**FORM      10-Q/A**

**(Amendment      No. 1)**

**YACHT      FINDERS, INC**

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

----

|                                           |   |                                     |   |                                                                                                |   |                                            |
|------------------------------------------------|--------|------------------------------------------|--------|-----------------------------------------------------------------------------------------------------|--------|-------------------------------------------------|
|                                           |   |                                     |   |                                                                                                |   |                                            |
| Large                Accelerated Filer o  |   | Accelerated                Filer o  |   | Non-Accelerated                Filer o                (Do not check if a smaller reporting company) |   | Smaller                Reporting Company þ |

----

**YACHT      FINDERS, INC.**

**QUARTERLY      REPORT ON FORM 10-Q/A**

**For      the quarter ended June 30, 2008**

**EXPLANATORY      NOTE**

----

**PART      II**

**ITEM      6. EXHIBITS**

| Exhibit Number |   Description                                                       |
|---------------------|-------------------------------------------------------------------------------|
|                |                                                                          |
| 31.1                | Certification                of Principal Executive Officer and Principal     |
|                | Financial                Officer filed pursuant to Section 302 of the         |
|                | Sarbanes-Oxley                Act of 2002.                                    |
|                |                                                                          |
| 32.1                | Certification                of Principal Executive Officer and Principal (1) |
|                | Financial                Officer furnished pursuant to 18 U.S.C. Section      |
|                | 1350,                as adopted pursuant to Section 906 of the                |
|                | Sarbanes-Oxley                Act of 2002.                                    |

|   |   |                                                                                                                                                                                                        |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (1)    |   | Filed                previously on August 8, 2008 as an exhibit to our Form 10-Q for the                period                ended June 30, 2008 and by this reference incorporated                herein. |
|   |   |                                                                                                                                                                                                        |

----

**SIGNATURES**

|                                       |                                         |                                                                                                                         |   |   |
|--------------------------------------------|----------------------------------------------|------------------------------------------------------------------------------------------------------------------------------|--------|--------|
|                                       | **YACHT                FINDERS, INC.**  |                                                                                                                         |
| October 14,                2008  | By:                                | */s/                Thomas W. Colligan*                                                                                      |   |
|                                       |                                         | Thomas                W. Colligan                                                                                       |   |
|                                       |                                         | President,                Secretary, PrincipalExecutive                Officer and PrincipalFinancial                Officer |   |
|                                       |