31,      2007***

***Liquidity      and Capital Resources***

| · | failure                to make timely filings with the SEC as required by the Exchange Act,                which                also probably would result in suspension of trading or quotation                in our                stock and could result in fines and penalties to us under the Exchange                Act; |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| · | curtailing                or eliminating our ability to locate and perform suitable investigations                of potential acquisitions; or |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------|

| · | inability                to complete a desirable acquisition due to lack of funds to pay legal                and                accounting fees and acquisition-related expenses. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**G**
***oing      Concern***

***Off-Balance      Sheet Arrangements***

***Risk      Factors That May Affect Future Operating Results***

*You      should carefully consider the risks described below before making an investment      decision. The risks and uncertainties described below are not the only ones      facing our Company. Additional risks and uncertainties not presently known      to us      or that we currently deem immaterial may also impair our business operations.      If      any of the following risks actually occur, our business, financial condition,      or      results of operations could be materially adversely affected. In such case,      the      trading price of our common stock could decline and you could lose all or part      of your investment. You should also refer to the other information about us      contained in this Form 10-QSB, including our financial statements and related      notes. *

**We      currently have no operating revenues or earnings from      operations**
**.**

**Our      management does not devote its full time to our business and      operations**
**.**

**We      may have conflicts of interest with our management team**
**.**

| · | The                interests of any Affiliated Companies from time to time may be                inconsistent in some respects with the interests of the Company.                The                nature of these conflicts of interest may vary. There may be circumstances                in which an Affiliated Company may take advantage of an opportunity                that                might be suitable for the Company. Although there can be no assurance                that                conflicts of interest will not arise or that resolutions of any such                conflicts will be made in a manner most favorable to the Company                and its                shareholders, the officers and directors of the Company have a fiduciary                responsibility to the Company and its shareholders and, therefore,                must                adhere to a standard of good faith and integrity in their dealings                with                and for The Company and its                shareholders. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| · | The                officers and directors of The Company may serve as officers and directors                of other Affiliated Companies in the future. The Company's officers                and                directors are required to devote only so much of their time to The                Company's affairs as they deem appropriate, in their sole discretion.                As a                result, The Company's officers and directors may have conflicts of                interest in allocating their management time, services, and functions                among The Company and any current and future Affiliated Companies                which                they may serve, as well as any other business ventures in which they                are                now or may later become involved. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| · | The                Affiliated Companies may compete directly or indirectly with The                Company                for the acquisition of available, desirable combination candidates.                There                may be factors unique to The Company or an Affiliated Company which                respectively makes it more or less desirable to a potential combination                candidate, such as age of the company, name, capitalization, state                of                incorporation, contents of the articles of incorporation, etc. However,                any such direct conflicts are not expected to be resolved through                arm's-length negotiation, but rather in the discretion of management.                While any such resolution will be made with due regard to the fiduciary                duty owed to the Company and its shareholders, there can be no assurance                that all potential conflicts can be resolved in a manner most favorable                to                the Company as if no conflicts existed. Members of the Company's                management who also are or will be members of management of another                Affiliated Company will also owe the same fiduciary duty to the                shareholders of each other Affiliated Company. Should a potential                acquisition be equally available to and desirable for both the Company                and                the Affiliated Companies, no guideline exists for determining which                company would make the acquisition. This poses a risk to the Company’s                shareholders that a desirable acquisition available to the Company                may be                made by an Affiliated Company, whose shareholders would instead reap                the                rewards of the acquisition. An Affiliated Company's shareholders                of course                face exactly the same risk. Any persons who are officers and directors                of                both The Company and an Affiliated Company do not have the sole power                (nor                the power through stock ownership) to determine which company would                acquire a particular acquisition. No time limit exists in which an                acquisition may or must be made by the Company, and there is no assurance                when − or if − an acquisition ever will be completed. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| · | Certain                conflicts of interest exist and will continue to exist between the                Company                and its officers and directors due to the fact that each has other                employment or business interests to which he devotes his primary                attention. Each officer and director is expected to continue to do                so in                order to make a living, notwithstanding the fact that management                time                should be devoted to the Company's affairs. The Company has not                established policies or procedures for the resolution of current                or                potential conflicts of interest between the Company and its management.                As                a practical matter, such potential conflicts could be alleviated                only if                the Affiliated Companies either are not seeking a combination candidate                at                the same time as the Company, have already identified a combination                candidate, are seeking a combination candidate in a specifically                identified business area, or are seeking a combination candidate                that                would not otherwise meet the Company's selection criteria. It is                likely,                however, that the combination criteria of the Company and any Affiliated                Companies will be substantially identical. Ultimately, the Company's                shareholders ultimately must rely on the fiduciary responsibility                owed to                them by the Company's officers and directors. There can be no assurance                that members of management will resolve all conflicts of interest                in the                Company's favor. The officers and directors are accountable to the                Company                and its shareholders as fiduciaries, which means that they are legally                obligated to exercise good faith and integrity in handling the Company's                affairs and in their dealings with the Company. Failure by them to                conduct                the Company's business in its best interests may result in liability                to                them. The area of fiduciary responsibility is a rapidly developing                area of                law, and persons who have questions concerning the duties of the                officers                and directors to the Company should consult their                counsel. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Our      proposed operations are purely speculative**
**.**

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**We      are subject to the penny stock rules**
**.**

**We      may have significant difficulty in locating a viable business combination      candidate**
**.**

**It      is possible that the per share value of your stock will decrease upon the      consummation of a business combination**
**.      **

**Any      business combination that we engage in may have tax effects on      us**
**.**

**ITEM      3A(T). CONTROLS AND PROCEDURES**

**Evaluation      of Disclosure Controls and Procedures **

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**Changes      in Internal Control Over Financial Reporting**

**PART      II - OTHER INFORMATION**

**ITEM      1.**
**LEGAL      PROCEEDINGS**

**ITEM      2.**
**UNREGISTERED      SALES OF EQUITY SECURITIES**

**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                No. |   | Description                                                                                                                                                                                                                                                  |
|----------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                       |   |                                                                                                                                                                                                                                                         |
| 31                         |   | Certification                of Principal Executive Officer and Principal Financial Officer filed                pursuant to Section 302 of the Sarbanes-Oxley Act of                2002.                                                                   |
|                       |   |                                                                                                                                                                                                                                                         |
| 32                         |   | Certification                of Principal Executive Officer and Principal Financial Officer furnished                pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                906 of                the Sarbanes-Oxley Act of 2002. |

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**SIGNATURES**

|                             | **YACHT                FINDERS, INC.**                |
|----------------------------------|-------------------------------------------------------|
|                             |                                                  |   |
| Date:                May 7, 2008 | By:                                         | */s/ Thomas                W. Colligan* |
|                             | Thomas                W. Colligan                     |
|                             | Director,                CEO, President and Treasurer |

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**EXHIBIT      INDEX**

| Exhibit                No. |   | Description                                                                                                                                                                                                                                                  |
|----------------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                       |   |                                                                                                                                                                                                                                                         |
| 31                         |   | Certification                of Principal Executive Officer and Principal Financial Officer filed                pursuant to Section 302 of the Sarbanes-Oxley Act of                2002.                                                                   |
|                       |   |                                                                                                                                                                                                                                                         |
| 32                         |   | Certification                of Principal Executive Officer and Principal Financial Officer furnished                pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                906 of                the Sarbanes-Oxley Act of 2002. |

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