**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**Washington,
      D.C. 20549**








**FORM
      10-QSB**


(Mark
                One)**x****QUARTERLY
                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
                ACT OF
                1934**For
                the quarterly period ended:March
                31, 2008**Or****o****TRANSITION
                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
                ACT OF
                1934**For
                the transition period from ____________ to
                _____________Commission
                File Number: 000-51450**BUCK-A-ROO$
                HOLDING CORPORATION**(Exact
                name of registrant as specified in its
                charter)





Nevada
            05-0581183(State
                or other jurisdiction of incorporation or organization)
            (I.R.S.
                Employer Identification No.)17641
                Vanowen Street, Van Nuys, CA
            91406(Address
                of principal executive offices)
            (Zip
                Code)(818)
                758-6500(Registrant's
                telephone number, including area code)Deja
                Foods, Inc.(Former
                name, if changed since last report)


Check
      whether the issuer (1) filed all reports required to be filed by Section 13
      or
      15(d) of the Exchange Act during the past 12 months (or for such shorter period
      that the registrant was required to file such reports), and (2) has been subject
      to such filing requirements for the past 90 days.   Yes o No x





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act): Yes o No x








Check
      whether the registrant filed all documents and reports required to be filed
      by
      Section 12, 13 or 15(d) of the Exchange Act after the distribution of securities
      under a plan confirmed by a court.  Yes x No o










State
      the
      number of shares outstanding of each of the issuer's classes of common stock,
      as
      of May 10, 2008: 12,325,778.







Transitional
      Small Business Disclosure (Check one): Yes o No x











**BUCK-A-ROO$
      HOLDING CORPORATION**





**Form
      10-QSB**





**Table
      of Contents**







**Page**PART
                I - FINANCIAL INFORMATIONUnaudited
                Consolidated Financial Statements
            3Consolidated
                Balance Sheet
            3Consolidated
                Statements of Operations
            4Consolidated
                Statements of Cash Flows
            5Notes
            6Management’s
                Discussion and Analysis or Plan of Operation
            11Controls
                and Procedures
            15PART
                II - OTHER INFORMATIONLegal
                Proceedings
            15Unregistered
                Sales of Equity Securities
            16Defaults
                Upon Senior Securities
            17Submission
                of Matters to a Vote of Security Holders
            17Other
                Information
            17Exhibits
            17SIGNATURES
            19







**PART
      I - FINANCIAL INFORMATION**


**Unaudited
      Consolidated Financial Statements**





The
      accompanying unaudited consolidated financial statements have been prepared
      in
      accordance with generally accepted accounting principles for interim financial
      reporting and pursuant to the rules and regulations of the Securities and
      Exchange Commission ("Commission").  While these statements reflect all
      normal recurring adjustments which are, in the opinion of management, necessary
      for fair presentation of the results of the interim period, they do not include
      all of the information and footnotes required by generally accepted accounting
      principles for complete financial statements.  For further information,
      refer to the financial statements and footnotes thereto, which are included
      in
      the Company's Annual Report on Form 10-KSB previously filed with the Commission
      on March 31, 2008, and subsequent amendment made thereto.







**BUCK-A-ROO$
      HOLDING CORPORATION**


**CONSOLIDATED
      BALANCE SHEETS**




**March
                31, 2008**
            
            
            **December
                31, 2007****ASSETS**
            
            
            (Unaudited)Current
                AssetsCash
            
            $
            6,154
            
            $
            815,711Accounts
                receivable
            
            
            13,600
            
            
            13,390Accounts
                receivable, related parties
            
            
            226,572
            
            
            14,910Inventory
            
            
            264,837
            
            
            174,103Deposits
            
            
            50,000
            
            
            49,000Prepaid
                expenses
            
            
            54,783
            
            
            32,188Other
                assets
            
            
            12,704
            
            
            -Total
                Current Assets
            
            
            628,650
            
            
            1,099,302Fixed
                assets, net of accumulated depreciation
            
            
            510,275
            
            
            532,645Goodwill
            
            
            1,830,681
            
            
            1,830,681Intangible
                assets, net of amortization
            
            
            1,280,291
            
            
            1,313,282Total
                Assets
            
            $
            4,249,897
            
            $
            4,775,910




**LIABILITIES
                AND STOCKHOLDERS' EQUITY**Current
                LiabilitiesDisbursements
                in transit
            
            $
            70,503
            
            $
            -Accounts
                payable and accrued expenses
            
            
            364,110
            
            
            354,445Accounts
                payable, related parties
            
            
            28,991
            
            
            75,294Accrued
                payroll
            
            
            21,728
            
            
            11,254Deferred
                rent
            
            
            3,701
            
            
            2,571Obligations
                to be settled through
              issuance
                of common stock
            
            
            23,495
            
            
            -Capital
                lease and note obligations, current
            
            
            187,153
            
            
            213,247Total
                Current Liabilities
            
            
            699,681
            
            
            656,811Capital
                lease and note obligations, net of
              current
                portion
            
            
            517,464
            
            
            505,700Non-controlling
                interest
            
            
            14,599
            
            
            14,599Stockholders'
                EquityCommon
                stock: $.001 par value, 25,000,000 shares
              authorized,
                12,325,778 and 12,373,333 issued and
              outstanding
                at March 31, 2008 and December 31,
              2007,
                respectively
            
            
            12,326
            
            
            12,373Additional
                paid in capital
            
            
            3,799,880
            
            
            3,748,747Stock
                subscriptions receivable
            
            
            -
            
            
            (96,400
            )Accumulated
                deficit
            
            
            (794,053
            )
            
            (65,920
            )Total
                Stockholders' Equity
            
            
            3,018,153
            
            
            3,598,800Total
                Liabilities and Stockholders' Equity
            
            $
            4,249,897
            
            $
            4,775,910




The
                accompanying notes are an integral part of these financial
                statements





3


**BUCK-A-ROO$
      HOLDING CORPORATION**


**CONSOLIDATED
      STATEMENTS OF OPERATIONS**


**(unaudited)**





**Successor**
            
            **Predecessor****Three
                Months Ended**
            
            **Three
                Months Ended****March
                31, 2008**
            
            **March
                31, 2007**Sales
            
            $
            468,115
            
            $
            -Sales
                - related party
            
            
            264,381
            
            
            -License
                fee
            
            
            31,821
            
            
            -Total
                revenue
            
            
            764,317
            
            
            -Cost
                of sales
            
            
            406,340
            
            
            -Cost
                of sales - related party
            
            
            237,990
            
            
            -Total
                cost of sales
            
            
            644,330
            
            
            -Gross
                Profit
            
            
            119,987
            
            
            -Operating
                ExpensesDepreciation
                and amortization
            
            
            61,501
            
            
            -Selling,
                general and administrative expenses
            
            
            760,426
            
            
            40,000Total
                Operating Expenses
            
            
            821,927
            
            
            40,000Loss
                From Operations
            
            
            (701,940
            )
            
            (40,000
            )Other
                ExpenseInterest
                expense
            
            
            26,238
            
            
            -Loss
                Before Non-controlling Interest
            
            
            (728,178
            )
            
            (40,000
            )Non-controlling
                interest
            
            
            -
            
            
            -Net
                Loss
            
            $
            (728,178
            )
            $
            (40,000
            )Net
                Loss Per Basic and Diluted Share of Common Stock
            
            $
            (0.06
            )
            $
            (0.30
            )Weighted
                Average Number of Common Shares Outstanding
            
            
            12,369,675
            
            
            134,343





The
      accompanying notes are an integral part of these consolidated financial
      statements




4


**BUCK-A-ROO$
      HOLDING CORPORATION**


**CONSOLIDATED
      STATEMENTS OF CASH FLOWS**


**(unaudited)**


**Successor**
            
            **Predecessor****Three
                Months Ended March 31****,****2008**
            
            **2007**Cash
                Flows from Operating ActivitiesNet
                loss
            
            $
            (728,178
            )
            $
            (40,000
            )Adjustments
                to reconcile net loss to net cashused
                by operating activities:
              Depreciation
                and amortization
            
            
            61,501
            
            
            -Share-based
                compensation
            
            
            69,508
            
            
            -Changes
                in operating assets and liabilities:
            
            
            
            
            
            -Accounts
                receivable
            
            
            (211,872
            )Inventories
            
            
            (90,734
            )
            
            -Prepaid
                expenses and other
            
            
            (36,299
            )
            
            -Disbursements
                in transit
            
            
            70,503
            
            
            -Accounts
                payable and accrued expenses
            
            
            (20,915
            )
            
            40,000Deferred
                rent
            
            
            1,000
            
            
            -Net
                cash used by operating activities
            
            
            (885,486
            )
            
            -Cash
                Flows from Investing ActivitiesCapital
                expenditures
            
            
            (6,140
            )
            
            -Net
                cash used by investing activities
            
            
            (6,140
            )
            
            -Cash
                Flows from Financing ActivitiesStock
                subscription cash receipts
            
            
            96,400
            
            
            -Principal
                payments on notes payable
            
            
            (14,331
            )
            
            -Net
                cash provided by financing activities
            
            
            82,069
            
            
            -Net
                Decrease in Cash and Cash Equivalents
            
            
            (809,557
            )
            
            -Cash
                and Cash Equivalents, Beginning of period
            
            
            815,711
            
            
            188,902Cash
                and Cash Equivalents, End of period
            
            $
            6,154
            
            $
            188,902**SUPPLEMENTAL
                DISCLOSURES OF CASH FLOW INFORMATION**Cash
                paid during the period for:Interest
            
            $
            6,928
            
            $
            -Income
                taxes
            
            
            -
            
            
            -


The
      accompanying notes are an integral part of these consolidated financial
      statements




5
 **BUCK-A-ROO$
            HOLDING CORPORATION**
 **Notes
            to Consolidated Financial Statements**
 **(Unaudited)**





**Note
      1: Organization of the Company and basis of presentation**





*Organization*





Deja
      Foods, Inc (“Predecessor”) was incorporated in Nevada on August 7, 2003. On
      December 14, 2007, Deja Foods changed its name to Buck-A-Roo$ Holding
      Corporation (the “Company”, “BRHC” or Successor”). BRHC is an extreme value
      retailer of food and general merchandise with an emphasis on highly consumable
      products that trigger repeat ordering and frequent customer visits. BRHC owns
      and operates its flagship Buck-A-Roo$ store in Van Nuys, California.





*Basis
      of Presentation*





The
      interim consolidated financial statements included herein, presented in
      accordance with United States generally accepted accounting principles and
      stated in US dollars, have been prepared by the Company, without an audit,
      pursuant to the rules and regulations of the Securities and Exchange Commission
      (SEC).  Certain information and footnote disclosures normally included in
      financial statements prepared in accordance with generally accepted accounting
      principles have been condensed or omitted pursuant to such rules and
      regulations, although the Company believes that the disclosures are adequate
      to
      make the information presented not misleading.





These
      statements reflect all adjustments, consisting of normal recurring adjustments,
      which, in the opinion of management, are necessary for fair presentation of
      the
      information contained therein.  It is suggested that these consolidated
      interim financial statements be read in conjunction with the financial
      statements of the Company for the year ended December 31, 2007 and notes
      thereto. The Company follows the same accounting policies in the preparation
      of
      interim reports.





*Principles
      of Consolidation*





The
      consolidated financial statements include the accounts of Buck-A-Roo$ Holding
      Corporation (formerly Deja Foods, Inc.), and its 90% owned subsidiary Deja
      Foods
      Governmental Services, Inc. (formerly M & L Wholesale Foods, LLC).
      All inter-company transactions and balances have been eliminated in
      consolidation.





*Share-based
      compensation*





The
      Company accounts for share based compensation under SFAS No. 123 (R). Under
      SFAS No. 123(R), the Company is required to measure compensation cost
      for all equity awards at fair value on the date of grant and recognize
      compensation expense in its consolidated statements of operations over the
      service period that the awards are expected to vest.





The
      Company granted 476,850 stock options to its employees and directors during
      the
      quarter ended March 31, 2008. The Company also issued 20,000 stock options
      to
      third party consultants for services rendered during the quarter ended March
      31,
      2008. Compensation expense of $45,107 was recognized during the quarter ended
      March 31, 2008 for stock options granted to the Company’s employees and
      directors. Consulting expense of $6,026 was recognized during the quarter ended
      March 31, 2008 for services rendered by third party consultants. There was
      no
      share based compensation during the quarter ended March 31, 2007.




In
      March
      2008, the Company adopted a stock option plan (the "Buck-A-Roo$ Stock Option
      Plan” or the “Plan”), which provides for the grant of both incentive stock
      options and non-statutory options. A total of 1,250,000 shares were reserved
      for
      issuance under the Plan.





6
 **BUCK-A-ROO$
          HOLDING CORPORATION** **Notes
            to Consolidated Financial Statements**
 **(Unaudited)**




Options
      under the Plan are issuable only to eligible officers, directors, key employees
      and consultants of the Company.




A
      total
      of 496,850 options were granted during the quarter ended March 31, 2008. All
      options granted were outstanding at March 31, 2008.





**Quarter
                Ended March 31, 2008**Risk-free
                interest rate
            
            
            2.96Expected
                term
            
            
            7
                yearsExpected
                volatility
            
            
            75
                %Expected
                dividend yield
            
            
            0
                %





The
      Company awarded 175,000 common shares to its directors and members of management
      for compensation of services for the year 2008. The fair value of these awards
      totaled $73,500 and is being recognized on a straight-line basis during 2008
      as
      services are rendered. The common shares were valued at $0.42 per share which
      was the market price of common stock at the date of award. Compensation expense
      of $17,955 was recognized during the quarter ended March 31, 2008. The common
      shares were not issued as of March 31, 2008; a liability to be settled through
      issuance of common stock of $17,955 has been recorded at March 31,
      2008.





The
      Company awarded 1,000 common shares to a third party for compensation of
      services rendered during the quarter ended March 31, 2008. The common shares
      were valued at $0.42 per share which was the market price of common stock at
      the
      date of award. Compensation expense of $420 was recognized during the quarter
      ended March 31, 2008. The common shares were not issued as of March 31, 2008;
      a
      liability to be settled through issuance of common stock of $420 has been
      recorded at March 31, 2008.





The
      Company entered an agreement to settle $5,120 compensation liability owed to
      its
      former chief financial officer through issuance of common stock valued at $0.42
      per common share during the quarter ended March 31, 2008. The common shares
      were
      not issued as of March 31, 2008; a liability to be settled through issuance
      of
      common stock of $5,120 has been recorded at March 31, 2008.





The
      fair
      value for these options was estimated at the date of grant using the
      Black-Scholes option pricing model with the following assumptions for the
      quarter ended March 31, 2008:





The
      Company began trading its common stock during April 2008 and therefore does
      not
      have a history of trading activity. Expected volatility was estimated using
      judgment and comparisons with peer companies. The expected term of options
      is
      based on several criteria, including the vesting period of the grant and the
      expected trading prices of common stock.





*Use
      of Estimates*





The
      preparation of the Company's consolidated financial statements in conformity
      with U.S. generally accepted accounting principles requires the Company's
      management to make estimates and assumptions that affect the reported amounts
      of
      assets and liabilities and disclosure of contingent assets and liabilities
      at
      the date of the financial statements, and the reported amounts of revenues
      and
      expenses during the reporting period. Actual results could differ from those
      estimates.





7
 **BUCK-A-ROO$
            HOLDING CORPORATION**
 **Notes
            to Consolidated Financial Statements**
 **(Unaudited)**




*Going
      Concern*





The
      Company recently established its operations upon emergence from bankruptcy
      on
      December 14, 2007 and does not have a history of operating results; as a result
      there is substantial doubt about the Company’s ability to continue as a going
      concern. The accompanying consolidated financial statements have been prepared
      on a going concern basis, which contemplates the realization of assets and
      the
      satisfaction of liabilities in the normal course of business. The consolidated
      financial statements do not include any adjustments relating to the
      recoverability and classification of recorded asset amounts or the amount and
      classification of liabilities that might be necessary should the Company be
      unable to continue as a going concern. The Company's continuation as a going
      concern is dependent upon its ability to generate sufficient cash flow to meet
      its obligations on a timely basis, to obtain additional financing and become
      profitable. The Company's continued existence is dependent upon its ability
      to
      achieve its operating plan. Management believes
      that the Company’s existing capital resources and operating cash flows will be
      sufficient to sustain the Company’s current operations over the next 12 months.
      Management has a plan of operations to mitigate the substantial doubt raised
      about the Company’s ability to continue as a going concern. This plan focuses on
      improving operating results by improving inventory turnover, achieving operating
      and distribution system efficiencies and focusing on controlling expenses and
      collecting accounts receivable. Management also plans to improve sales volume
      through advertising campaigns that specifically target new customers and
      increase brand awareness.




**Note
      2** **:
      Related-Party Transactions**




The
      Company negotiated three promissory notes payable with certain related parties
      as discussed below. Grocery Liquidators of America, LLC, (“GLA”) is a California
      limited liability company which is owned 33.33% by Greg Perlman and 66.66%
      by
      Coldwater Finance LLC (“Coldwater”). Coldwater is owned 50% by David Fox and 50%
      by GH Capital LLC (“GH Capital”). Greg Perlman and David Fox own all of the
      interests of B.A.R. Vanowen L.L.C. (“BAR”). GH Capital is owned 50% by Greg
      Perlman. David Fox is the Chief Executive Office of the Company and Greg Perlman
      is a director of the Company.





The
      Company had sales of $264,381 to GLA during the quarter ended March 31, 2008.
      The Company had receivables due from GLA of $222,096 at March 31, 2008. The
      Company purchased inventories from GLA at a mark up of 16%. GLA also provides
      transportation services to the Company at a rate of $25 per pallet and storage
      services at a rate of $12 per pallet. The Company had a payable of $3,341 and
      $15,000 due to GLA at March 31, 2008 and December 31, 2007, respectively, for
      inventory purchases and storage charges.





GLA
      assists BRHC in balancing out its non-food inventories by arranging sales as
      requested. When GLA arranges a sale for merchandise owned by BRHC, it first
      purchases the products being sold and then bills the customer and remits 94
      % of
      the collected funds received to BRHC retaining 6 % as a sales commission. There
      were no such transactions during the quarter ended March 31, 2008.





The
      Company borrowed $125,000 from GLA during 2007 to fund reorganization expenses.
      A principal balance of $124,574 remained outstanding at March 31, 2008 and
      December 31, 2007. Interest on this promissory note accrues at 14% per annum.
      Interest expense of $4,360 was recognized during the quarter ended March 31,
      2008. Unpaid interest of $4,857 and $500 is accrued at March 31, 2008 and
      December 31, 2007, respectively. The maturity date of this note which was
      originally March 31, 2008 was extended to July 31, 2008.





The
      Company borrowed approximately $275,000 from BAR Vanowen, LLC to build its
      flagship store. A principal balance of $241,714 remained outstanding at March
      31, 2008 and December 31, 2007. This promissory note was assumed by the Company
      when it acquired the flagship store. Interest on this note accrues at 7.5%
      per
      annum. Interest expense of $9,636 was recognized during the quarter ended March
      31, 2008. Unpaid interest of $10,635 and $500 is accrued at March 31, 2008
      and
      December 31, 2007, respectively. This note matures on December
      14, 2009.





8
 **BUCK-A-ROO$
            HOLDING CORPORATION**
 **Notes
            to Consolidated Financial Statements**
 **(Unaudited)**





The
      Company borrowed $150,000 from GLA to fund part of its Bankruptcy cash
      requirements. The entire principal balance of $150,000 remained outstanding
      at
      March 31, 2008 and December 31, 2007. Interest on this note accrues at the
      prime
      rate per annum. Interest expense of $5,250 was recognized during the quarter
      ended March 31, 2008. Unpaid interest of $5,776 and $500 is accrued at March
      31,
      2008 and December 31, 2007, respectively. This note matures on November 14,
      2009.





At
      March
      31, 2008 and December 31, 2007, the Company had receivables of approximately
      $4,475 and $38,000, respectively, due from B.A.R. Vanowen, LLC, (“BARVO”).








**Note
      3: Common Stock**





Stock
      subscription receivables of $96,400 relating to sales of 2,373,333 common shares
      on December 14, 2007 were received in January 2008.





The
      Company rescinded 47,555 of its outstanding shares of common stock in January
      2008 for stock that was returned to the Company by one of its shareholders.








**Note
      4: Capital Lease Obligations**




The
      Company leases certain equipment under a capital lease agreement which
      terminates on November 10, 2010. Monthly payments under the capital lease
      approximate $7,100. At March 31, 2008 and December 31, 2007 the debt balance
      approximated $188,000 and $202,000, respectively. Interest accrues at 14% per
      annum and all interest was paid through March 31, 2008.




9


**Item
      2: Management's Discussion and Analysis or Plan of
      Operations**





**Forward-Looking
      Statements**





This
      Quarterly Report contains forward-looking statements about our business,
      financial condition and prospects that reflect management's assumptions and
      beliefs based on information currently available.  We can give no assurance
      that the expectations indicated by such forward-looking statements will be
      realized. If any of our assumptions should prove incorrect, or if any of the
      risks and uncertainties underlying such expectations should materialize, Our
      actual results may differ materially from those indicated by the forward-looking
      statements.





The
      key
      factors that are not within our control and that may have a direct bearing
      on
      operating results include, but are not limited to, acceptance of our products,
      our ability to expand our customer base,  our ability to raise capital in
      the future, the retention of key employees and changes in the regulation of
      our
      industry.





There
      may
      be other risks and circumstances that we may be unable to predict.  When
      used in this Quarterly Report, words such as, *"believes,"*  *"expects,"
      "intends,"*  *"plans,"*  *"anticipates,"*  *"estimates"* and
      similar expressions are intended to identify forward-looking statements,
      although there may be certain forward-looking statements not accompanied by
      such
      expressions.





**Emergence
      from Bankruptcy**





On
      December 14, 2007, we emerged from bankruptcy protection. Upon
      the
      effective date of the Reorganization Plan (December 14, 2007), we acquired
      valuable intellectual property (related to Buck-A-Roo$ Stores and exclusive
      rights to develop, license and/or franchise additional Buck-A-Roo$ Stores),
      operating capital (royalty fees on original Buck-A-Roo$ Stores,) and an
      operating business (100% interest in a fully stocked operating flagship store).
       The reorganized M&L Wholesale Foods received a $150,000 cash infusion
      from us to resume its institutional business.





**Overview
      of the Business**





We
      are an
      extreme value retailer of food and general merchandise with an emphasis on
      highly consumable products that trigger repeat ordering and frequent customer
      visits. We own and operate our flagship Buck-A-Roo$ store in Van Nuys,
      California. We intend to grow our Buck-A-Roo$ store brand concept by acquiring
      additional stores.





We
      have a
      license agreement with GLA whereby we receive royalty income of 5% of gross
      sales from the operations of two other Buck-A-Roo$ stores in southern California
      that are not owned by us.





We
      sell bulk quantities of non-food products, directly and through distributors,
      to
      customers including deep discount food stores ranging from small independent
      retailers to chain discount stores. We also sell food products in bulk
      quantities to price sensitive institutional purchasers such as prisons, mental
      health facilities, food banks and governmental agencies.




We
      obtain
      the food and non-food products we sell from manufacturers who contact us
      regularly when they experience over-production, cancelled orders or label
      changes. We make opportunity purchases from a number of multinational
      manufacturers including Con Agra, Del Monte, National Frozen Foods and Cool
      Brands among others. We have no agreements with any manufacturer. Rather, we
      are
      contacted by manufacturers by telephone or email to determine if we would be
      interested in a particular purchase from them. We then confirm such purchases
      by
      purchase orders.




We
      aggressively seek to make opportunity food and non-food purchases from
      manufacturers who have product available as a result of over production,
      cancelled orders or label changes as this is where we experience our highest
      profit margins while offering our customers the deepest discount.





11


**Critical
      Accounting Policies and Estimates**




Our
      discussion and analysis of our financial condition and results of operations
      are
      based upon our consolidated financial statements, which have been prepared
      in
      accordance with accounting principles generally accepted in the United States.
      The preparation of these financial statements requires us to make estimates
      and
      judgments that affect the reported amounts of assets, liabilities, revenues
      and
      expenses, and related disclosure of contingent assets and liabilities. The
      estimation process requires assumptions to be made about future events and
      conditions, and as such, is inherently subjective and uncertain. Actual results
      could differ materially from our estimates.




The
      SEC
      defines critical accounting policies as those that are, in management’s view,
      most important to the portrayal of our financial condition and results of
      operations and most demanding of our judgment. We consider the following
      policies to be critical to an understanding of our consolidated financial
      statements and the uncertainties associated with the complex judgments made
      by
      us that could impact our results of operations, financial position and cash
      flows.




*Long-lived
      assets*




We
      review
      our long-lived assets for impairment whenever events or changes in circumstances
      indicate the carrying value of an asset may not be recoverable. When such events
      occur, we compare the carrying amount of the asset to our best estimate of
      the
      net undiscounted cash flows expected to result from the use and eventual
      disposition of the asset. If this comparison indicates that there is impairment,
      we record an impairment loss for the excess of net book value over the fair
      value of the impaired asset. We estimate the fair value based on the best
      information available, including prices for similar assets and the results
      of
      other valuation techniques.





*Intangible
      Assets*





We
      report
      intangible assets in accordance with FASB Statement No. 142, *Goodwill
      and Other Intangible Assets* ,
      which
      requires that an intangible asset with indefinite useful economic life not
      be
      amortized, but instead be separately tested for impairment using a fair-value
      approach. The evaluation of possible impairment of intangible assets is affected
      by factors such as changes in economic conditions and changes in operating
      performance. These factors could cause us to recognize a material impairment
      charge as we assess the ongoing expected cash flows and carrying amounts of
      intangible assets.





*Revenue
      Recognition*





The
      Company recognizes retail sales in its retail stores at the time the customer
      takes possession of merchandise. All sales reported are net of discounts and
      returns and exclude sales tax. Wholesale sales are recognized in accordance
      with
      the shipping terms agreed upon on the purchase order. Wholesale sales are
      typically recognized free on board ("FOB") origin where title and risk of loss
      pass to the buyer when the merchandise leaves the Company's distribution
      facility.





*Share-based
      compensation*





The
      Company accounts for share based compensation in accordance with
      SFAS No. 123(R), Share-Based Payment. This pronouncement amended
      SFAS No. 123, Accounting for Stock-Based Compensation, and supersedes
      Accounting Principles Board (APB) Opinion No. 25, Accounting for Stock
      Issued to Employees . SFAS No. 123(R)
      requires that companies account for awards of equity instruments issued to
      employees under the fair value method of accounting and recognize such amounts
      in their statements of operations. Under SFAS No. 123(R), the Company
      is required to measure compensation cost for all equity awards at fair value
      on
      the date of grant and recognize compensation expense in its consolidated
      statements of operations over the service period that the awards are expected
      to
      vest. The Company has adopted the fair value method of accounting pursuant
      to
      SFAS No. 123(R).





12


**New
      Accounting Pronouncements**





In
      September 2006, the FASB issued SFAS No. 157, “ *Fair
      Value Measurements* .”
SFAS
      157 defines fair value, establishes a framework for measuring fair value in
      generally accepted accounting principles, and expands disclosures about fair
      value measurements. SFAS 157 is effective for the Company on January 1, 2008.
      The adoption of this Statement had no impact on the Company’s financial
      statements.





In
      September 2006, the FASB issued SFAS No. 158, *Employers’
      Accounting for Defined Benefit Pension and Other Postretirement
      Plans* (“SFAS
      158”), which amends SFAS 87 and SFAS 106, and requires recognition of the
      overfunded or underfunded status of pension and other postretirement benefit
      plans on the balance sheet. Under SFAS 158, gains and losses, prior service
      costs and credits, and any remaining transition amounts under SFAS 87 and SFAS
      106 that have not yet been recognized through net periodic benefit cost will
      be
      recognized in accumulated other comprehensive income, net of tax effects, until
      they are amortized as a component of net periodic cost. The measurement date
      -
      the date at which the benefit obligation and plan assets are measured - is
      required to be the Company’s fiscal year end. SFAS 158 is effective for
      publicly-held companies for fiscal years ending after December 15, 2006, except
      for the measurement date provisions, which are effective for fiscal years ending
      after December 15, 2008. SFAS 158 had no effect on the Company’s financial
      condition or results of operations for the period ended March 31,
      2008.





In
      February 2007, the Financial Accounting Standards Board (FASB) issued
      Statement No. 159 (SFAS 159), *The
      Fair Value Option for Financial Assets and Financial
      Liabilities* ,
      including an amendment of FASB Statement No. 115. This Statement permits
      entities to choose to measure many financial instruments and certain other
      items
      at fair value. It also establishes presentation and disclosure requirements.
      This Statement is effective for the Company on January 1, 2008. The adoption
      of
      this Statement had no impact on our financial statements for the period ended
      March 31, 2008.





In
      December 2007, the FASB issued SFAS No. 141(revised 2007), *Business
      Combinations* ,
      and
      SFAS No. 160, *Noncontrolling
      Interests In Consolidated Financial Statements* .
      SFAS
      No. 141R improves reporting by creating greater consistency in the accounting
      and financial reporting of business combinations, resulting in more complete,
      comparable, and relevant information for investors and other users of financial
      statements. SFAS No. 141R requires the acquiring entity in a business
      combination to recognize all (and only) the assets acquired and liabilities
      assumed in the transaction; establishes the acquisition-date fair value as
      the
      measurement objective for all assets acquired and liabilities assumed; and
      requires the acquirer to disclose to investors and other users all of the
      information they need to evaluate and understand the nature and financial effect
      of the business combination. SFAS No. 160 improves the relevance, comparability,
      and transparency of financial information provided to investors by requiring
      all
      entities to report noncontrolling (minority) interests in subsidiaries in the
      same way--as equity in the consolidated financial statements. Moreover, SFAS
      No.
      160 eliminates the diversity that currently exists in accounting for
      transactions between an entity and noncontrolling interests by requiring they
      be
      treated as equity transactions. The two statements are effective for fiscal
      years beginning after December 15, 2008 and management is currently evaluating
      the impact that the adoption of these statements may have on the Company's
      consolidated financial statements.




In
      March
      2008, the FASB issued SFAS No. 161, *Disclosures
      about Derivative Instruments and Hedging Activities—an amendment of FASB
      Statement No. 133.* SFAS
      No.
      161 changes
      the disclosure requirements for derivative instruments and hedging activities.
      Entities are required to provide enhanced disclosures about (a) how and why
      an
      entity uses derivative instruments, (b) how derivative instruments and related
      hedged items are accounted for under SFAS No. 133 and its related
      interpretations, (c) how derivative instruments and related hedged items affect
      an entity’s financial position, financial performance, and cash flows and (d)
      encourages, but does not require, comparative disclosures for earlier periods
      at
      initial adoption.  SFAS No. 161 is effective for financial statements
      issued for fiscal years and interim periods beginning after November 15, 2008,
      with early application encouraged.




13




Other
      recent accounting pronouncements issued by the FASB (including its Emerging
      Issues Task Force), the American Institute of Certified Public Accountants,
      and
      the United States Securities and Exchange Commission did not or are not believed
      to have a material impact on the Company's present or future consolidated
      financial statements.







**Results
      of Operations**







***Results
      of Operations for the Quarter Ended March 31, 2008 Compared to the Quarter
      Ended
      March 31, 2007***




We
      emerged from bankruptcy and began our operations on December 14, 2007.
      Therefore, it is difficult to draw a meaningful comparison for the Quarter
      Ended
      March 31, 2008 when compared to the Quarter Ended March 31, 2007. The results
      of
      operations for the Quarter Ended March 31, 2007 are for our predecessor, Deja
      Foods, Inc.







*Revenue*





We
      had
      retail sales of $429,000 for the quarter ended March 31, 2008. Cost of sales
      approximated $371,000 and the gross margin was 14%. Inventory write-offs of
      approximately $14,000 resulting from our physical inventory in February 2008
      affected our gross margin by 3% during the quarter ended March 31, 2008. This
      gross margin was lower than anticpated due to higher inventory purchase costs
      including transportation and warehouse costs. We have taken internal measures
      to
      reduce our cost of goods including increasing distribution efficiencies.





Revenue
      from our wholesale operations approximated $304,000 for the quarter ended March
      31, 2008. Cost of sales for wholesales approximated $273,000 and the gross
      margin was 10%. Approximately $264,000 of our wholesales during the quarter
      ended March 31, 2008 was to Grocery Liquidators of America, a related party
      (“GLA”). Sales to GLA involve brokered transactions.





We
      earned
      license fee income totaling $32,000 from our license agreement with the two
      Buck-A-Roo$ stores not owned by us during the quarter ended March 31,
      2008.





We
      had no
      revenue for the quarter ended March 31, 2007 because our Predecessor was
      undergoing bankruptcy proceedings.





*Selling,
      General and Administrative Expenses*





We
      incurred selling, general and administrative expenses of approximately $814,000
      during the quarter ended March 31, 2008. These expenses were primarily
      attributed to legal ($71,000), professional ($195,000), payroll ($186,000),
      stockbased compensation ($64,000), rent ($70,000), amoritization and
      depreciation ($62,000), and advertising expenses ($64,000). A significant
      portion of the legal and professional fees is attributed to the cost of becoming
      current with our SEC filings and being accepted for trading on the Electronic
      Bulletin Board (“Bulletin Board”) which we achieved in March 2008. Advertising
      expenses included use of radio, print media and the internet.





During
      the quarter ended March 31, 2007, our Predecessor incurred $40,000 in
      professional service fees consisting primarily of legal and accounting
      services.





14




*Interest
      expense*





We
      incurred interest expense of $19,000 and $7,000 in connection with debt owed
      to
      GLA under promissory notes and capital lease obligations, respectively.








**Liquidity
      and Capital Resources**




Operations
      and liquidity needs are funded through cash flows from operations, debt and
      equity offerings. Upon emerging from bankruptcy on December 14, 2007, we raised
      gross proceeds of $997,000 from the sale of our common stock and proceeds of
      $471,000 from borrowings. Cash flows used by operating activities approximated
      $878,000 during the quarter ended March 31, 2008. Cash flows used by operations
      primarily related to payroll, professional services, legal services and rent.
      Cash flows used by investing activities approximated $6,000 relating to
      equipment purchases for the quarter ended March 31, 2008. Cash flows provided
      by
      financing activities approximated $82,000 during the quarter ended March 31,
      2008; cash flows provided by financing activities resulted from receipt of
      outstanding stock subscriptions of approximately $96,000 offset by $14,000
      in
      debt repayment. Regarding liquidity and use of capital resources, the above
      amounts reflect the quarter ended March 31, 2008 being a transition period
      of
      full scale operation by our retail outlet as well as our licensed outlets in
      terms of the proper mix of goods being carried, maintaining the proper staffing
      of the stores and efficient operation of our supporting warehouse.








We
      recently established our operations upon emergence from bankruptcy on December
      14, 2007 and completed our first full quarter of operations during the quarter
      ended March 31, 2008. Since we do not have a history of operating results,
      we
      are unable to estimate accurately future revenue and we are uncertain about
      our
      ability to sustain profitability. As a result there is substantial doubt about
      our ability to continue as a going concern. Our continuation as a going concern
      is dependent upon our ability to generate sufficient cash flow to meet our
      obligations on a timely basis, and our ability to obtain additional financing
      and become profitable. Our continued existence is dependent upon our ability
      to
      achieve our operating plan. We
      believe that our existing capital resources through the disciplined management
      of our accounts receivable and inventory turnover and operating cash flows
      will
      be sufficient to sustain our current operations over the next 12 months.
      Management is also working to increase sales volume and improve operating
      results through advertising campaigns that specifically target new customers
      and
      increase brand awareness. In addition, we are continuing to take steps to
      increase our operating efficiencies in our distribution system and retail store
      operations. However, future growth through additional Buck-A-Roo$ retail outlets
      is dependent upon obtaining capital from external sources. We have been working
      to obtain additional capital, however we do not have any material commitments
      for capital resources.





**Impact
      of Inflation**




The
      effect of inflation and changing prices on our operations was not significant
      during the periods presented.




**Off-Balance
      Sheet Arrangements**




We
      do not
      have any off-balance sheet arrangements.




**Item
      3: Controls and Procedures**





We
      have
      established a set of disclosure controls and procedures designed to ensure
      that
      information required to be disclosed by us in our reports filed under the
      Securities Exchange Act, is recorded, processed, summarized and reported within
      the time periods specified by the SEC's rules and forms. Disclosure controls
      have also designed with the objective of ensuring that this information is
      accumulated and communicated to our management, including our chief executive
      officer and chief financial officer, as appropriate, to allow timely decisions
      regarding required disclosure.  We believe our disclosure controls and
      internal controls are effective for the three months ended March 31,
      2008.




15


We
      do not
      expect that our disclosure of controls or internal controls over financial
      reporting will prevent all errors or all instances of fraud.  A control
      system, no matter how well designed and operated, can provide only reasonable,
      not absolute, assurance that the control system's objectives will be met.
 Further, the design of a control system must reflect the fact that there
      are resource constraints, and the benefits of controls must be considered
      relative to their costs.  Management is required to apply its judgment in
      evaluating the cost-benefit relationship of possible controls and procedures.
      Because of the inherent limitations in all control systems, no evaluation of
      controls can provide absolute assurance that all control issues and instances
      of
      fraud, if any, within our company have been detected.  These inherent
      limitations include the realities that judgments in decision-making can be
      faulty, and that breakdowns can occur because of simple error or mistake.
 Because of the inherent limitation of a cost-effective control system,
      misstatements due to error or fraud may occur and not be detected. We did not
      implement any changes in control during the three month period ended March
      31,
      2008.







**PART
      II - OTHER INFORMATION**





**Item
      1: Legal Proceedings**





No
      director, officer, significant employee, or consultant of BRHC has been
      convicted in a criminal proceeding, exclusive of traffic
      violations.





No
      director, officer, significant employee, or consultant of BRHC has been
      permanently or temporarily enjoined, barred, suspended, or otherwise limited
      from involvement in any type of business, securities or banking
      activities.





On
      December 3, 2007, the Bankruptcy Court entered an order confirming the Combined
      Plan of Reorganization of the registrant. The Reorganization Plan was effective
      on December 14, 2007.





**Item
      2: Unregistered Sales of Equity Securities**





On
      December 14, 2007, our reorganization plan was confirmed. All Deja Foods, Inc.
      common shares held by Mr. Fox, warrants issued and stock options issued under
      our 2005 Stock Option Plan were cancelled. All outstanding common stock of
      Deja
      Foods, Inc. was subject to a 1 for 33 reverse stock split resulting in 27,041
      shares of common stock outstanding after our reorganization (held by
      shareholders who acquired the shares before the effective date of our
      reorganization).





On
      December 14, 2007, we issued 500,000 new shares to Laurus Master Fund in
      exchange for its claim in the bankruptcy of Deja Foods, Inc. and M&L. We
      issued 500,000 new shares to approximately 340 companies or individuals in
      exchange for their claims in the bankruptcies of Deja Foods, Inc. and M&L.
      We issued 4,276,900 new shares to Grocery Liquidators of America LLC
      (" GLA ")
      for
      GLA's contribution to us of certain intellectual property rights related to
      the
      ownership, development and management of Buck-A-Roo$ branded stores. We relied
      upon the exemption from registration provided by Section 4(2) of the 1933 in
      connection with the issuance. We issued 4,696,058 new shares to B.A.R. Vanowen,
      LLC (" BARVO ")
      in
      exchange for BARVO's contributing to us all of its right to operate a
      Buck-A-Roo$ branded store in Van Nuys, CA, including the assignment of all
      related assets and leasehold interests. We relied upon the exemption from
      registration provided by Section 4(2) of the 1933 Act in connection with the
      issuance.




On
      December 14, 2007, we accepted subscriptions and commitments to purchase an
      aggregate of 1,965,714 shares of common stock for $825,600 in cash and received
      additional commitments for the purchase of an additional 415,238 shares for
      approximately $174,400 from 31 different investors who were friends and known
      business associates. We relied upon the exemption from registration provided
      by
      Section 4(2) of the 1933 Act and Rule 506 of Regulation D promulgated hereunder
      in connection with the issuances. The Company rescinded 47,555 of its
      outstanding shares of common stock in January 2008.






16


**Item
      3: Defaults Upon Senior Securities**





None.





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





None.





**Item
      5: Other Information**





None.





**Item
      6:**  **Exhibits**








**Exhibit
                Number**
            
            **Name
                and/or Identification of Exhibit**2
            
            Plan
                of Purchase, Sale, Reorganization, arrangement, liquidation or
                successiona.Voluntary
                petition for bankruptcy (2)(4)
              
              b.Modified
                First Amended Combined Plan of Reorganization of Deja Foods, Inc.
                and
                M&L Wholesale Foods LLC (5)3
            
            Articles
                of Incorporation & By-Lawsa.
                    Articles of Incorporation , as amended
                (1)b.
                    Bylaws (1)c 
                Amended and Restated Articles of Incorporation of Buck-A-Roos Holding
                Corporation (5)10.1
            
            License
                agreements (7)10.2
            
            Lease
                agreement (7)16
            
            Letter
                on change in certifying accountant   (3)31*
            
            Rule
                13a-14(a)/15d-14(a) Certification32*
            
            Certification
                under Section 906 of the Sarbanes-Oxley Act (18 U S C Section
                1350)








Notes:





1.
            Incorporated
                by reference herein to the Form 8-K previously filed with the SEC
                on
                August 21, 2006




17





2.
            Incorporated
                by reference herein to the Form 8-K previously filed with the SEC
                on
                September 28, 2007





3.
            Incorporated
                by reference herein to the Form 8-K previously filed with the SEC
                on
                October 9, 2007




4.
            Incorporated
                by reference herein to the Form 8-K previously filed with the SEC
                on
                December 7, 20075.
            Incorporated
                by reference herein to the Form 8-K previously filed with the SEC
                on
                January 23, 20086.
            Incorporated
                by reference herein to the Form 8-K previously filed with the SEC
                on March
                21, 2008.7
            Incorporated
                by reference herein to the Form 10KSB previously filed with the SEC
                on
                March 31, 2008, and subsequent amendments made
                thereto.




18





**SIGNATURES**








In
      accordance with the Exchange Act of 1934, this report has been signed below
      by
      the following persons on behalf of the registrant and in the capacities and
      on
      the dates indicated.











**Buck-A-Roo$
                Holding Corporation**Signature
            
            Title
            
            Date/s/
                David Fox
            
            Chief
                Executive Officer
            
            May
                15, 2008David
                Fox




19