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| 1. | NATURE      AND CONTINUANCE OF OPERATIONS |
|----|-------------------------------------------|

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| 2. | SUMMARY      OF SIGNIFICANT ACCOUNTING POLICIES |
|----|-------------------------------------------------|

|   | Basis      of Accounting |
|--------|--------------------------|

|   | Use      of Estimates and Assumptions |
|--------|---------------------------------------|

|   | Cash      and Cash Equivalents |
|--------|--------------------------------|

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| 6. | LOANS      PAYABLE |
|----|--------------------|

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| 7. | COMMITMENTS      AND CONTRACTUAL OBLIGATIONS |
|----|----------------------------------------------|

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Item4.                      Submissionof Matters to a Vote of Security Holders

On March 27, 2007, Morgan and Company, CharteredAccountants (“Morgan”) resigned as our independentaccountants.  Morgan’s audit report on our financial statements forthe period from our inception on September 13, 2003 to August 31, 2004, and forthe fiscal years ended August 31, 2005 and August 31, 2006 did not contain anadverse opinion or disclaimer or opinion, nor was it modified as to audit scope,or accounting principles.  The Report of Independent Registered PublicAccounting Firm that Morgan issued on the financial statements for the periodsfrom our inception on September 13, 2003 to August 31, 2006 was modified as touncertainty and did express an opinion that there was substantial doubt as toour ability to continue as a going concern.  Furthermore, there wereno disagreements between us and Morgan relating to the fiscal periods audited orany subsequent interim period through to the date that the firmresigned.

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| ITEM      6. | EXHIBITS. |
|--------------|-----------|

| Exhibit      No. | Document      Description                                                                                                                                                                                    |
|------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|             |                                                                                                                                                                                                         |
| 31.1             | Certification      of Principal Executive Officer and Principal Financial Officer pursuant to      Rule 13a-15(e) and 15d-15(e), promulgated under the Securities and      Exchange Act of 1934, as amended. |
|             |
| 32.1             | Certification      pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of      the Sarbanes-Oxley Act of 2002 (Chief Executive Officer and Chief      Financial Officer).                 |

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| 1.   | I      have reviewed this quarterly report on Form 10QSB of GULF UNITED ENERGY,      INC.; |
|----------------|--------------------------------------------------------------------------------------------|

| 2.   | Based      on my knowledge, this report does not contain any untrue statement of      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 quarterly      report; |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

| 4.   | The      registrant’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(e) 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 registrant and  have: |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| a)   | designed      such disclosure controls and procedures, or caused such disclosure control      and procedures to be designed under our supervision, to ensure that      material information relating to the registrant 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 registrant'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 suchevaluation; |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

| 5.   | The      registrant’s other certifying officer(s) and I have disclosed, based on      our most recent evaluation of internal control over financial reporting,      to the registrant’s auditors and the audit committee of the registrant’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 registrant’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 a significant role in the registrant’s internal control      over financial reporting |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 1.   | I      have reviewed this quarterly report on Form 10QSB of GULF UNITED ENERGY,      INC.; |
|----------------|--------------------------------------------------------------------------------------------|

| 2.   | Based      on my knowledge, this report does not contain any untrue statement of      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 quarterly      report; |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

| 4.   | The      registrant’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(e) 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 registrant and  have: |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| a)   | designed      such disclosure controls and procedures, or caused such disclosure control      and procedures to be designed under our supervision, to ensure that      material information relating to the registrant 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 registrant'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 suchevaluation; |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

| 5.   | The      registrant’s other certifying officer(s) and I have disclosed, based on      our most recent evaluation of internal control over financial reporting,      to the registrant’s auditors and the audit committee of the registrant’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 registrant’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 a significant role in the registrant’s internal control      over financial reporting |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 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 operations of the      Company. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 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 operations of the      Company. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | GULF      UNITED ENERGY, INC. |
|--------|-------------------------------|
|   | (Registrant)                  |
|   |                          |   |
|   | BY:                           | /s/      DON WILSON |
|   |                          | Don      Wilson |
|   |                          | President      and Principal ExecutiveOfficer |