**NEOVIEW      HOLDINGS INC.**

|   | Nevada                                                              |   | 20-1970137                         |
|--------|---------------------------------------------------------------------|--------|------------------------------------|
|   | (State                or other jurisdiction                of  |   | (I.R.S.                Employer    |
|   | incorporation                or                organization    |   | Identification                No.) |
|   |                                                                |   |                               |
|   |                                                                |   |                               |
|   | Suite 600                                                           |   |                               |
|   | Chicago, IL                                                         |   | 60661                              |
|   | (Address of principal executive              offices)          |   | (Zip Code)                         |

**APPLICABLE      ONLY TO ISSUERS INVOLVED IN BANKRUPTCY**

**PROCEEDINGS      DURING PRECEDING FIVE YEARS**

**APPLICABLE      ONLY TO CORPORATE ISSUERS**

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**Forward      Looking Statements**

**Available      Information**

**Item      1. Financial Statements**

**NEOVIEW        HOLDINGS INC.**

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**NEOVIEW        HOLDINGS INC.**

|                                                                                  |   | August                  31, |   | May                  31, |     |
|---------------------------------------------------------------------------------------|--------|-----------------------------|--------|--------------------------|----------|
|                                                                                  |   | 2006                        |   | 2006                     |     |
| **ASSETS**                                                                            |
| Current                                                                               |   |                        |   |                     |     |
| Cash                                                                                  | $      | 500                         |   | $                        | 41       |   |
|                                                                                  |   |                        |   |                     |     |   |
| Total                  current assets                                                 | $      | 500                         |   | $                        | 41       |   |
|                                                                                  |   |                        |   |                     |     |   |
| **LIABILITIES**                                                                       |
|                                                                                  |   |                        |   |                     |     |   |
| Current                                                                               |   |                        |   |                     |     |   |
| Accounts                  payable - Note 3                                            | $      | 14,607                      |   | $                        | 5,000    |   |
| Due                  to a related party - Note 3                                      |   | 1,044                       |   |                     |     |   |
|                                                                                  |   |                        |   |                     |     |   |
| Total                  current liabilities                                            |   | 15,651                      |   |                     | 5,000    |   |
|                                                                                  |   |                        |   |                     |     |   |
| **STOCKHOLDERS’                  EQUITY (DEFICIENCY****)**                      |
|                                                                                  |   |                        |   |                     |     |   |
| Capital                  stock                                                        |   |                        |   |                     |     |   |
| Authorized                                                                            |   |                        |   |                     |     |   |
| 75,000,000                  common                  shares with a par value of $0.001 |   |                        |   |                     |     |   |   |
| Issued                  and outstanding                                               |   |                        |   |                     |     |   |
| 4,000,000                  common                  shares                             |   |                        | 4,000  |                     |     | 4,000 |   |
| Additional                  paid-in capital - Note 3                                  |   | 107,775                     |   |                     | 107,775  |   |
| Deficit                  accumulated during the development stage                     |   | (126,926                    | )      |                     | (116,734 | ) |
|                                                                                  |   |                        |   |                     |     |   |
| Total                  stockholders’ equity (deficiency)                        |   | (15,151                     | )      |                     | (4,959   | ) |
|                                                                                  |   |                        |   |                     |     |   |
| Total                  liabilities and stockholders’ equity                     | $      | 500                         |   | $                        | 41       |   |
|                                                                                  |   |                        |   |                     |     |   |

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**NEOVIEW        HOLDINGS INC.**

|                                                            |   |                                |      |                           |   | November                  17,  |   |
|-----------------------------------------------------------------|--------|-------------------------------------|-----------|--------------------------------|--------|--------------------------------|--------|
|                                                            |   |                                |      |                           |   | 2004                  (Date of |   |
|                                                            |   | Three                  months ended |      | Inception)                  to |   |
|                                                            |   | August                  31,         |      | August                  31,    |   |
|                                                            |   | 2006                                |      | 2005                           |   | 2006                           |   |
|                                                            |   |                                |      |                           |   |                           |   |
| Expenses                                                        |   |                                |      |                           |   |                           |   |
| Advertising                                                     |   | $                                   | -         |                           | $      | -                              |   | $ | 20,000 |   |
| Management                  and consulting                      |   |                                | -         |                           |   | -                              |   |   | 2,500 |   |
| Office                  and miscellaneous                       |   |                                | 585       |                           |   | 60                             |   |   | 2,082 |   |
| Professional                  fees - Note 3                     |   |                                | 9,607     |                           |   | 18,709                         |   |   | 97,507 |   |
| Website                                                         |   |                                | -         |                           |   | 4,117                          |   |   | 4,837 |   |
|                                                            |   |                                |      |                           |   |                           |   |   |   |   |
| Total                  Expenses                                 |   |                                | (10,192   | )                              |   | (22,886                        | )      |   | (126,926 | ) |
|                                                            |   |                                |      |                           |   |                           |   |   |   |   |
| Loss                  for the period before the following item: |   |                                |      |                           |   |                           |   |   |   |   |
| Foreign                    exchange gain                        |   |                                | -         |                           |   | 327                            |   |   | - |   |
|                                                            |   |                                |      |                           |   |                           |   |   |   |   |
| Net                  loss for the period                        |   | $                                   | (10,192   | )                              | $      | (22,559                        | )      | $ | (126,926 | ) |
|                                                            |   |                                |      |                           |   |                           |   |   |   |   |
| Basic                  and diluted loss per share               |   | $                                   | (0.00     | )                              | $      | (0.01                          | )      |   |   |   |
|                                                            |   |                                |      |                           |   |                           |   |   |   |   |
| Weighted                  average number of shares outstanding  |   |                                | 4,000,000 |                           |   | 4,000,000                      |   |   |   |   |

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**NEOVIEW        HOLDINGS INC.**

|                                                            |   |                                |    |                           |   | November                  17,  |   |
|-----------------------------------------------------------------|--------|-------------------------------------|---------|--------------------------------|--------|--------------------------------|--------|
|                                                            |   |                                |    |                           |   | 2004                  (Date of |   |
|                                                            |   | Three                  months ended |    | Inception)                  to |   |
|                                                            |   | August                  31,         |    | August                  31,    |   |
|                                                            |   | 2006                                |    | 2005                           |   | 2006                           |   |
|                                                            |   |                                |    |                           |   |                           |   |
| Cash                  flows used in Operating Activities        |   |                                |    |                           |   |                           |   |
| Net                  loss for the period                        |   | $                                   | (10,192 | )                              | $      | (22,559                        | )      | $ | (126,926 | ) |
| Changes                  in non-cash working capital balances:  |   |                                |    |                           |   |                           |   |   |   |   |
| Prepaid                  expense                                |   |                                |    |                           |   | (2,481                         | )      |   | - |   |
| Accounts                  payable and accrued liabilities       |   |                                | 9,607   |                           |   | 4,992                          |   |   | 14,607 |   |
|                                                            |   |                                |    |                           |   |                           |   |   |   |   |
| Cash                  used in operating activities              |   |                                | (585    | )                              |   | (20,048                        | )      |   | (112,319 | ) |
|                                                            |   |                                |    |                           |   |                           |   |   |   |   |
| Cash                  flows provided by Financing Activities    |   |                                |    |                           |   |                           |   |   |   |   |
| Advances                  from a related party                  |   |                                | 1,044   |                           |   | 4,100                          |   |   | 32,819 |   |
| Proceeds                  from share issuance                   |   |                                | -       |                           |   | -                              |   |   | 80,000 |   |
|                                                            |   |                                |    |                           |   |                           |   |   |   |   |
| Cash                  provided by financing activities          |   |                                | 1,044   |                           |   | 4,100                          |   |   | 112,819 |   |
|                                                            |   |                                |    |                           |   |                           |   |   |   |   |
| Increase                  (decrease) in cash                    |   |                                | 459     |                           |   | (15,948                        | )      |   | 500 |   |
|                                                            |   |                                |    |                           |   |                           |   |   |   |   |
| Cash                  and cash equivalents, beginning of period |   |                                | 41      |                           |   | 16,366                         |   |   | - |   |
|                                                            |   |                                |    |                           |   |                           |   |   |   |   |
| Cash                  and cash equivalents, end of period       |   | $                                   | 500     |                           | $      | 418                            |   | $ | 500 |   |

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**NEOVIEW        HOLDINGS INC.**

|                                                                                                                                        |   |                          |      |                       |   |        |   | Deficit                     |    |                |   |
|---------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------|-----------|----------------------------|--------|-------------|--------|-----------------------------|---------|---------------------|--------|
|                                                                                                                                        |   |                          |      |                       |   |        |   | Accumulated                 |    |                |   |
|                                                                                                                                        |   |                          |      |                       |   | Additional  |   | During                  the |    | Stockholders’ |   |
|                                                                                                                                        |   | Common                  Stock |      | Paid-in                    |   | Development |   | Equity                      |    |
|                                                                                                                                        |   | Number                        |      | Par                  Value |   | Capital     |   | Stage                       |    | (Deficiency)        |   |
|                                                                                                                                        |   |                          |      |                       |   |        |   |                        |    |                |   |
| Common                  shares issued for cash on  November                  30, 2004  -                  at $0.02 per share |   |                          | 2,500,000 |                       | $      | 2,500       |   | $                           | 47,500  |                | $      | - |   | $ | 50,000 |   |
| Issuance                of                1,500,000 common shares for  cash                on May 21, 2005 -                 |   |                          |      |                       |   |        |   |                        |    |                |   |   |   |   |   |   |
| at                  $0.02 per share                                                                                                         |   |                          | 1,500,000 |                       |   | 1,500       |   |                        | 28,500  |                |   | - |   |   | 30,000 |   |
| Net                  loss for the period                                                                                                    |   |                          | -         |                       |   | -           |   |                        | -       |                |   | (67,342 | ) |   | (67,342 | ) |
|                                                                                                                                        |   |                          |      |                       |   |        |   |                        |    |                |   |   |   |   |   |   |
| Balance,                  May 31, 2005                                                                                                      |   |                          | 4,000,000 |                       |   | 4,000       |   |                        | 76,000  |                |   | (67,342 | ) |   | 12,658 |   |
| Debt                  forgiven by director                                                                                                  |   |                          | -         |                       |   | -           |   |                        | 31,775  |                |   | - |   |   | 31,775 |   |
| Net                  loss for the year                                                                                                      |   |                          | -         |                       |   | -           |   |                        | -       |                |   | (49,392 | ) |   | (49,392 | ) |
|                                                                                                                                        |   |                          |      |                       |   |        |   |                        |    |                |   |   |   |   |   |   |
| Balance,                  May 31, 2006                                                                                                      |   |                          | 4,000,000 |                       |   | 4,000       |   |                        | 107,775 |                |   | (116,734 | ) |   | (4,959 | ) |
|                                                                                                                                        |   |                          |      |                       |   |        |   |                        |    |                |   |   |   |   |   |   |
| Net                  loss for the period                                                                                                    |   |                          | -         |                       |   | -           |   |                        | -       |                |   | (10,192 | ) |   | (10,192 | ) |
|                                                                                                                                        |   |                          |      |                       |   |        |   |                        |    |                |   |   |   |   |   |   |
| Balance,                  August 31, 2006                                                                                                   |   |                          | 4,000,000 |                       | $      | 4,000       |   | $                           | 107,775 |                | $      | (126,926 | ) | $ | (15,151 | ) |

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**NEOVIEW        HOLDINGS INC.**

| Note                      1 | Interim                      Reporting |
|-----------------------------|----------------------------------------|

| Note                  2 | Nature                  and Continuance of Operations |
|-------------------------|-------------------------------------------------------|

|   | The                  Company is currently a development stage company as defined under                  Statement of Financial Accounting Standards (“FAS”) No. 7. As required for                  development stage enterprises, the statements of operations and                  cash flows                  include a total of all expenditures from the November 17, 2004                  (Date of                  Inception) to August 31, 2006. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Note                    3 | Related                    Party Transactions |
|---------------------------|-----------------------------------------------|

|   | The                  amount due to a related party is due to a director of the Company                  and is                  unsecured, non-interest bearing and has no stated term of repayment.                  On                  May 31, 2006, all amounts owed to a director totalling $31,775                  have been                  forgiven. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| Note                    3 | Related                    Party Transactions                    -                    (cont’d) |
|---------------------------|------------------------------------------------------------------------------------------------------|

|   | The                  Company is provided legal services by a law firm in which the President                  of                  the Company is a member. During the three months ended August 31,                  2006 the                  Company incurred legal expenses totalling $7,607 (2006: $NIL) from                  this                  law firm which are included in accounts                  payable. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | The                  Company uses the offices of its President for its minimal office                  facility                  needs for no consideration. No provision for these costs has been                  provided                  since it has been determined that they are not                  material. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**NEOVIEW      HOLDINGS INC.**

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

*** ***

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**Item      3. Controls and Procedures**

**PART      II - OTHER INFORMATION**

**Item      1. Legal Proceedings**

**Item      2. Unregistered Sales of Equity Securities and Use of      Proceeds**

**Item      3. Defaults Upon Senior Securities**

**Item      4. Submission of Matters to a Vote of Security Holders**

**Item      5. Other Information.**

**Item      6. Exhibits.**

| B)     | Exhibit No. |   | Description                             |
|--------|-------------|--------|-----------------------------------------|
|   |        |   |                                    |
|   | 3.1*        |   | Articles of Incorporation               |
|   | 3.2*        |   | Bylaws                                  |
|   | 31.1        |   | Section 302 Certifications              |
|   | 32.1        |   | Section 906              Certifications |

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**SIGNATURES**

|                                     |                                                                  |                                                                  |
|------------------------------------------|-----------------------------------------------------------------------|-----------------------------------------------------------------------|
|                                     | Neoview              Holdings,              Inc. a Nevada corporation |
|                                |                                                             |                                                             |
| Date: October              16, 2006 | By:                                                         | /s/ Bartly              J.              Loethen, President, CEO, |
|                                     | CFO,              Treasurer, Secretary and Director                   |
|                                     |                                                                  |

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