**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

----

**FORM      10-QSB**

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

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

**SUGAR      CREEK FINANCIAL      CORP.                  **

| **United                    States**                                              |     |                            **74-3210459** |
|-----------------------------------------------------------------------------------|--------------------|------------------------------------------------------------------------------|
| (State                    or other jurisdiction of incorporation or organization) |               | (I.R.S.                    Employer Identification No.)                      |

**28      West Broadway, Trenton, Illinois 62293-1304**

**(618)      224-9228**

**Not      Applicable**

----

**SUGAR      CREEK FINANCIAL CORP.**

**FORM      10-QSB**

**Index**
** **

|                                                                         |                     |                                                                                                                                  |   | ***Page                  No.*** |
|------------------------------------------------------------------------------|--------------------------|---------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------|
|                                                                         |                     |                                                                                                                                  |   |                            |
| **PART                  I.** **FINANCIAL                  INFORMATION** |                     |                                                                                                                                  |
|                                                                         |                     |                                                                                                                                  |   |                            |
|                                                                         | Item                  1. | Financial                  Statements                                                                                                 |   | 2                               |
|                                                                         |                     |                                                                                                                                  |   |                            |
|                                                                         |                     | Consolidated                  Balance Sheets (Unaudited) at June 30, 2007 and March                  31, 2007                         |   | 2                               |
|                                                                         |                     |                                                                                                                                       |   |                                 |
|                                                                         |                     | Consolidated                  Statements of Earnings (Unaudited) for the three months ended                  June 30, 2007 and 2006   |   | 3                               |
|                                                                         |                     |                                                                                                                                       |   |                                 |
|                                                                         |                     | Consolidated                  Statements of Cash Flows (Unaudited) for the three months ended                  June 30, 2007 and 2006 |   | 4                               |
|                                                                         |                     |                                                                                                                                       |   |                                 |
|                                                                         |                     | Notes                  to Unaudited Consolidated Financial Statements                                                                 |   | 5                               |
|                                                                         |                     |                                                                                                                                  |   |                            |
|                                                                         | Item                  2. | Management’s                  Discussion and Analysis or Plan of Operation                                                      |   | 6                               |
|                                                                         |                     |                                                                                                                                  |   |                            |
|                                                                         | Item                  3. | Controls                  and Procedures                                                                                              |   | 11                              |
|                                                                         |                     |                                                                                                                                  |   |                            |
| **PART                  II.** **OTHER                  INFORMATION**    |                     |                                                                                                                                  |
|                                                                         |                     |                                                                                                                                  |   |                            |
|                                                                         | Item                  1. | Legal                  Proceedings                                                                                                    |   | 12                              |
|                                                                         |                     |                                                                                                                                  |   |                            |
|                                                                         | Item                  2. | Unregistered                  Sales of Equity Securities and Use of Proceeds                                                          |   | 12                              |
|                                                                         |                     |                                                                                                                                  |   |                            |
|                                                                         | Item                  3. | Defaults                  upon Senior Securities                                                                                      |   | 12                              |
|                                                                         |                     |                                                                                                                                  |   |                            |
|                                                                         | Item                  4. | Submission                  of Matters to a Vote of Security Holders                                                                  |   | 12                              |
|                                                                         |                     |                                                                                                                                  |   |                            |
|                                                                         | Item                  5. | Other                  Information                                                                                                    |   | 12                              |
|                                                                         |                     |                                                                                                                                  |   |                            |
|                                                                         | Item                  6. | Exhibits                                                                                                                              |   | 12                              |
|                                                                         |                     |                                                                                                                                  |   |                            |
| **Signatures**                                                               |                     |                                                                                                                                  |   |                            |

----

**PART      I. FINANCIAL INFORMATION**

**Item      1. Financial Statements**
**.      **

**SUGAR      CREEK FINANCIAL CORP. AND SUBSIDIARY**

**Consolidated**
**      Balance Sheets (Unaudited)**

|                                                                    |   | **June                  30,** |       | **March                  31,** |   |
|-------------------------------------------------------------------------|--------|-------------------------------|------------|--------------------------------|--------|
|                                                                         |   | **2007**                      |       | **2007**                       |   |
| **Assets**                                                              |   |                          |       |                           |   |
| Cash                  and due from banks                                |   | $                             | 425,755    |                           |   | 469,454 |   |
| Federal                  funds sold                                     |   |                          | 1,327,677  |                           |   | 1,680,880 |   |
| FHLB                  daily investment                                  |   |                          | 1,653,379  |                           |   | 4,808,373 |   |
| Cash                  and cash equivalents                              |   |                          | 3,406,811  |                           |   | 6,958,707 |   |
| Stock                  in Federal Home Loan Bank of Chicago             |   |                          | 1,660,145  |                           |   | 1,660,145 |   |
| Loans                  receivable, net of allowance for loan losses     |   |                          |       |                           |   |   |   |
| of                  $130,000 and $130,000                               |   |                          | 80,833,935 |                           |   | 79,920,973 |   |
| Premises                  and equipment, net                            |   |                          | 887,101    |                           |   | 866,898 |   |
| Accrued                  interest receivable:                           |   |                          |       |                           |   |   |   |
| Securities                                                              |   |                          | 7,038      |                           |   | 10,000 |   |
| Loans                                                                   |   |                          | 319,369    |                           |   | 307,241 |   |
| Other                  assets                                           |   |                          | 126,345    |                           |   | 617,405 |   |
| Total                  assets                                           |   | $                             | 87,240,744 |                           |   | 90,341,369 |   |
|                                                                    |   |                          |       |                           |   |   |   |
| **Liabilities                  and Stockholders' Equity**               |   |                          |       |                           |   |   |   |
| Deposits                                                                |   | $                             | 56,870,097 |                           |   | 64,170,227 |   |
| Accrued                  interest on deposits                           |   |                          | 222,795    |                           |   | 244,647 |   |
| Advances                  from FHLB of Chicago                          |   |                          | 20,000,000 |                           |   | 19,000,000 |   |
| Advances                  from borrowers for taxes and insurance        |   |                          | 395,723    |                           |   | 275,521 |   |
| Other                  liabilities                                      |   |                          | 224,935    |                           |   | 161,303 |   |
| Income                  taxes                                           |   |                          | 434,058    |                           |   | 420,865 |   |
| Total                  liabilities                                      |   |                          | 78,147,608 |                           |   | 84,272,563 |   |
| Commitments                  and contingencies                          |   |                          |       |                           |   |   |   |
| Stockholders'                  equity:                                  |   |                          |       |                           |   |   |   |
| Common                  stock, 906,879 shares $.01 par value per share  |   |                          | 9,069      |                           |   | - |   |
| Additional                  paid-in capital                             |   |                          | 3,343,002  |                           |   | - |   |
| Common                  stock acquired by employee stock ownership plan |   |                          | (347,590   | )                              |   | - |   |
| Retained                  earnings - substantially restricted           |   |                          | 6,088,655  |                           |   | 6,068,806 |   |
| Total                  stockholders' equity                             |   |                          | 9,093,136  |                           |   | 6,068,806 |   |
| Total                  liabilities and stockholders' equity             |   | $                             | 87,240,744 |                           |   | 90,341,369 |   |

----

**SUGAR      CREEK FINANCIAL CORP. AND SUBSIDIARY**

**Consolidated      Statements of Earnings (Unaudited)**

|                                                          |   | **Three                    Months Ended****June                    30,** |      |
|---------------------------------------------------------------|--------|--------------------------------------------------------------------------|-----------|
|                                                          |   | **2007**                                                                 |      | **2006** |   |
| Interest                  income:                             |   |                                                                     |      |   |   |
| Loans                  receivable                             |   | $                                                                        | 1,191,836 |   |   | 1,006,087 |   |
| Securities                                                    |   |                                                                     | 8,500     |   |   | 11,977 |   |
| Other                  interest-earning assets                |   |                                                                     | 36,861    |   |   | 31,895 |   |
| Total                  interest income                        |   |                                                                     | 1,237,197 |   |   | 1,049,959 |   |
|                                                          |   |                                                                     |      |   |   |   |   |
| Interest                  expense:                            |   |                                                                     |      |   |   |   |   |
| Deposits                                                      |   |                                                                     | 516,125   |   |   | 466,250 |   |
| Advances                  from FHLB                           |   |                                                                     | 217,044   |   |   | 119,363 |   |
| Total                  interest expense                       |   |                                                                     | 733,169   |   |   | 585,613 |   |
| Net                  interest income                          |   |                                                                     | 504,028   |   |   | 464,346 |   |
| Provision                  (credit) for loan losses           |   |                                                                     | -         |   |   | (15,000 | ) |
| Net                  interest income after provision (credit) |   |                                                                     |      |   |   |   |   |
| for                  loan losses                              |   |                                                                     | 504,028   |   |   | 479,346 |   |
| Noninterest                  income:                          |   |                                                                     |      |   |   |   |   |
| Loan                  service charges                         |   |                                                                     | 4,133     |   |   | 4,265 |   |
| Service                  charges on deposit accounts          |   |                                                                     | 29,895    |   |   | 17,409 |   |
| Gain                  on sale of investment in service bureau |   |                                                                     | -         |   |   | 18,492 |   |
| Other                                                         |   |                                                                     | 3,356     |   |   | 2,391 |   |
| Total                  noninterest income                     |   |                                                                     | 37,384    |   |   | 42,557 |   |
|                                                          |   |                                                                     |      |   |   |   |   |
| Noninterest                  expense:                         |   |                                                                     |      |   |   |   |   |
| Compensation                  and benefits                    |   |                                                                     | 317,990   |   |   | 289,101 |   |
| Occupancy                  expense                            |   |                                                                     | 19,390    |   |   | 19,430 |   |
| Equipment                  and data processing                |   |                                                                     | 76,301    |   |   | 68,936 |   |
| Federal                  deposit insurance premiums           |   |                                                                     | 1,833     |   |   | 1,770 |   |
| Advertising                                                   |   |                                                                     | 7,071     |   |   | 12,459 |   |
| Supplies                  expense                             |   |                                                                     | 13,831    |   |   | 13,519 |   |
| Other                                                         |   |                                                                     | 71,954    |   |   | 54,345 |   |
| Total                  noninterest expense                    |   |                                                                     | 508,370   |   |   | 459,560 |   |
| Earnings                  before income taxes                 |   |                                                                     | 33,042    |   |   | 62,343 |   |
|                                                          |   |                                                                     |      |   |   |   |   |
| Income                  taxes                                 |   |                                                                     | 13,193    |   |   | 25,053 |   |
|                                                          |   |                                                                     |      |   |   |   |   |
| Net                  earnings                                 |   | $                                                                        | 19,849    |   |   | 37,290 |   |
|                                                          |   |                                                                     |      |   |   |   |   |
| Earnings                  per share                           |   |                                                                     | 0.02      |   |   | N/A |   |
| Dividends                  per share                          |   |                                                                     | 0.00      |   |   | N/A |   |

----

**SUGAR      CREEK FINANCIAL CORP. AND SUBSIDIARY**

**Consolidated      **
**Statements      of Cash Flows**

**(Unaudited)**

|                                                                             |   | **Three                      Months Ended****June                      30,** |       |
|----------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------|------------|
|                                                                             |   | **2007**                                                                     |       | **2006** |   |
| Cash                    flows from operating activities:                         |   |                                                                         |       |   |   |
| Net                    earnings                                                  |   | $                                                                            | 19,849     |   |   | 37,290 |   |
| Adjustments                    to reconcile net earnings to net                  |   |                                                                         |       |   |   |   |   |
| cash                    provided by (used for) operating activities:             |   |                                                                         |       |   |   |   |   |
| Depreciation                                                                     |   |                                                                         | 19,032     |   |   | 23,367 |   |
| ESOP                    expense                                                  |   |                                                                         | 8,392      |   |   | - |   |
| Amortization                    of deferred loan fees, net                       |   |                                                                         | (4,820     | ) |   | (4,224 | ) |
| Provision                    (credit) for loan losses                            |   |                                                                         | -          |   |   | (15,000 | ) |
| Increase                    in accrued interest receivable                       |   |                                                                         | (9,166     | ) |   | (53 | ) |
| Decrease                    in other assets                                      |   |                                                                         | 491,061    |   |   | 98,699 |   |
| Increase                    (decrease) in:                                       |   |                                                                         |       |   |   |   |   |
| Accrued                    interest on deposits                                  |   |                                                                         | (21,852    | ) |   | 24,577 |   |
| Other                    liabilities                                             |   |                                                                         | 63,631     |   |   | (67,518 | ) |
| Income                    taxes                                                  |   |                                                                         | 13,193     |   |   | - |   |
| Net                    cash provided by (used for) operating activities          |   |                                                                         | 579,320    |   |   | 97,138 |   |
| Cash                    flows from investing activities:                         |   |                                                                         |       |   |   |   |   |
| Net                    change in loans receivable                                |   |                                                                         | (908,142   | ) |   | (5,790,917 | ) |
| Redemption                    of FHLB stock                                      |   |                                                                         | -          |   |   | 815,355 |   |
| Purchase                    of premises and equipment                            |   |                                                                         | (39,235    | ) |   | - |   |
| Net                    cash provided by (used for) investing activities          |   |                                                                         | (947,377   | ) |   | (4,975,562 | ) |
| Cash                    flows from financing activities:                         |   |                                                                         |       |   |   |   |   |
| Net                    increase (decrease) in deposits                           |   |                                                                         | (7,300,130 | ) |   | 967,179 |   |
| Increase                    (decrease) in advances from                          |   |                                                                         |       |   |   |   |   |
| borrowers                    for taxes and insurance                             |   |                                                                         | 120,202    |   |   | 90,142 |   |
| Proceeds                    from advances from FHLB                              |   |                                                                         | 4,000,000  |   |   | 2,000,000 |   |
| Repayment                    of advances from FHLB                               |   |                                                                         | (3,000,000 | ) |   | - |   |
| Proceeds                    from sale of common stock, net                       |   |                                                                         | 2,996,089  |   |   | - |   |
| Net                    cash provided by (used for) financing activities          |   |                                                                         | (3,183,839 | ) |   | 3,057,321 |   |
| Net                    increase (decrease) in cash and cash equivalents          |   |                                                                         | (3,551,896 | ) |   | (1,821,103 | ) |
| Cash                    and cash equivalents at beginning of period              |   |                                                                         | 6,958,707  |   |   | 5,110,683 |   |
| Cash                    and cash equivalents at end of period                    |   | $                                                                            | 3,406,811  |   |   | 3,289,580 |   |
| Supplemental                    disclosures-cash paid during the period for:     |   |                                                                         |       |   |   |   |   |
| Interest                    on deposits and advances from FHLB                   |   | $                                                                            | 749,589    |   |   | 557,601 |   |
| Federal                    and state income taxes                                |   |                                                                         | 13,193     |   |   | 25,053 |   |
| Real                    estate and repossessions acquired in settlement of loans |   | $                                                                            | -          |   |   | - |   |

----

**SUGAR      CREEK FINANCIAL CORP. AND SUBSIDIARY**

**Notes      to the Unaudited Consolidated Financial Statements**

**June      30, 2007**

**(1)**
**Basis      of Presentation**

**(2)**
**Mutual      Holding Company Reorganization and Minority Stock Issuance**

**(3)      **
**Earnings      Per Share**

----

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

**Forward-Looking      Statements**

**General**

**Critical      Accounting Policy**

**Allowance      for Loan Losses. **

----

**Balance      Sheet Analysis**

**Overview.      **

**Loans.**

**Nonperforming        Assets**

|                                                     |   | **June                30,** |    | **March                31,** |   |
|----------------------------------------------------------|--------|-----------------------------|---------|------------------------------|--------|
| **(Dollars                in thousands)**                |   | **2007**                    |    | **2007**                     |   |
| Nonaccrual                loans:                    |   |                        |    |                         |   |
| Residential                real estate                   |   | $                           | 990     |                         | $      | 698 |   |
| Commercial                real estate                    |   |                        | — |                         |   | — |   |
| Commercial                                               |   |                        | — |                         |   | — |   |
| Consumer                                                 |   |                        | 65      |                         |   | 30 |   |
| Total                                                    |   |                        | 1,055   |                         |   | 728 |   |
| Total                nonperforming assets                |   | $                           | 1,055   |                         | $      | 728 |   |
|                                                     |   |                        |    |                         |   |   |   |
| Total                nonperforming loans to total loans  |   |                        | 1.31    | %                            |   | 0.91 | % |
| Total                nonperforming loans to total assets |   |                        | 1.21    |                         |   | 0.83 |   |
| Total                nonperforming assets                |   |                        | 1.21    |                         |   | 0.83 |   |

**Investments.**

**Deposits**

**Borrowings**
** **

----

**Results      of Operations for the Three Months Ended June 30, 2007 and      2006.**

**General.**
** **

**Total      Interest Income.**
** **

**Total      Interest Expense**
***.***
*** ***

**Net      Interest Income**
***.***

|                                               |   | **Three                Months Ended June 30,** |   |
|----------------------------------------------------|--------|------------------------------------------------|--------|
|                                               |   | **2007**                                       |   | **2006** |   |
| **(Dollars                in thousands)**          |   | **Average****Balance**                         |   | **Interest****and****Dividends** |   | **Yield/****Cost** |   | **Average****Balance** |   | **Interest****and****Dividends** |   | **Yield/****Cost** |   |
| **Assets:**                                        |   |                                           |   |   |   |   |   |   |   |   |   |   |   |
| Interest-earning                assets:            |   |                                           |   |   |   |   |   |   |   |   |   |   |   |
| Loans                                              |   | $                                              | 80,574 |   | $ | 1,192 |   |   | 5.92 | % | $ | 70,111 |   | $ | 1,006 |   |   | 5.74 | % |
| Stock                in FHLB of Chicago            |   |                                           | 1,660  |   |   | 8 |   |   | 1.93 |   |   | 2,751 |   |   | 12 |   |   | 1.74 |   |
| Other                interest-earning assets       |   |                                           | 3,273  |   |   | 37 |   |   | 4.52 |   |   | 2,836 |   |   | 32 |   |   | 4.51 |   |
| Total                interest-earning assets       |   |                                           | 85,507 |   |   | 1,237 |   |   | 5.79 |   |   | 75,698 |   |   | 1,050 |   |   | 5.55 |   |
| **Liabilities                and equity:**         |   |                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total                interest-bearing deposits (1) |   |                                           | 55,949 |   |   | 516 |   |   | 3.69 |   |   | 58,100 |   |   | 466 |   |   | 3.21 |   |
| FHLB                advances                       |   |                                           | 18,345 |   |   | 217 |   |   | 4.73 |   |   | 10,418 |   |   | 120 |   |   | 4.58 |   |
| Total                interest-bearing liabilities  |   |                                           | 74,294 |   |   | 733 |   |   | 3.90 |   |   | 68,518 |   |   | 586 |   |   | 3.42 |   |
| Net                interest income                 |   |                                           |   |   | $ | 504 |   |   |   |   |   |   |   | $ | 464 |   |   |   |   |

----

**Provision      for Loan Losses.**

----

**Analysis        of Loan Loss Experience **

|                                                                                                      |   | **Three                Months Ended June 30,** |    |
|-----------------------------------------------------------------------------------------------------------|--------|------------------------------------------------|---------|
| **(Dollars                in thousands)**                                                                 |   | **2007**                                       |    | **2006** |   |
| Allowance                at beginning of period                                                           |   | $                                              | 130     |   | $ | 130 |   |
| Provision                (recovery of) for loan losses                                                    |   |                                           | — |   |   | (15 | ) |
|                                                                                                      |   |                                           |    |   |   |   |   |
| Charge-offs                                                                                               |   |                                           | — |   |   | — |   |
| Recoveries                                                                                                |   |                                           | — |   |   | 15 |   |
| Net                recovery (charge-offs)                                                                 |   |                                           | — |   |   | 15 |   |
|                                                                                                      |   |                                           |    |   |   |   |   |
| Allowance                at end of period                                                                 |   | $                                              | 130     |   | $ | 130 |   |
|                                                                                                      |   |                                           |    |   |   |   |   |
| Allowance                to nonperforming loans                                                           |   |                                           | 12.32   | % |   | 11.13 | % |
| Allowance                to total loans outstanding at the end of the period                              |   |                                           | 0.16    |   |   | 0.18 |   |
| Net                charge-offs (recoveries) to average loans outstanding during                the period |   |                                           | — |   |   | — |   |

**Noninterest      Income.**

**Noninterest      Expense**
***.***

**Income      Taxes.**

**Liquidity      and Capital Management**

**Liquidity      Management.**

----

**Capital      Management. **
*** ***

----

|                                                    |   |                                    |   |     |   | Minimum                  Required |   |
|---------------------------------------------------------|--------|-----------------------------------------|--------|----------|--------|-----------------------------------|--------|
|                                                    |   |                                    |   |     |   | for                  Capital      |   | to                  be "Well |   |
|                                                    |   | Actual                                  |   | Adequacy |   | Capitalized"                      |   |
|                                                    |   | Amount                                  |   | Ratio    |   | Amount                            |   | Ratio |   | Amount |   | Ratio |   |
|                                                    |   | (Dollars                  in Thousands) |   |
|                                                    |   |                                    |   |     |   |                              |   |   |   |   |   |   |   |
| Stockholder's                  equity                   |   | $                                       | 8,666  |     |   | 9.9                               | %      | $ | 1,308 |   |   | 1.5 | % |   |   |   |   |   |   |
| General                  valuation allowance            |   |                                    | 130    |     |   |                              |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total                  capital to risk-weighted assets  |   | $                                       | 8,796  |     |   | 18.8                              | %      | $ | 3,736 |   |   | 8.0% |   | $ | 4,670 |   |   | 10.0 | % |
|                                                    |   |                                    |   |     |   |                              |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Tier                  1 capital to risk-weighted assets |   | $                                       | 8,666  |     |   | 18.6                              | %      | $ | 1,868 |   |   | 4.0% |   | $ | 2,802 |   |   | 6.0 | % |
|                                                    |   |                                    |   |     |   |                              |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Tier                  1 capital to total assets         |   | $                                       | 8,666  |     |   | 9.9                               | %      | $ | 3,484 |   |   | 4.0% |   | $ | 4,361 |   |   | 5.0 | % |

**Off-Balance      Sheet Arrangements**

**Item      3. Controls and Procedures**

----

**PART      II. OTHER INFORMATION**

**Item      1.**
**      Legal Proceedings**

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

**Item      3.**
**      Defaults upon Senior Securities**

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

**Item      5.**
**      Other Information**

**Item      6.**
**      Exhibits**

|   | 2.0 | Plan                of Reorganization and Stock Issuance                (1) |
|--------|-----|-----------------------------------------------------------------------------|

|   | 3.1 | Charter                of Sugar Creek Financial Corp. (2) |
|--------|-----|-----------------------------------------------------------|

|   | 3.2 | Bylaws                of Sugar Creek Financial Corp. (2) |
|--------|-----|----------------------------------------------------------|

|   | 4.0 | Stock                Certificate of Sugar Creek Financial Corp.                (1) |
|--------|-----|------------------------------------------------------------------------------------|

|   | 31.1 | Rule                13a-14(a)/15d-14(a) Certification of Chief Executive Officer and                Chief                Financial Officer |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------|

|   | 31.2 | Rule                13a-14(a)/15d-14(a) Certification of President and Chief Operating                Officer |
|--------|------|---------------------------------------------------------------------------------------------------------------|

|   | 32.0 | Section                1350 Certification |
|--------|------|-------------------------------------------|

----

|   | (1) | Incorporated                by reference into this document from the Exhibits filed with the                Securities and Exchange Commission on the Registration Statement                on Form                SB-2, and any amendments thereto, Registration No.                333-139332. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Incorporated                by reference into this document from the Exhibits filed with the                Securities and Exchange Commission on the Form 10-KSB, File No.                000-52532. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**SIGNATURES**

|                                                   |                                                                                  |                           |
|--------------------------------------------------------|---------------------------------------------------------------------------------------|--------------------------------|
|                                                   |  SUGAR              CREEK FINANCIAL CORP.                                        |
|                                              |                                                                             |                      |
| Dated:               August              10, 2007 | By:                                                                         |  /s/ Robert J. Stroh, Jr. |
|                                                   | Robert              J. Stroh, Jr.                                                     |
|                                                   | Chairman,              Chief              Executive Officer and                       |
|                                                   | Chief                Financial Officer                                                |
|                                                   | (principal                executive, financial and accounting                officer) |

|                                                   |                                                            |                          |
|--------------------------------------------------------|-----------------------------------------------------------------|-------------------------------|
| Dated:               August              10, 2007 | By:                                                   |  /s/ Francis J. Eversman |
|                                                   | Francis              J. Eversman                                |
|                                                   | President              and              Chief Operating Officer |
|                                                   | (principal executive officer)                                   |

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