| x | Quarterly                Report Pursuant to Section 13 or 15(d) of the Securities Exchange                Act of                1934 for the quarterly period ended November 30,                2006 |
|---|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| o | Transition                report Pursuant to Section 13 or 15(d) of the Exchange                Act |
|---|-----------------------------------------------------------------------------------------------------|

**NEOVIEW      HOLDINGS INC.**

| Nevada                                                                                      |   | 20-1970137                                                        |
|---------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------|
| (State                or other jurisdiction ofincorporation                or organization) |   | (I.R.S.                EmployerIdentification                No.) |
|                                                                                        |   |                                                              |
| 730                W RandolphSuite                600Chicago,                IL             |   | 60661                                                             |
| (Address                of principal executive offices)                                     |   | (Zip                Code)                                         |
|                                                                                        |   |                                                              |
| (312)                454-0015                                                               |
| (Issuer's                Telephone                Number)                                   |

**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**

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**Item      1. Financial Statements**

**NEOVIEW      HOLDINGS INC.**

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**NEOVIEW      HOLDINGS INC.**

|                                                                              |   | November                30, |     | May                31, |   |
|-----------------------------------------------------------------------------------|--------|-----------------------------|----------|------------------------|--------|
|                                                                              |   | 2006                        |     | 2006                   |   |
| **ASSETS**                                                                        |   |                        |     |                   |   |
| Current                                                                           |   |                        |     |                   |   |
| Cash                                                                              |   | $                           | 500      |                   | $      | 41 |   |
|                                                                              |   |                        |     |                   |   |   |   |
| Total                current assets                                               |   | $                           | 500      |                   | $      | 41 |   |
|                                                                              |   |                        |     |                   |   |   |   |
|                                                                              |
| **LIABILITIES**                                                                   |   |                        |     |                   |   |   |   |
| Current                                                                           |   |                        |     |                   |   |   |   |
| Accounts                payable - Note 3                                          |   | $                           | 16,022   |                   | $      | 5,000 |   |
| Due                to a related party - Note 3                                    |   |                        | 22,046   |                   |   | - |   |
|                                                                              |   |                        |     |                   |   |   |   |
| Total                current liabilities                                          |   |                        | 38,068   |                   |   | 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                   |   |                        | (149,343 | )                      |   | (116,734 | ) |
|                                                                              |   |                        |     |                   |   |   |   |
| Total                stockholders’ equity (deficiency)                      |   |                        | (37,568  | )                      |   | (4,959 | ) |
|                                                                              |   |                        |     |                   |   |   |   |
| Total                liabilities and stockholders’ equity                   |   | $                           | 500      |                   | $      | 41 |   |

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**NEOVIEW      HOLDINGS INC.**

|                                                                                    |   |                              |      |                            |   |                         |   |   |      | November                17,  |   |
|-----------------------------------------------------------------------------------------|--------|-----------------------------------|-----------|---------------------------------|--------|------------------------------|--------|--------|-----------|------------------------------|--------|
|                                                                                    |   |                              |      |                            |   |                         |   |   |      | 2004                (Date of |   |
|                                                                                    |   | Three                months ended |      | Six                months ended |   | Inception)                to |   |
|                                                                                    |   | November                30,       |      | November                30,     |   | November                30,  |   |
|                                                                                    |   | 2006                              |      | 2005                            |   | 2006                         |   | 2005   |      | 2006                         |   |
|                                                                                    |   |                              |      |                            |   |                         |   |   |      |                         |   |
| Expenses                                                                                |   |                              |      |                            |   |                         |   |   |      |                         |   |
| Advertising                                                                             |   | $                                 | -         |                            | $      | -                            |   | $      | -         |                         | $      | - |   | $ | 20,000 |   |
| Management                and consulting                                                |   |                              | -         |                            |   | -                            |   |   | -         |                         |   | - |   |   | 2,500 |   |
| Office                and miscellaneous                                                 |   |                              | 815       |                            |   | 15                           |   |   | 1,400     |                         |   | 75 |   |   | 2,897 |   |
| Professional                fees - Note 3                                               |   |                              | 21,602    |                            |   | 13,391                       |   |   | 31,209    |                         |   | 32,100 |   |   | 119,109 |   |
| Website                                                                                 |   |                              | -         |                            |   | -                            |   |   | -         |                         |   | 4,117 |   |   | 4,837 |   |
|                                                                                    |   |                              |      |                            |   |                         |   |   |      |                         |   |   |   |   |   |   |
| Total                Expenses                                                           |   |                              | (22,417   | )                               |   | (13,406                      | )      |   | (32,609   | )                            |   | (36,292 | ) |   | (149,343 | ) |
|                                                                                    |   |                              |      |                            |   |                         |   |   |      |                         |   |   |   |   |   |   |
| Loss                for the period before the following                item:  |   |                              |      |                            |   |                         |   |   |      |                         |   |   |   |   |   |   |
| Foreign                exchange gain                                                    |   |                              | -         |                            |   | -                            |   |   | -         |                         |   | 327 |   |   | - |   |
|                                                                                    |   |                              |      |                            |   |                         |   |   |      |                         |   |   |   |   |   |   |
| Net                loss for the period                                                  |   | $                                 | (22,417   | )                               | $      | (13,406                      | )      | $      | (32,609   | )                            | $      | (35,965 | ) | $ | (149,343 | ) |
|                                                                                    |   |                              |      |                            |   |                         |   |   |      |                         |   |   |   |   |   |   |
| Basic                and diluted loss per share                                         |   | $                                 | (0.00     | )                               | $      | (0.00                        | )      | $      | (0.01     | )                            | $      | (0.01 | ) |   |   |   |
|                                                                                    |   |                              |      |                            |   |                         |   |   |      |                         |   |   |   |   |   |   |
| Weighted                average number of shares outstanding                       |   |                              | 4,000,000 |                            |   | 4,000,000                    |   |   | 4,000,000 |                         |   | 4,000,000 |   |   |   |   |

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**NEOVIEW      HOLDINGS INC.**

|                                                          |   |                            |    |                         |   | November                17,  |   |
|---------------------------------------------------------------|--------|---------------------------------|---------|------------------------------|--------|------------------------------|--------|
|                                                          |   |                            |    |                         |   | 2004                (Date of |   |
|                                                          |   | Six                months ended |    | Inception)                to |   |
|                                                          |   | November                30,     |    | November                30,  |   |
|                                                          |   | 2006                            |    | 2005                         |   | 2006                         |   |
|                                                          |   |                            |    |                         |   |                         |   |
| Cash                flows used in Operating Activities        |   |                            |    |                         |   |                         |   |
| Net                loss for the period                        |   | $                               | (32,609 | )                            | $      | (35,965                      | )      | $ | (149,343 | ) |
| Changes                in non-cash working capital balances:  |   |                            |    |                         |   |                         |   |   |   |   |
| Prepaid                expense                                |   |                            |    |                         |   | 400                          |   |   | - |   |
| Accounts                payable and accrued liabilities       |   |                            | 11,022  |                         |   | 15,502                       |   |   | 16,022 |   |
|                                                          |   |                            |    |                         |   |                         |   |   |   |   |
| Cash                used in operating activities              |   |                            | (21,587 | )                            |   | (20,063                      | )      |   | (133,321 | ) |
|                                                          |   |                            |    |                         |   |                         |   |   |   |   |
| Cash                flows provided by Financing Activities    |   |                            |    |                         |   |                         |   |   |   |   |
| Advances                from a related party                  |   |                            | 22,046  |                         |   | 4,100                        |   |   | 53,821 |   |
| Proceeds                from share issuance                   |   |                            | -       |                         |   | -                            |   |   | 80,000 |   |
|                                                          |   |                            |    |                         |   |                         |   |   |   |   |
| Cash                provided by financing activities          |   |                            | 22,046  |                         |   | 4,100                        |   |   | 133,821 |   |
|                                                          |   |                            |    |                         |   |                         |   |   |   |   |
| Increase                (decrease) in cash                    |   |                            | 459     |                         |   | (15,963                      | )      |   | 500 |   |
|                                                          |   |                            |    |                         |   |                         |   |   |   |   |
| Cash                and cash equivalents, beginning of period |   |                            | 41      |                         |   | 16,366                       |   |   | - |   |
|                                                          |   |                            |    |                         |   |                         |   |   |   |   |
| Cash                and cash equivalents, end of period       |   | $                               | 500     |                         | $      | 403                          |   | $ | 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                                                                                                    |   |                        | -         |                     |   | -           |   |                      | -       |                |   | (32,609 | ) |   | (32,609 | ) |
|                                                                                                                                      |   |                        |      |                     |   |        |   |                      |    |                |   |   |   |   |   |   |
| Balance,                November 30, 2006                                                                                                 |   |                        | 4,000,000 |                     | $      | 4,000       |   | $                         | 107,775 |                | $      | (149,343 | ) | $ | (37,568 | ) |

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**NEOVIEW      HOLDINGS INC.**

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**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**

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**Item        6. Exhibits**

**SIGNATURES**

|                               |                                                                                  |                                                 |
|------------------------------------|---------------------------------------------------------------------------------------|------------------------------------------------------|
|                               | Neoview              Holdings,              Inc. a Nevada corporation                 |
|                          |                                                                             |                                            |
| Date:              January 3, 2007 | By:                                                                         | /s/ Bartly              J.              Loethen |
|                               | President,              CEO, CFO,              Treasurer, Secretary and Director |

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