**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**FORM      10-Q**

| ý | **QUARTERLY                REPORT UNDER SECTION 13 OR 15(****d****)                OF THE SECURITIES EXCHANGE ACT OF                1934** |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------|

**SEPTEMBER      30, 2007**

|  ̈ | **TRANSITION                REPORT UNDER SECTION 13 OR 15(****d****)                OF THE SECURITIES EXCHANGE ACT OF                1934** |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------|

**Commission      file number: 333-122697**

**Seguso      Holdings, Inc.**

| **New                York**                    |   | **20-1801142**                     |
|------------------------------------------------|--------|------------------------------------|
| (State                or other jurisdiction of |   | (IRS                Employer       |
| incorporation                or organization)  |   | Identification                No.) |

|   | Large                accelerated filer  ̈                | Accelerated                filer  ̈                             |
|--------|--------------------------------------------------------------|---------------------------------------------------------------------|
|   |                                                         |                                                                |
|   | Non-accelerated                filer  ̈                  | Smaller                reporting company                ý |
|   | (Do                not check if a smaller reporting company) |                                                                |

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**APPLICABLE      ONLY TO ISSUERS INVOLVED IN BANKRUPTCY**

**PROCEEDINGS      DURING THE PRECEDING FIVE YEARS:**

**APPLICABLE      ONLY TO CORPORATE ISSUERS**

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**Seguso      Holdings, Inc.**

**Quarterly      Report on Form 10-Q**

**Period      Ended September 30, 2007**

**Table      of Contents**

|                                                                                                                                                                                                                                                             |   | Page   |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|
| PART                  I . FINANCIAL INFORMATION                                                                                                                                                                                                                  |   |   | 4      |   |
|                                                                                                                                                                                                                                                             |   |   |   |   |
| Item                  1. Financial Statements:                                                                                                                                                                                                                   |   |   | 4      |   |
| Balance                  Sheets as of September 30, 2007 (Unaudited) and December 31, 2006                  (Audited)                                                                                                                                            |   |   | 4      |   |
| Statements                  of Operations for the three and nine months ended September 30,                  2007 and                  2006 and for the period from Inception on October 21, 2004 through                  September 30, 2007 (Unaudited)        |   |   | 5      |   |
| Statement                  of Stockholders’ Equity (Deficit) for the period from Inception on October                  21, 2004 through September 30, 2007 (Unaudited)                                                                                     |   |   | 6      |   |
| Statements                  of Cash Flows for the nine months ended September 30, 2007 and                  2006 and                  for the period from Inception on October 21, 2004 through September                  30,                  2007 (Unaudited) |   |   | 7      |   |
| Notes                  to Financial Statements (Unaudited)                                                                                                                                                                                                       |   |   | 8      |   |
| Item                  2. Management’s Discussion and Analysis of Financial Condition and Results                  of Operations                                                                                                                            |   |   | 9      |   |
| Item                  3. Quantitative and Qualitative Disclosures About Market                  Risk                                                                                                                                                             |   |   | 14     |   |
| Item                  4T. Controls and Procedures                                                                                                                                                                                                                |   |   | 14     |   |
|                                                                                                                                                                                                                                                             |   |   |   |   |
| PART                  II . OTHER INFORMATION                                                                                                                                                                                                                     |   |   | 15     |   |
|                                                                                                                                                                                                                                                             |   |   |   |   |
| Item                  1. Legal Proceedings                                                                                                                                                                                                                       |   |   | 15     |   |
| Item                  1A. Risk Factors – Not Applicable                                                                                                                                                                                               |   |   | 15     |   |
| Item                  2. Unregistered Sales of Equity Securities and Use of                  Proceeds                                                                                                                                                            |   |   | 15     |   |
| Item                  3. Defaults Upon Senior Securities                                                                                                                                                                                                         |   |   | 15     |   |
| Item                  4. Submission of Matters to a Vote of Security Holders                                                                                                                                                                                     |   |   | 15     |   |
| Item                  5. Other Information                                                                                                                                                                                                                       |   |   | 15     |   |
| Item                  6. Exhibits                                                                                                                                                                                                                                |   |   | 15     |   |
|                                                                                                                                                                                                                                                             |   |   |   |   |
| SIGNATURES                                                                                                                                                                                                                                                       |   |   | 17     |   |
|                                                                                                                                                                                                                                                             |   |   |   |   |
| EXHIBIT                  INDEX                                                                                                                                                                                                                                   |   |   | 18     |   |

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**PART      1 – FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

**SEGUSO      HOLDINGS, INC.**

|                                                                                                                                                                            |   | September 30, |    | December 31, |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------|---------|-------------------|--------|
|                                                                                                                                                                            |   | 2007               |    | 2006              |   |
|                                                                                                                                                                            |   | (Unaudited)        |    |              |   |
| ASSETS                                                                                                                                                                          |
| CURRENT                ASSETS                                                                                                                                                   |   |               |    |              |   |   |   |
|                                                                                                                                                                            |   |               |    |              |   |   |   |
| Cash                                                                                                                                                                            |   | $                  | 1,045   |              | $      | 1,665 |   |
|                                                                                                                                                                            |   |               |    |              |   |   |   |
| Total                Current Assets                                                                                                                                             |   |               | 1,045   |              |   | 1,665 |   |
|                                                                                                                                                                            |   |               |    |              |   |   |   |
| TOTAL                ASSETS                                                                                                                                                     |   | $                  | 1,045   |              | $      | 1,665 |   |
|                                                                                                                                                                            |   |               |    |              |   |   |   |
| LIABILITIES                AND STOCKHOLDERS' EQUITY (DEFICIT)                                                                                                                   |
|                                                                                                                                                                            |   |               |    |              |   |   |   |
| CURRENT                LIABILITIES                                                                                                                                              |   |               |    |              |   |   |   |
|                                                                                                                                                                            |   |               |    |              |   |   |   |
| Accrued                expenses                                                                                                                                                 |   | $                  | 73,710  |              | $      | 19,937 |   |
| Payable-related                party                                                                                                                                            |   |               | 12,600  |              |   | 6,100 |   |
|                                                                                                                                                                            |   |               |    |              |   |   |   |
| Total                Current Liabilities                                                                                                                                        |   |               | 86,310  |              |   | 26,037 |   |
|                                                                                                                                                                            |   |               |    |              |   |   |   |
| STOCKHOLDERS'                EQUITY (DEFICIT)                                                                                                                                   |   |               |    |              |   |   |   |
|                                                                                                                                                                            |   |               |    |              |   |   |   |
| Preferred                stock: $0.0001 par value; 5,000,000 shares authorized; no shares                issued                and outstanding                                  |   |               | -       |              |   | - |   |
| Common                stock: $0.0001 par value; 50,000,000 shares authorized; 2,000,000                and                2,000,000 shares issued and outstanding, respectively |   |               | 200     |              |   | 200 |   |
| Additional                paid-in capital                                                                                                                                       |   |               | 1,800   |              |   | 1,800 |   |
| Accumulated                deficit                                                                                                                                              |   |               | (87,265 | )                 |   | (26,372 | ) |
|                                                                                                                                                                            |   |               |    |              |   |   |   |
| Total                Stockholders' Equity (Deficit)                                                                                                                             |   |               | (85,265 | )                 |   | (24,372 | ) |
| TOTAL                LIABILITIES AND                                                                                                                                            |   |               |    |              |   |   |   |
| STOCKHOLDERS'                EQUITY (DEFICIT)                                                                                                                                   |   | $                  | 1,045   |              | $      | 1,665 |   |

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**SEGUSO      HOLDINGS, INC.**

|                                                         |   |                    |      |                    |   |                   |   |                   |      | From Inception      |   |
|--------------------------------------------------------------|--------|-------------------------|-----------|-------------------------|--------|------------------------|--------|------------------------|-----------|--------------------------|--------|
|                                                         |   | For the Three |      | For the Three |   | For the Nine |   | For the Nine |      | on October 21, |   |
|                                                         |   | Months Ended       |      | Months Ended       |   | Months Ended      |   | Months Ended      |      | 2004 Through        |   |
|                                                         |   | September 30,      |      | September 30,      |   | September 30,     |   | September 30,     |      | September 30,       |   |
|                                                         |   | 2007                    |      | 2006                    |   | 2007                   |   | 2006                   |      | 2007                     |   |
|                                                         |   |                    |      |                    |   |                   |   |                   |      |                     |   |
| REVENUES                                                     |   | $                       | -         |                    | $      | -                      |   | $                      | -         |                     | $      | - |   | $ | - |   |
| COST                OF REVENUES                              |   |                    | -         |                    |   | -                      |   |                   | -         |                     |   | - |   |   | - |   |
| GROSS                MARGIN                                  |   |                    | -         |                    |   | -                      |   |                   | -         |                     |   | - |   |   | - |   |
|                                                         |   |                    |      |                    |   |                   |   |                   |      |                     |   |   |   |   |   |   |
| OPERATING                EXPENSES                            |   |                    |           |                    |   |                        |   |                   |           |                     |   |  |   |   |  |   |
|                                                         |   |                    |      |                    |   |                   |   |                   |      |                     |   |   |   |   |   |   |
| General                and administrative                    |   |                    | 25,818    |                    |   | 48                     |   |                   | 60,893    |                     |   | 6,159 |   |   | 87,265 |   |
|                                                         |   |                    |      |                    |   |                   |   |                   |      |                     |   |   |   |   |   |   |
| Total                Operating Expenses                      |   |                    | 25,818    |                    |   | 48                     |   |                   | 60,893    |                     |   | 6,159 |   |   | 87,265 |   |
|                                                         |   |                    |      |                    |   |                   |   |                   |      |                     |   |   |   |   |   |   |
| LOSS                FROM OPERATIONS                          |   |                    | (25,818   | )                       |   | (48                    | )      |                   | (60,893   | )                        |   | (6,159 | ) |   | (87,265 | ) |
|                                                         |   |                    |      |                    |   |                   |   |                   |      |                     |   |   |   |   |   |   |
| OTHER                INCOME (EXPENSE)                        |   |                    |      |                    |   |                   |   |                   |      |                     |   |   |   |   |   |   |
|                                                         |   |                    |      |                    |   |                   |   |                   |      |                     |   |   |   |   |   |   |
| Gain                on extinguishment of debt                |   |                    | -         |                    |   | -                      |   |                   | -         |                     |   | - |   |   | - |   |
|                                                         |   |                    |      |                    |   |                   |   |                   |      |                     |   |   |   |   |   |   |
| LOSS                BEFORE INCOME TAXES                      |   |                    | (25,818   | )                       |   | (48                    | )      |                   | (60,893   | )                        |   | (6,159 | ) |   | (87,265 | ) |
|                                                         |   |                    |      |                    |   |                   |   |                   |      |                     |   |   |   |   |   |   |
| INCOME                TAX EXPENSE                            |   |                    | -         |                    |   | -                      |   |                   | -         |                     |   | - |   |   | - |   |
|                                                         |   |                    |      |                    |   |                   |   |                   |      |                     |   |   |   |   |   |   |
| NET                LOSS                                      |   | $                       | (25,818   | )                       | $      | (48                    | )      | $                      | (60,893   | )                        | $      | (6,159 | ) | $ | (87,265 | ) |
|                                                         |   |                    |      |                    |   |                   |   |                   |      |                     |   |   |   |   |   |   |
| BASIC                LOSS PER SHARE                          |   | $                       | (0.01     | )                       | $      | (0.00                  | )      | $                      | (0.03     | )                        | $      | (0.00 | ) |   |   |   |
|                                                         |   |                    |      |                    |   |                   |   |                   |      |                     |   |   |   |   |   |   |
| WEIGHTED                AVERAGE NUMBER OF SHARES OUTSTANDING |   |                    | 2,000,000 |                    |   | 2,000,000              |   |                   | 2,000,000 |                     |   | 2,000,000 |   |   |   |   |

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**SEGUSO      HOLDINGS, INC.**

|                                                                        |   |              |      |    |   | Additional  |   |    |   |   |   |
|-----------------------------------------------------------------------------|--------|-------------------|-----------|---------|--------|-------------|--------|---------|--------|--------|--------|
|                                                                        |   | Common Stock |      | Paid-In |   | Accumulated |   |    |   |
|                                                                        |   | Shares            |      | Amount  |   | Capital     |   | Deficit |   | Total  |   |
|                                                                        |   |              |      |    |   |        |   |    |   |   |   |
| Balance                at inception                                         |   |              | 2,000,000 |    | $      | 200         |   | $       | 1,800  |   | $      | - |   | $ | 2,000 |   |
|                                                                        |   |              |      |    |   |        |   |    |   |   |   |   |   |   |   |   |
| Net                loss from inception through ended December 31, 2006      |   |              | -         |    |   | -           |   |    | -      |   |   | (26,372 | ) |   | (26,372 | ) |
|                                                                        |   |              |      |    |   |        |   |    |   |   |   |   |   |   |   |   |
| Balance,                December 31, 2006                                   |   |              | 2,000,000 |    |   | 200         |   |    | 1,800  |   |   | (26,372 | ) |   | (24,372 | ) |
|                                                                        |   |              |      |    |   |        |   |    |   |   |   |   |   |   |   |   |
| Net                loss for the three months ended ended September 30, 2007 |   |              | -         |    |   | -           |   |    | -      |   |   | (60,893 | ) |   | (60,893 | ) |
|                                                                        |   |              |      |    |   |        |   |    |   |   |   |   |   |   |   |   |
| Balance,                September 30, 2007                                  |   |              | 2,000,000 |    | $      | 200         |   | $       | 1,800  |   | $      | (87,265 | ) | $ | (85,265 | ) |

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**SEGUSO      HOLDINGS, INC.**

|                                                                                                                                                 |   |                    |    |                    |   | From Inception      |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------|---------|-------------------------|--------|--------------------------|--------|
|                                                                                                                                                 |   | For the Nine  |    | For the Nine  |   | on October 21, |   |
|                                                                                                                                                 |   | Months Ended  |    | Months Ended  |   | 2004 Through        |   |
|                                                                                                                                                 |   | September 30,      |    | September 30,      |   | September 30,       |   |
|                                                                                                                                                 |   | 2007                    |    | 2006                    |   | 2007                     |   |
|                                                                                                                                                 |   |                    |    |                    |   |                     |   |
| OPERATING ACTIVITIES                                                                                                                            |   |                    |    |                    |   |                     |   |   |   |   |
|                                                                                                                                                 |   |                    |         |                    |   |                     |   |   |   |   |
| Net                  loss                                                                                                                            |   | $                       | (60,893 | )                       | $      | (6,159                   | )      | $ | (87,265 | ) |
| Adjustments                  to reconcile net income to net cash provided by operating activities:                  Common stock issued for services |   |                    | -       |                    |   | -                        |   |   | - |   |
| Changes                  in operating assets and liabilities:                                                                                        |   |                    |    |                    |   |                     |   |   |   |   |
| Increase                  (decrease) in accrued expenses                                                                                             |   |                    | 53,773  |                    |   | -                        |   |   | 73,710 |   |
|                                                                                                                                                 |   |                    |    |                    |   |                     |   |   |   |   |
| Net                  Cash Used by Operating Activities                                                                                               |   |                    | (7,120  | )                       |   | (6,159                   | )      |   | (13,555 | ) |
|                                                                                                                                                 |   |                    |    |                    |   |                     |   |   |   |   |
| INVESTING                  ACTIVITIES                                                                                                                |   |                    | -       |                    |   | -                        |   |   | - |   |
|                                                                                                                                                 |   |                    |    |                    |   |                     |   |   |   |   |
| FINANCING                  ACTIVITIES                                                                                                                |   |                    |    |                    |   |                     |   |   |   |   |
|                                                                                                                                                 |   |                    |    |                    |   |                     |   |   |   |   |
| Advances                  from stockholder                                                                                                           |   |                    | 6,500   |                    |   | 6,000                    |   |   | 12,600 |   |
| Net                  proceeds from issuance of common stock                                                                                          |   |                    | -       |                    |   | -                        |   |   | 2,000 |   |
|                                                                                                                                                 |   |                    |    |                    |   |                     |   |   |   |   |
| Net                  Cash Provided by Financing Activities                                                                                           |   |                    | 6,500   |                    |   | 6,000                    |   |   | 14,600 |   |
|                                                                                                                                                 |   |                    |    |                    |   |                     |   |   |   |   |
| NET                  INCREASE (DECREASE) IN CASH                                                                                                     |   |                    | (620    | )                       |   | (159                     | )      |   | 1,045 |   |
|                                                                                                                                                 |   |                    |    |                    |   |                     |   |   |   |   |
| CASH                  AT BEGINNING OF PERIOD                                                                                                         |   |                    | 1,665   |                    |   | 1,872                    |   |   | - |   |
|                                                                                                                                                 |   |                    |    |                    |   |                     |   |   |   |   |
| CASH                  AT END OF PERIOD                                                                                                               |   | $                       | 1,045   |                    | $      | 1,713                    |   | $ | 1,045 |   |
|                                                                                                                                                 |   |                    |    |                    |   |                     |   |   |   |   |
| SUPPLIMENTAL                  DISCLOSURES OF CASH FLOW INFORMATION                                                                                   |   |                    |    |                    |   |                     |   |   |   |   |
|                                                                                                                                                 |   |                    |    |                    |   |                     |   |   |   |   |
| CASH                  PAID FOR:                                                                                                                      |   |                    |    |                    |   |                     |   |   |   |   |
|                                                                                                                                                 |   |                    |    |                    |   |                     |   |   |   |   |
| Interest                                                                                                                                             |   | $                       | -       |                    | $      | -                        |   | $ | - |   |
| Income                  Taxes                                                                                                                        |   | $                       | -       |                    | $      | -                        |   | $ | - |   |

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*SEGUSO      HOLDINGS, INC.*

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**Item      2. Management’s Discussion and Analysis of Financial Condition and Results of      Operations**

** **

|   | · | perform                consulting services related to identifying potential acquisition                candidates and other financial service matters, and Meyers Associates                has                accepted such retention on a non-exclusive basis. In this regard,                Meyers                Associates shall furnish to the Company advice and recommendations                with                respect to such aspects of the business and affairs of the Company                as the                Company shall, from time to time, reasonably request upon reasonable                notice. The services, which Meyers Associates will perform, shall                include,                without limitation, assisting the Company in evaluating and negotiating                particular contracts or transactions, if requested to do so by the                Company, upon reasonable notice. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | · | The                compensation of Meyers Associates will be based on a success fee.                In                addition to its compensation under the Consulting Agreement, the                Company                will reimburse Meyers Associates for any and all reasonable expenses                incurred by Meyers Associates in the performance of its duties hereunder,                and Meyers Associates shall account for such expenses to the Company;                provided, however, that any expense in excess of $500 shall require                the                prior written approval of the Company which will not be unreasonably                withheld. Such reimbursement shall accumulate and be paid monthly. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | In                addition, Meyers Associates shall hold itself ready to assist the                Company                in evaluating and negotiating particular contracts or transactions,                if                requested to do so by the Company, upon reasonable notice, and will                undertake such evaluations and negotiations upon prior written agreement                as to additional compensation to be paid by the Company to Meyers                Associates with respect to such evaluations and negotiations. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Meyers                Associates may act as a finder or financial consultant in various                business                transactions in which the Company may be involved, such as mergers,                acquisitions or joint ventures. The Company and Meyers Associates                will                agree to compensation on deal by deal basis prior to each such                transaction. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

** **

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*Revenue      Recognition*

*Fair      Value of Financial Instruments*

*Loss      Per Common Share*

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**Material      Changes in Results of Operations For The Three Months Ended September 30, 2007      As Compared To The Three Months Ended September 30, 2006**

*Revenues.*

*Operating      expenses.*

*Net      loss. *

**Material      Changes in Results of Operations For The Nine Months Ended September 30, 2007      As      Compared To The Nine Months Ended September 30, 2006**

*Revenues.*

*Operating      expenses.*

*Net      loss. *

**Material      Changes in Financial Condition As of September 30, 2007 as compared with      December 31, 2006**

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**Item      3. Quantitative and Qualitative Disclosures About Market      Risk.**

**Item      4T. Controls and Procedures.**

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**PART      II – OTHER INFORMATION**

**Item      1. Legal Proceedings.**

**Item      1A. Risk Factors.**

**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.**

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| **Exhibit****Number** |   |  **Description**                                                                                                                                                                                                                                                                                                                                                                   |
|-----------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                  |   |                                                                                                                                                                                                                                                                                                                                                                                    |
| 3.1                   |        | Articles                of Incorporation of the Company, as amended. (Incorporated by reference                from the Company’s Amendment No. 1 to Form SB-2 filed with the Commission                on February 9, 2007.)                                                                                                                                                     |
|                  |   |                                                                                                                                                                                                                                                                                                                                                                                    |
| 3.2                   |   | By-Laws                of the Company. (Incorporated by reference from the Company’s Registration                Statement on Form SB-2 filed with the Commission on February 10,                2005.                                                                                                                                                                            |
|                  |   |                                                                                                                                                                                                                                                                                                                                                                                    |
| 4.1                   |   | Specimen                Common Share Certificate. (Incorporated by reference from the Company’s                Registration Statement on Form SB-2 filed with the Commission on February                10, 2005.)                                                                                                                                                                |
|                  |   |                                                                                                                                                                                                                                                                                                                                                                                    |
| 4.2                   |   | Provisions                of the Articles of Incorporation and Bylaws Effecting Shareholder                Rights.                (Incorporated by reference from the Company’s Amendment No. 1 to Form SB-2                filed with the Commission on February 9, 2007.)                                                                                                       |
|                  |   |                                                                                                                                                                                                                                                                                                                                                                                    |
| *31.1                 |   | Certification                of Principal Executive Officer and Principal Financial Officer pursuant                to                Rule 13a-14(a)/15d-14(a) of the Securities Exchange Act of 1934,                as                amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley                Act of                2002.                                    |
|                  |   |                                                                                                                                                                                                                                                                                                                                                                                    |
| *32.1                 |   | Certification                of Principal Executive Officer and Principal Financial Officer pursuant                to                Rule 13a-14(b) or Rule 15d-14(b) of the Securities Exchange Act of                1934,                as amended, and 18 U.S.C. Section 1350, as adopted pursuant to Section                906                of the Sarbanes-Oxley Act of 2002 |

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**SIGNATURE**

|                             |   |   | SEGUSO                HOLDINGS, INC.                                                                                    |
|----------------------------------|--------|--------|-------------------------------------------------------------------------------------------------------------------------|
|                             |   |   |
| September                9, 2008 | By:    |   | /s/                Robert Seguso                                                                                        |
|                             |   |   | Robert                SegusoPresident,                Chief Executive Officerand                Chief Financial Officer |

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**INDEX      TO EXHIBITS **

| **Exhibit****Number** |   |  **Description**                                                                                                                                                                                                                                                                                                                                                                   |
|-----------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1                  |   | Certification                of Principal Executive Officer and Principal Financial Officer pursuant                to                Rule 13a-14(a)/15d-14(a) of the Securities Exchange Act of 1934,                as                amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley                Act of                2002.                                    |
|                  |   |                                                                                                                                                                                                                                                                                                                                                                                    |
| 32.1                  |   | Certification                of Principal Executive Officer and Principal Financial Officer pursuant                to                Rule 13a-14(b) or Rule 15d-14(b) of the Securities Exchange Act of                1934,                as amended, and 18 U.S.C. Section 1350, as adopted pursuant to Section                906                of the Sarbanes-Oxley Act of 2002 |

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